Delaware tax tables 2026
The figures set by or for Delaware for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
Delaware income tax brackets: All filers
| State taxable income, per year | Rate |
|---|---|
| $0 to $2,000 | 0% |
| $2,000 to $5,000 | 2.2% |
| $5,000 to $10,000 | 3.9% |
| $10,000 to $20,000 | 4.8% |
| $20,000 to $25,000 | 5.2% |
| $25,000 to $60,000 | 5.55% |
| Over $60,000 | 6.6% |
Source: Delaware Code Title 30, Chapter 11 — § 1102(a)(14) rate schedule (taxable years beginning after December 31, 2013); § 1108 standard deduction; § 1110 personal credits · retrieved 2026-10-20
Delaware income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 6.6% |
| Standard deduction: Single | $3,250 |
| Standard deduction: Head of household | $3,250 |
| Standard deduction: Married filing separately | $3,250 |
| Standard deduction: Married filing jointly | $6,500 |
| Personal credit (per personal exemption) (credit)extra $110 if age 60 or over | $110 |
Source: Delaware Code Title 30, Chapter 11 — § 1102(a)(14) rate schedule (taxable years beginning after December 31, 2013); § 1108 standard deduction; § 1110 personal credits · retrieved 2026-10-20
Employee contributions
Delaware supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | None published: bonuses are withheld with regular wages |
Source: Delaware Division of Revenue — Employer's Guide, Section 14: Supplemental Wage Payments Including Tips · retrieved 2026-10-20
Delaware Paid Leave (PFML) contribution — employee share
| Item | Value |
|---|---|
| Employee rate | 0.4% |
| Wage base (per year) | $184,500 |
Source: Delaware Department of Labor — Employers & Third Party Administrators Guide to Delaware Paid Leave (Contribution Rates & Calculations, pp. 35–37); Delaware Paid Leave Overview FAQ · retrieved 2026-10-20
Delaware local income taxes
| Item | Value |
|---|---|
| Wilmington (city)Non-residents: 1.25%. Basis: wages less Section 125 benefits | 1.25% |
Local taxes the calculators support, each with its own official source. Rates are for residents unless a non-resident rate is given.
Source: City of Wilmington Department of Finance — Earned Income Tax Regulations of the City of Wilmington (Revised 5/25/2023), Article I §104 A.19 and Article II §§201, 203 P; 2025 WCWT-5 Application for Refund of Wilmington City Wage Tax · retrieved 2026-10-20
Employer costs
Delaware state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $14,500 |
| New employer rate | 1% |
| Experience-rated range: lowest | 0.4% |
| Experience-rated range: highest | 5.4% |
Delaware's base new-employer rate from the U.S. Department of Labor's 2026 summary. State surcharges, if any, are not included.
Source: Delaware Department of Labor, Division of Unemployment Insurance, Employer Services: Delaware Merit Rate Table · retrieved 2026-10-20
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Official sources
- Employer's Guide (Withholding Regulations and Employer's Duties) · retrieved 2026-10-20
- Delaware Code Title 30, Chapter 11, Subchapter I (§ 1102 rates) · retrieved 2026-10-20
- Delaware Code Title 30, Chapter 11, Subchapter II (§§ 1108, 1110) · retrieved 2026-10-20
- Employers & Third Party Administrators Guide to Delaware Paid Leave · retrieved 2026-10-20
- Delaware Paid Leave Overview FAQ · retrieved 2026-10-20
- Publication 15 (2026), Employer's Tax Guide — social security wage base · retrieved 2026-10-16
- Delaware Code Title 19, Chapter 37 (Healthy Delaware Families Act), § 3705 Contributions · retrieved 2026-10-20
- Withholding tax tables (weekly, bi-weekly, semi-monthly, monthly), effective January 1, 2025 · retrieved 2026-10-20
- City Wage & Net Profits Taxes · retrieved 2026-10-20
- Earned Income Tax Regulations of the City of Wilmington (Revised 5/25/2023) · retrieved 2026-10-20
- 2025 WCWT-5 Application for Refund of Wilmington City Wage Tax · retrieved 2026-10-20
- Delaware Department of Labor, Division of Unemployment Insurance, Employer Services: Delaware Merit Rate Table · retrieved 2026-10-20
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