How your paycheck is taxed in Delaware
A Delaware paycheck is reduced by federal income tax, Social Security (6.2%), Medicare (1.45%), and state income tax of 0% to 6.6%. The federal side uses the 2026 standard deduction of $16,100 (single) or $32,200 (joint) and seven brackets from 10% to 37%. The state side is described below. Delaware has no sales tax, which partly explains its relatively high 6.6% top income tax rate.
Formula
Net pay = Gross pay - Pre-tax deductions - Federal income tax - Social Security - Medicare - Delaware income tax - After-tax deductions. Federal taxable income is gross minus pre-tax deductions minus the standard deduction. Delaware taxable income is wages minus the state standard deduction.
Delaware income tax brackets for 2026
Delaware uses the same bracket schedule for every filing status, which is why many married couples file separately on the same return. Brackets apply to Delaware taxable income, which is wages after the $3,250 (single) or $6,500 (joint) standard deduction.
| Rate | Single taxable income |
|---|---|
| 0% | $0 to $2,000 |
| 2.2% | $2,000 to $5,000 |
| 3.9% | $5,000 to $10,000 |
| 4.8% | $10,000 to $20,000 |
| 5.2% | $20,000 to $25,000 |
| 5.55% | $25,000 to $60,000 |
| 6.6% | Over $60,000 |
| Rate | Married filing jointly taxable income |
|---|---|
| 0% | $0 to $2,000 |
| 2.2% | $2,000 to $5,000 |
| 3.9% | $5,000 to $10,000 |
| 4.8% | $10,000 to $20,000 |
| 5.2% | $20,000 to $25,000 |
| 5.55% | $25,000 to $60,000 |
| 6.6% | Over $60,000 |
Head of household and married filing separately use the single schedule in this estimate; Delaware may publish separate columns.
Local taxes in Delaware
Wilmington levies a 1.25% earned income tax on residents and on anyone working in the city. Local taxes are not included in the estimate above; check your pay stub for a city or county line and subtract it from the net pay shown.
Worked examples: single filer, paid biweekly
Each row is a single filer with no pre-tax deductions, using the 2026 federal tables and the Delaware rules above. The $75,000 example: federal taxable income is $58,900 after the $16,100 standard deduction, giving $7,670.00 of federal tax (10% on the first $12,400, 12% up to $50,400, 22% on the rest). Social Security is 6.2% of $75,000 = $4,650.00, Medicare is 1.45% = $1,087.50, and Delaware tax on $71,750 of state taxable income is $3,719.00. Net pay is $57,873.50 a year, or $2,225.90 every two weeks.
| Salary | Federal tax | Social Security | Medicare | Delaware tax | Net per year | Net per paycheck |
|---|---|---|---|---|---|---|
| $50,000 | $3,820 | $3,100 | $725 | $2,208 | $40,147 | $1,544.11 |
| $75,000 | $7,670 | $4,650 | $1,088 | $3,719 | $57,874 | $2,225.90 |
| $100,000 | $13,170 | $6,200 | $1,450 | $5,369 | $73,811 | $2,838.88 |
Effective total tax rates in these examples run from 19.7% at $50,000 to 26.2% at $100,000. Married filers with the same household income pay less federal tax because the joint standard deduction and brackets are twice as wide, and Delaware's joint brackets are wider too.
How the Delaware brackets apply to $75,000
State taxable income for the single $75,000 example is $71,750. Each slice is taxed at its own rate and the pieces are added up, so the marginal rate (6.6%) is higher than the average rate on all wages (4.96%).
| Bracket | Income in bracket | Tax |
|---|---|---|
| 0% | $2,000 | $0.00 |
| 2.2% | $3,000 | $66.00 |
| 3.9% | $5,000 | $195.00 |
| 4.8% | $10,000 | $480.00 |
| 5.2% | $5,000 | $260.00 |
| 5.55% | $35,000 | $1,942.50 |
| 6.6% | $11,750 | $775.50 |
| Total Delaware tax | $3,719.00 |
Hourly pay in Delaware
Hourly workers are annualized the same way: rate x hours per week x 52. At $20 an hour for 40 hours, gross pay is $41,600 a year or $800 a week. Federal income tax is $54.08 a week, Social Security $49.60, Medicare $11.60, and Delaware tax $33.50, leaving $651.22 per weekly paycheck. Overtime raises the annualized figure and can push a few dollars into the next federal bracket, but only those dollars are taxed at the higher rate.
Married filing jointly on $75,000
A married couple filing jointly with $75,000 of combined wages gets the $32,200 joint standard deduction and brackets twice as wide, so federal income tax falls to $4,640.00 from $7,670.00 for a single filer, and Delaware tax is $3,504.50 instead of $3,719.00. Social Security and Medicare do not change with filing status. Take-home pay for the couple is $61,118.00 a year, or $2,350.69 per biweekly paycheck.
Estimates for 2026 using federal and state tables; local taxes, benefits, and credits vary. Not tax advice. Compare other states on the national paycheck calculator.