Delaware Paycheck Calculator 2026
Delaware began collecting Paid Leave contributions in 2025: the premium is 0.8% of wages and employers may pass up to half to employees. Wilmington adds a 1.25% wage tax for residents and for anyone who works in the city.
Last updated: October 2026
Pay and filing
Annual gross: $65,000
Used to stop Social Security at the $184,500 wage base and to start the extra 0.9% Medicare above $200,000 on this paycheck.
Form W-4
Step 3: $2,200 per child and $500 per other dependent, a year.
For example education or child care credits you expect to claim.
Interest, dividends or other income with no withholding.
Deductions beyond the standard deduction, including deductible IRA contributions.
Retirement and benefits
$3,900 a year, capped at the $24,500 employee limit for 2026.
Traditional contributions lower federal and most state income tax now, but not Social Security or Medicare.
Through payroll, an HSA avoids income tax and FICA. California and New Jersey still tax it.
2026 limit $3,400.
2026 limit $7,500 per household ($3,750 married filing separately).
Paycheck breakdown (biweekly)
Annual summary
Delaware paycheck rules for 2026
| State income tax, 2026 | 7 brackets from 0% to 6.6%; top rate from $60,000 of taxable income (single) |
|---|---|
| Deductions before tax | standard deduction $3,250 single, $6,500 joint; personal credit $110 per person |
| Withholding certificate | Federal Form W-4 |
| Bonus (supplemental) withholding | No separate flat rate: a bonus is taxed with your regular pay (aggregate method) |
| Mandatory payroll premiums | Delaware Paid Leave (employee share): 0.4% up to $184,500 |
| Local income taxes | Wilmington levies a 1.25% earned income tax on residents and on non-residents who work in the city. |
| Reciprocity agreements | None |
| Sales tax (for context) | 0.00% state, 0.00% average combined with local (rank 47 of 51) |
Worked example: $60,000 in Delaware
Single filer, paid every two weeks (26 paychecks), standard W-4, no 401(k) or other benefits.
| Gross pay | $2,307.69 |
| Federal income tax | -$193.08 |
| Social Security (6.2%) | -$143.08 |
| Medicare (1.45%) | -$33.46 |
| Delaware income tax | -$102.04 |
| Delaware Paid Leave (employee share) | -$9.23 |
| Take-home pay | $1,826.80 |
Delaware take-home pay at different salaries
Single filer, paid every two weeks, standard W-4, no benefits, no local tax.
| Salary | Per paycheck | Per year | To Delaware |
|---|---|---|---|
| $40,000 | $1,254.50 | $32,617 | $1,703 |
| $60,000 | $1,826.80 | $47,497 | $2,893 |
| $100,000 | $2,827.73 | $73,521 | $5,659 |
| $150,000 | $4,024.31 | $104,632 | $9,159 |
Living and working in Delaware
Delaware has no state sales tax.
Delaware has no state or local sales tax, which offsets a fairly ordinary income tax for most households.
In retirement: Delaware does not tax Social Security and allows a pension exclusion of up to $12,500 for filers 60 and over.
Delaware paycheck questions
How much is take-home pay on $60,000 in Delaware?
A single filer paid $60,000 a year every two weeks, with no pre-tax benefits, takes home about $1,826.80 a paycheck in Delaware ($47,497 a year). Each $2,307.69 paycheck loses $193.08 to federal income tax, $176.54 to Social Security and Medicare, $102.04 to Delaware income tax and $9.23 to state payroll premiums. That is $2,893 a year less than the same salary in a state with no income tax or payroll premiums.
How much Delaware income tax comes out of each paycheck?
Seven brackets from 0% to 6.6%, one schedule for every filing status, plus a $110 personal credit per person. Delaware has no sales tax. On a $60,000 salary that works out to about $102.04 every two weeks, an effective 4.42% of gross pay.
What else does Delaware take out of a paycheck?
Delaware Paid Leave (employee share): The total premium is 0.8% of wages; employers may deduct up to half, 0.4%, from pay, up to the Social Security wage base. On $60,000 these total about $240 a year.
Are there local income taxes on Delaware paychecks?
Yes. Wilmington levies a 1.25% earned income tax on residents and on non-residents who work in the city. Choose your city or county in the calculator, or enter its rate under “Other”.
I live in another state but work in Delaware. Whose tax comes out?
Delaware has no reciprocal agreements, so your employer withholds Delaware tax on wages for work done in Delaware. Your home state normally gives a credit for tax paid to Delaware, so you are not taxed twice on the same pay, but you may need to file in both states.
How are bonuses withheld in Delaware?
Federally, a bonus paid separately is usually withheld at a flat 22% (37% on supplemental pay above $1 million in the year). For Delaware: No separate flat rate: a bonus is taxed with your regular pay (aggregate method).
More for Delaware
- Delaware income tax calculator for the full year
- Paycheck calculator for all states
- Bonus tax calculator