Delaware Payroll · Graduated 0%–6.6% · Form DE-W4 · Wilmington · Paid Leave · IRS Publication 15-T
Delaware Paycheck Calculator 2026
Estimate your Delaware take-home pay for hourly or salaried work in a single form. The calculator deducts federal income tax withholding, Social Security, Medicare, the graduated Delaware income tax using the Division of Revenue percentage method, the Delaware Paid Leave employee share, and, if you live or work in Wilmington, the 1.25 percent city earned income tax. Delaware annualizes the wage, subtracts a $3,250 or $6,500 standard deduction, applies the 0 percent to 6.6 percent schedule, and then subtracts a $110 credit for each Form DE-W4 allowance. Uses 2026 IRS Publication 15-T and the current Delaware withholding schedule.
Pay Details
Check this on Form W-4 if you hold two jobs or your spouse also works. It switches to the higher Step 2 withholding schedule.
W-4 Adjustments (Optional)
Annual dependent credit total (e.g. $2,000 per child under 17)
Step 4c additional withholding per paycheck
Delaware Tax (Form DE-W4)
Sets the Delaware standard deduction used in the withholding formula.
Each allowance is a $110 credit against annual Delaware withholding (from the DE-W4R worksheet).
Line 5 of Form DE-W4: an added dollar amount each paycheck.
Residents pay on all wages wherever they work; nonresidents pay only on work done in the city. Charged on gross pay.
Nonresidents only: the city apportions by days worked inside Wilmington. Ignored for residents.
Employers may deduct up to half of the 0.8% contribution (0.32% at 10 to 24 employees). Capped at the $184,500 wage base.
Enter your pay details and click Calculate to see your take-home pay breakdown.
Want the full Delaware payroll picture, including how Form DE-W4 allowances work, who owes the Wilmington wage tax, how Delaware Paid Leave contributions are split, what happens to Pennsylvania, Maryland and New Jersey commuters, and the employer unemployment rules? Read the Delaware Payroll Taxes guide.
Delaware Payroll Taxes Guide →Short Answer
This Delaware paycheck calculator estimates net take-home pay after federal income tax withholding, Social Security (6.2%), Medicare (1.45%), the graduated Delaware income tax, the Delaware Paid Leave employee share, and the 1.25 percent Wilmington earned income tax when it applies. Delaware withholds income tax by annualizing the wage, subtracting a $3,250 standard deduction ($6,500 married filing jointly), applying a 0 percent to 6.6 percent schedule, and subtracting a $110 credit for each Form DE-W4 allowance. For a single Delaware worker earning $65,000 per year paid biweekly with one allowance and a 0.40 percent Paid Leave deduction, gross pay is $2,500 per period and net take-home is about $1,969 after $216.15 of federal withholding, FICA, $113.42 of Delaware income tax, and $10.00 of Paid Leave.
Key Takeaways
- Delaware withholds a graduated income tax with the Division of Revenue percentage method: annualize the wage, subtract the standard deduction ($3,250 single or married filing separately, $6,500 married filing jointly), apply the schedule, then subtract $110 for each Form DE-W4 allowance and divide by pay periods.
- The schedule is 0 percent on the first $2,000 of taxable income, then 2.2, 3.9, 4.8, 5.2 and 5.55 percent, and 6.6 percent above $60,000. It has applied since 2014, so most full-time Delaware workers reach the 6.6 percent top rate.
- Each DE-W4 allowance is a $110 credit, worth $4.23 on every biweekly check regardless of income. Delaware has used its own Form DE-W4 since 2020 and the form has no exempt status.
- Delaware Paid Leave contributions began January 1, 2025 and benefits began January 1, 2026. The rate is 0.8 percent of wages at employers with 25 or more employees (0.32 percent at 10 to 24), and the employer may pass up to half to the employee.
- Wilmington is Delaware's only city wage tax: 1.25 percent of gross earned income for residents and for nonresidents working in the city. 401(k) deferrals do not reduce it.
- Federal income tax uses the IRS Publication 15-T percentage method on annualized wages. Social Security is 6.2% up to the 2026 wage base of $184,500; Medicare is 1.45% with no cap plus a 0.9% surtax that employers withhold on wages above $200,000. For supplemental pay such as bonuses and RSUs, use the Bonus Tax Calculator and RSU Tax Calculator.
2026 Delaware Payroll Tax Quick Reference
| Tax | Rate | Wage Base / Threshold | Notes |
|---|---|---|---|
| Federal Income Tax | 10%–37% | No cap | Graduated brackets. Based on W-4 filing status and Publication 15-T percentage method tables. |
| Social Security (OASDI) | 6.2% employee | $184,500 (2026) | Withholding stops at wage base. Employer matches 6.2%. |
| Medicare (HI) | 1.45% employee | No limit | Employer matches 1.45%. |
| Additional Medicare Tax | 0.9% | $200,000 single/HOH; $250,000 MFJ; $125,000 MFS | Employee only. Employer withholds once individual wages exceed $200,000 in the calendar year. |
| Delaware Income Tax | 0%–6.6% | Taxable income over $60,000 at 6.6% | Graduated. Same brackets for every filing status; only the standard deduction differs. |
| DE standard deduction | – | $3,250 single / MFS; $6,500 MFJ | Built into the withholding formula. |
| DE-W4 allowance | – | $110 credit each | Subtracted from annual withholding, not from wages. |
| Delaware Paid Leave (employee) | Up to 0.40% | $184,500 (FICA wage limit) | Half of 0.8% at 25+ employees; up to 0.16% at 10 to 24; $0 if the employer pays it all or is exempt. |
| Wilmington earned income tax | 1.25% | No cap | City residents on all wages; nonresidents on work done in Wilmington. |
| Employee unemployment (UI) | None | – | Unemployment is employer-funded; the 2026 taxable wage base is $14,500. |
How This Calculator Works
Hourly Mode: Gross Pay Per Period
Gross pay per period equals the hourly rate multiplied by hours worked per week, then scaled to the pay period. For biweekly pay: hourly rate × hours per week × 2. For weekly: hourly rate × hours per week. For semi-monthly and monthly: hourly rate × hours per week × (52 ÷ periods per year).
Salary Mode: Gross Pay Per Period
Gross pay per period equals annual salary divided by the number of pay periods per year. Weekly: ÷ 52. Biweekly: ÷ 26. Semi-monthly: ÷ 24. Monthly: ÷ 12.
Social Security Tax
Social Security is 6.2% of annualized gross wages up to the $184,500 wage base for 2026. The per-period amount is the annualized Social Security tax divided by pay periods. This calculator does not track year-to-date cumulative wages, so for workers approaching the wage base, actual withholding will stop mid-year once the limit is reached.
Medicare Tax
Standard Medicare is 1.45% on all gross wages. The calculator adds the 0.9% Additional Medicare Tax on annualized wages above $200,000, matching the employer withholding rule in IRS Topic 560: employers withhold the surtax once wages exceed $200,000 in a calendar year regardless of filing status. Your final liability on Form 8959 uses filing-status thresholds ($200,000 single/HOH, $250,000 MFJ, $125,000 MFS), so married filers may reconcile the difference at filing.
Federal Income Tax Withholding
The calculator follows IRS Publication 15-T Worksheet 1A (Percentage Method for Automated Payroll Systems) for 2026:
- Annualize the per-period gross pay (multiply by pay periods per year) - line 1c.
- Add Step 4a other income; subtract Step 4b additional deductions - lines 1d-1f.
- Subtract the line 1g allowance: $12,900 for married filing jointly or $8,600 otherwise. If the W-4 Step 2 box is checked, subtract $0 instead. The result is the Adjusted Annual Wage Amount (line 1i).
- Apply the Annual Percentage Method table for the W-4 filing status - the STANDARD schedule, or the Step 2 Checkbox schedule when the Step 2 box is checked - to get the tentative annual withholding (line 2g), then divide by pay periods (line 2h).
- Subtract Step 3 dependent credits divided by pay periods (line 3c).
- Add Step 4c extra withholding per period (line 4b).
Delaware Income Tax Withholding
Delaware withholds income tax with the method set out in the Division of Revenue's Employer's Guide. The Division also publishes wage-bracket tables for each payroll period, and it states that the tables in use for 2025 have not changed since 2014. The steps are:
- Annualize the wage: multiply the wage for the pay period by 52 (weekly), 26 (biweekly), 24 (semi-monthly), or 12 (monthly).
- Subtract the Delaware standard deduction for the Form DE-W4 marital status: $3,250 single, $6,500 married filing jointly, or $3,250 married filing separately.
- Apply the annual tax computation table below to the result.
- Subtract the personal credit: $110 multiplied by the number of Form DE-W4 allowances. If the result is below zero, nothing is withheld.
- Divide by the number of pay periods, round to the cent, and add any Form DE-W4 line 5 additional amount.
| Taxable income | Tax |
|---|---|
| $0 to $2,000 | $0 |
| $2,000 to $5,000 | 2.2% of the amount over $2,000 |
| $5,000 to $10,000 | $66.00 + 3.9% over $5,000 |
| $10,000 to $20,000 | $261.00 + 4.8% over $10,000 |
| $20,000 to $25,000 | $741.00 + 5.2% over $20,000 |
| $25,000 to $60,000 | $1,001.00 + 5.55% over $25,000 |
| Over $60,000 | $2,943.50 + 6.6% over $60,000 |
The Employer's Guide works two examples of this method for a worker paid $500 a week who also receives a $5,000 bonus: a single employee with one allowance has $269.63 withheld from the bonus, and a married employee filing jointly with three allowances has $258.00 withheld. This calculator's formula reproduces both, and it matches the Division's biweekly wage-bracket table to the cent at the midpoint of each wage bracket (for example, $35.30 on $1,000 to $1,050 with no credits, and $31.07 with one). Your final Delaware tax is settled on Form PIT-RES (or PIT-NON for nonresidents), where the return's own deductions and credits apply, so withholding is an estimate that is reconciled at filing.
Wilmington Earned Income Tax
The City of Wilmington imposes a 1.25 percent tax on salaries, wages, commissions and other compensation of city residents, wherever the work is done, and of nonresidents for work done in the city (Earned Income Tax Regulations, section 201). Employers withhold it from gross compensation and remit it quarterly. Under the city's regulations, deferred compensation such as a 401(k) deferral is taxed at the time of deferral, so it does not shrink this line. For a Wilmington resident the calculator applies 1.25 percent to gross pay. A nonresident owes the tax only on the share of days worked inside the city (section 203), so for a nonresident the calculator multiplies gross pay by the share of work days you enter before applying 1.25 percent.
Delaware Paid Leave Employee Share
Delaware Paid Leave, created by the Healthy Delaware Families Act, pays partial wages during parental, medical and family caregiving leave. Contributions began January 1, 2025 and benefits began January 1, 2026. Under the Delaware Department of Labor's employer guide, the contribution is 0.32 percent for parental leave, 0.40 percent for medical leave and 0.08 percent for family caregiving leave, 0.8 percent in total. Employers with 25 or more employees owe all three; employers with 10 to 24 owe only the parental portion; employers with fewer than 10 are exempt. An employer may deduct up to 50 percent of the contribution from employee pay, and the Division assumes most split the cost 50/50. Covered wages are FICA wages earned in Delaware, capped at the FICA wage limit. The calculator applies the employee share you pick (0.40, 0.16 or 0 percent) to annual wages up to $184,500, divided by pay periods.
What Delaware Does Not Deduct
Delaware has no employee unemployment tax; unemployment insurance is funded by employers on the first $14,500 of each worker's wages for 2026. Outside Wilmington there is no city or county wage tax, so for most Delaware workers the state lines on a pay stub are the income tax and, if the employer passes it on, the Paid Leave contribution.
Real-World Paycheck Scenarios
Scenario 1: Single Worker Paid Biweekly
Avery earns $65,000 per year at a company in Dover. Avery is paid biweekly, files single on both the W-4 and Form DE-W4, claims one Delaware allowance, and works for a 40-person employer that passes half of the Paid Leave contribution to employees. Biweekly gross is $65,000 ÷ 26 = $2,500.00.
Delaware income tax detail: $65,000 minus the $3,250 standard deduction leaves $61,750 of taxable income. That is over $60,000, so the annual tax is $2,943.50 + 6.6% × $1,750 = $3,059.00. Subtracting one $110 credit leaves $2,949.00, and dividing by 26 gives $113.42 per paycheck, an effective Delaware rate of about 4.5% of gross. Paid Leave is 0.40% × $65,000 = $260 a year, or $10.00 per check.
Scenario 2: Married Wilmington Resident
Jordan earns $95,000 as an analyst and lives in Wilmington. Jordan is paid biweekly, is married filing jointly on the W-4 and on Form DE-W4, claims three Delaware allowances (self, spouse, one child), and the employer passes on half of the Paid Leave contribution. Biweekly gross is $95,000 ÷ 26 = $3,653.85.
Jordan's Delaware tax: $95,000 minus the $6,500 joint standard deduction is $88,500, so the annual tax is $2,943.50 + 6.6% × $28,500 = $4,824.50. Three credits remove $330, leaving $4,494.50, or $172.87 per check. The Wilmington tax is 1.25% of the full $3,653.85 gross, $45.67 a check or about $1,188 a year, and it would be the same if Jordan worked in Newark or Philadelphia, because Wilmington taxes its residents on all wages. Moving out of the city, or working in the city as a nonresident only part of the week, changes that line more than any DE-W4 setting can.
Practitioner Insight
The Delaware question we hear most comes from people who moved into Wilmington: a new 1.25 percent line appears that their coworkers in Newark or Dover do not have. It is the city earned income tax, and because Wilmington taxes residents on all wages wherever they work, it follows them even if the job is in Pennsylvania. The reverse surprises commuters too: a Pennsylvania or Maryland resident who works in a Wilmington office pays the city tax on the days worked there, and that is a city tax, not a state one, so it is not part of the Delaware return.
The second pattern is the size of a Delaware allowance. On most state forms an allowance removes wages before the rate applies. In Delaware it is a flat $110 credit against the year's withholding, so each allowance moves a biweekly check by exactly $4.23 whether someone earns $30,000 or $300,000. Workers who owed Delaware tax at filing get more traction from line 5 of Form DE-W4, a flat extra amount per check, than from dropping an allowance.
The third thing we check is the Paid Leave line, which started in 2025. Some employers pass half of the 0.8 percent contribution to employees, some absorb all of it, and employers with 10 to 24 workers owe only the 0.32 percent parental portion, so two Delaware workers on the same salary can see different deductions. If the line is missing or larger than 0.40 percent, ask payroll how the employer has elected to split the cost; the employee share cannot exceed half.
When This Calculator Gives a Less Accurate Estimate
- Pre-tax deductions not entered: A 401(k) or 403(b) contribution and Section 125 medical premiums reduce the wages subject to federal and Delaware income tax withholding. This calculator does not model pre-tax deductions, so actual income tax withholding is lower and net pay is typically higher than the estimate. FICA and the Wilmington tax still ride on wages before the 401(k) deferral.
- Wilmington nonresidents: A nonresident owes the Wilmington tax only on the share of days worked inside the city. The calculator apportions by the percentage you enter, but many employers withhold on the full wage during the year and the employee recovers the difference with the city's refund application.
- Wage-bracket versus percentage method: Employers using the Division of Revenue's wage-bracket tables compute on the midpoint of a wage bracket and may differ from this exact formula by a few cents. Both reconcile on the Delaware return.
- Nonresident proration: A nonresident who also has income from another state owes Delaware tax only on the Delaware-source share, using Form DE-W4 and its nonresident worksheet. A paycheck calculator withholds on the full wage, which can overstate the final Delaware tax.
- Year-to-date caps: The calculator spreads Social Security and Paid Leave evenly across the year. For a worker who passes the $184,500 wage base mid-year, the actual deductions stop at that point rather than being smaller on every check.
- Supplemental wages: Delaware withholds on a separately paid bonus by taxing annualized regular wages with and without the bonus and withholding the difference. For the federal supplemental math on a bonus, use the Bonus Tax Calculator.
Frequently Asked Questions
How is take-home pay calculated in Delaware?
Delaware take-home pay equals gross pay minus federal income tax withholding, Social Security (6.2%), Medicare (1.45%), Delaware income tax withholding, the Delaware Paid Leave employee share if your employer passes it on (up to 0.4% of wages), and, for Wilmington residents and people who work in Wilmington, the 1.25% city earned income tax. Delaware income tax is withheld with the Division of Revenue percentage method: annualize the wage, subtract the standard deduction ($3,250 single, $6,500 married filing jointly), apply the 0% to 6.6% schedule, subtract $110 for each Form DE-W4 allowance, and divide by the number of pay periods.
What are Delaware's income tax withholding rates for 2026?
Delaware taxes the first $2,000 of taxable income at 0%, then 2.2% to $5,000, 3.9% to $10,000, 4.8% to $20,000, 5.2% to $25,000, 5.55% to $60,000, and 6.6% above $60,000. These rates have applied to every taxable year beginning after 2013 under 30 Del. C. section 1102, and the Division of Revenue states that the withholding tables have not changed since 2014. The brackets are the same for every filing status; only the standard deduction differs.
How does Form DE-W4 affect my Delaware withholding?
Since January 1, 2020, Delaware has its own withholding certificate, Form DE-W4, because the federal W-4 no longer carries allowances. Each Delaware allowance is a $110 personal credit against the annual withholding, about $4.23 per biweekly check. The resident worksheet gives one allowance for yourself (two if 60 or older), one for your spouse, one per dependent, and extra allowances for age 65 or blindness. Since 2020 Delaware has had no exempt status, so Form DE-W4 has no exempt line.
What is the Delaware Paid Leave deduction on my paycheck?
Delaware Paid Leave is the state paid family and medical leave program. Contributions began January 1, 2025 and benefits began January 1, 2026. Employers with 25 or more employees owe 0.8% of covered wages (0.40% medical, 0.32% parental, 0.08% family caregiving), and employers with 10 to 24 employees owe only the 0.32% parental portion. An employer may deduct up to half of the contribution from employee pay, so the most an employee pays is 0.4% (or 0.16% at a 10 to 24 employee firm). Wages are capped at the Social Security wage base.
Does Delaware have a local city income tax?
Only in Wilmington. The City of Wilmington imposes a 1.25% earned income tax on all salaries and wages of city residents, wherever they work, and on nonresidents for work done in the city. Employers withhold it on gross compensation, and 401(k) deferrals are taxed when deferred, so they do not reduce it. No other Delaware city or county has a wage tax.
Do I owe Delaware tax if I live in Pennsylvania, Maryland, or New Jersey?
Yes, if you work in Delaware. Delaware has no reciprocal agreements with any other state, and the Division of Revenue requires employers to withhold Delaware tax from nonresidents on compensation for services performed in Delaware. A nonresident computes Delaware tax as if a resident and then pays the share that Delaware-source income bears to total income, and generally claims a credit on the home-state return for tax paid to Delaware.
What is the Social Security wage base for 2026?
The Social Security wage base for 2026 is $184,500. Social Security tax at 6.2% applies to wages up to this amount, and withholding stops once cumulative wages exceed $184,500 for the year. Delaware Paid Leave uses the same FICA wage limit. Medicare has no wage base limit and continues at 1.45% on all wages. Employers withhold an additional 0.9% Medicare surtax on wages above $200,000 regardless of filing status; final liability thresholds are $250,000 for married filing jointly and $125,000 for married filing separately.
What To Do Next
If your Delaware paycheck estimate looks off, first confirm you filed a Form DE-W4 with your employer (a federal W-4 from 2020 or later does not set Delaware withholding) and that the marital status, allowance count and any line 5 extra amount match what you intended, then check whether pre-tax benefit deductions (401k, health insurance) are lowering your taxable wages. If you moved into or out of Wilmington, tell payroll so the city tax starts or stops. To see how your withholding connects to your year-end return, read the Delaware Payroll Taxes guide and our How Payroll Taxes Work guide.
For hourly workers who also receive overtime, the Hourly Paycheck Calculator lets you model specific hours and frequencies. For a generic multi-state view, use the Paycheck Calculator. To understand every line item on your Delaware pay stub, see our How to Read a Pay Stub guide.
If you have self-employment income in addition to wages, the 1099 Tax Calculator estimates your full federal tax burden including self-employment tax. If you need to estimate quarterly payments on that income, use the Quarterly Tax Calculator. To track a filed Delaware or federal refund, use the Delaware Refund Tracker.
Sources & Editorial Disclosure
- Delaware Division of Revenue, Employer's Guide (Withholding Regulations and Employer's Duties): standard deductions ($3,250 single and married filing separately, $6,500 married filing jointly), $110 personal credit per allowance, annualization factors, the tax computation table effective for 2025 (no changes from 2014), supplemental wage method and worked examples, nonresident rules, and no reciprocal agreements
- Delaware Division of Revenue, Bi-Weekly Withholding Table, used to confirm the formula to the cent
- Delaware Code, Title 30, section 1102: rate schedule for taxable years beginning after December 31, 2013
- Delaware Form DE-W4, Employee's Withholding Allowance Certificate (revision 2022-03-04), with the DE-W4R resident and DE-W4NR nonresident worksheets
- Delaware Department of Labor, Employer and TPA Guide to Delaware Paid Leave: 0.32% parental, 0.40% medical, 0.08% family caregiving (0.8% combined), employee share up to 50%, FICA wage limit, employer size tiers
- City of Wilmington, City Wage and Net Profits Taxes, and its Earned Income Tax Regulations (section 201, 1.25% rate; section 101 P, deferred compensation)
- IRS Publication 15-T (2026), Employer's Tax Guide to Federal Income Tax Withholding
- IRS Topic 751, Social Security and Medicare Withholding Rates
- IRS Publication 15 (2026), Social Security Wage Base ($184,500)
- Authored by Munib Ur Rehman · Reviewed by Nausheen Shahid, LMN Tax Inc. Not affiliated with the IRS, the Delaware Division of Revenue, or the City of Wilmington. For informational purposes only.