Delaware Paycheck Calculator

Updated for 2026 tax year · figures checked on November 3, 2026

Delaware withholds state income tax at rates from 2.2% to 6.6%, Delaware Paid Leave contributions began in 2025, and Wilmington adds a 1.25% wage tax for people who live or work there. This Delaware paycheck calculator, also a salary and take-home pay calculator, shows them next to federal income tax, Social Security and Medicare.

A single filer on a $60,000 salary, paid every two weeks with one Delaware W-4 allowance, has a $2,307.69 paycheck and takes home about $1,826.80 outside Wilmington, or $47,497 a year.

Annual salary

Pay frequency

Filing status (W-4 Step 1(c))

Take-home pay per bi-weekly paycheck

$1,826.80

$47,496.80 a year from $59,999.94 gross pay (26 paychecks)

Take-home 79.2%
Federal income tax 8.4%
Social Security 6.2%
Medicare 1.4%
State income tax 4.4%
Delaware Paid Leave (employee share) 0.4%

Paycheck breakdown per paycheck and per year in Delaware
Item	Per paycheck	Per year
Gross pay	$2,307.69	$59,999.94
Federal income tax	−$193.08	−$5,020.08
Social Security	−$143.08	−$3,720.08
Medicare	−$33.46	−$869.96
State income tax	−$102.04	−$2,653.04
Delaware Paid Leave (employee share)	−$9.23	−$239.98
Take-home pay	$1,826.80	$47,496.80

How we calculated this

Estimates for informational purposes only, based on 2026 withholding rules. Your actual paycheck may differ. This is not tax advice. Report an issue

Delaware salary calculator: what your result means

Your result is take-home pay after federal taxes, Delaware income tax and the Paid Leave share, plus Wilmington tax if you choose it. In the $60,000 example, federal income tax is about 8.4% of gross pay, Social Security and Medicare 7.7%, and Delaware tax and Paid Leave 4.8%.

The Paid Leave line shows the most your employer may deduct, half of the contribution; employers can pay more of it, and small employers owe less.

At $100,000 a year, take-home pay is about $2,827.73 every two weeks, or $73,521 a year. A $40,000 salary paid weekly comes to about $627.25 per paycheck.

How Delaware taxes your paycheck

Delaware withholding at a glance
State income tax on wages	Graduated rates (see below)
Delaware Paid Leave (employee share)	0.8% premium, employee pays up to 50% of it of wages up to $184,500

Source: Delaware Division of Revenue, 2026 PIT-EST Instructions (2026 tax rate schedule)

Delaware withholding rates, all filers schedule

over $00%
over $2,0002.2%
over $5,0003.9%
over $10,0004.8%
over $20,0005.2%
over $25,0005.55%
over $60,0006.6%

Delaware withholding rates by taxable wages
Schedule	Taxable wages over	Rate
All filers	$0	0%
	$2,000	2.2%
	$5,000	3.9%
	$10,000	4.8%
	$20,000	5.2%
	$25,000	5.55%
	$60,000	6.6%

Source: Delaware Division of Revenue, 2026 PIT-EST Instructions (2026 tax rate schedule)

Thresholds are yearly wages after a standard deduction of $3,250 ($6,500 married filing jointly). Each Delaware W-4 allowance is a $110 credit.

Employers annualize your pay, subtract a standard deduction of $3,250 ($6,500 if married filing jointly) and apply Delaware's rates: nothing on the first $2,000, then rising from 2.2% to 6.6% above $60,000. Each allowance on your Delaware W-4 takes $110 off the yearly tax. Anything subject to federal withholding is subject to Delaware withholding, so 401(k) and cafeteria plan deductions lower Delaware wages too.

Delaware Paid Leave

Delaware Paid Leave is funded at 0.8% of wages in 2025 and 2026, split among medical, family caregiving and parental leave. Employers can deduct up to half of each part from your pay, 0.8% in all, on wages up to the Social Security wage base. Employers with 10 to 24 employees cover only parental leave, and those with fewer than 10 aren't required to participate.

Wilmington wage tax

The City of Wilmington taxes residents' wages wherever they're earned and nonresidents' pay for work done in the city, at 1.25%. Cafeteria plan benefits aren't taxed, but 401(k) and other deferred pay are taxed when deferred.

Things to know about Delaware paychecks

The federal W-4 doesn't work for Delaware. A 2020-or-later federal W-4 can't be used for Delaware withholding; employees need a Delaware W-4 with allowances. (Source: Delaware Division of Revenue, FAQ: Delaware W-4 Employee's Withholding Allowance Certificate)
Small employers owe less Paid Leave. Employers with 10 to 24 Delaware employees must provide only parental leave, and those with fewer than 10 aren't required to provide coverage. (Source: Delaware Department of Labor, Delaware Paid Leave Small Business FAQs)
Wilmington taxes your 401(k). Wilmington's wage tax applies to deferred pay, such as 401(k) contributions, at the time it's deferred. (Source: City of Wilmington, Earned Income Tax Regulations (revised 5/25/2023; official document, archived copy dated 2025-03-06))

Federal taxes on every paycheck

Every US paycheck has the same three federal deductions, whichever state you work in. Together, Social Security and Medicare are called FICA (Federal Insurance Contributions Act) taxes.

Federal income tax withholding. Withholding is tax your employer takes out of each paycheck and sends to the IRS on your behalf. The amount depends on your pay and your Form W-4, using the IRS method in Publication 15-T. It is an estimate of your yearly tax; you settle the difference when you file your return.
Social Security. 6.2% of your wages, up to the wage base of $184,500 for the year. The wage base is the most pay that Social Security tax applies to.
Medicare. 1.45% of all your wages, with no limit. Once your pay from one employer passes $200,000 in a year, your employer also withholds an extra 0.9% Additional Medicare Tax on the amount above it.

Source: IRS Publication 15 (2026), (Circular E), Employer's Tax Guide.

Ways to change your paycheck

To change Delaware withholding, give your employer a Delaware W-4. Each allowance lowers yearly withholding by $110.

Delaware has no flat bonus rate: bonuses are withheld using the difference in annual tax with and without the bonus.

Update your Form W-4. Claiming dependents, checking the Step 2 box or asking for extra withholding changes how much federal tax comes out of each paycheck. The IRS Tax Withholding Estimator can help you fill it in.
Pre-tax deductions. Money you put into a traditional 401(k), an HSA or employer health insurance comes out before federal income tax, so your take-home pay drops by less than the amount you save.
Bonuses. Employers often withhold federal tax on a bonus paid separately at a flat rate. Add a bonus under More options to see it.

Delaware payroll rules

Minimum wage: $15.00 an hour since January 1, 2025. If the federal minimum is ever higher, it applies instead. (Source: US Department of Labor, State Minimum Wage Laws (updated July 1, 2026))
Overtime: Delaware has no separate overtime rule; under federal law, covered non-exempt employees earn time-and-a-half after 40 hours in a workweek. (Source: US Department of Labor, State Minimum Wage Laws (updated July 1, 2026))
How often you must be paid: Employers must pay on regular paydays set in advance, at least once a month. (Source: Delaware Code Title 19, Chapter 11, Wage Payment and Collection (§§ 1102, 1103))
Final paycheck: Whether you quit or are let go, final wages are due by the later of your next regular payday or three business days after your last day. (Source: Delaware Code Title 19, Chapter 11, Wage Payment and Collection (§§ 1102, 1103))

For employers in Delaware

State unemployment tax: Employers pay unemployment tax on the first $14,500 of each employee's wages, with new employers at 1.0%. (Source: US Department of Labor, Significant Provisions of State Unemployment Insurance Laws, January 2026)
New hire reporting: Employers must report new hires to the Division of Child Support Services within 20 days. (Source: Delaware Division of Revenue, Employer's Guide to Withholding Income Tax, Section 1 (tax computation table effective January 1, 2025))
State income tax withholding: Employers register with the Division of Revenue on the Combined Registration Application; the Delaware withholding number is the federal EIN. (Source: Delaware Division of Revenue, Employer's Guide to Withholding Income Tax, Section 1 (tax computation table effective January 1, 2025))

Delaware has no reciprocity agreements with other states, so nonresidents who work in Delaware have Delaware tax withheld.

Compare Delaware with neighboring states

Take-home pay on a $60,000 salary, single filer, paid bi-weekly, no pre-tax deductions
			Per paycheck
Pennsylvania	$1,884	$48,506	$1,865.60
New Jersey	$2,469	$47,921	$1,840.62
Maryland	$2,537	$47,853	$1,840.51
Delaware	$2,893	$47,497	$1,826.80

Paycheck calculators for neighboring states: Maryland, New Jersey, Pennsylvania.

Most-searched state paycheck calculators

Delaware paycheck FAQ

What are Delaware's withholding rates in 2026?

From 2.2% to 6.6%, after a $3,250 standard deduction ($6,500 married filing jointly) and $110 per allowance.

How much is Delaware Paid Leave on my paycheck?

Up to 0.8% of wages, half of the 0.8% contribution, depending on your employer's size and choices.

Who pays the Wilmington wage tax?

Wilmington residents on all wages and nonresidents on pay for work done in the city, at 1.25%.

When do I get my final paycheck in Delaware?

By the later of your next regular payday or three business days after your last day.

What is the minimum wage in Delaware?

$15.00 an hour.

Is overtime taxed more in Delaware?

No. Overtime is taxed at the same rates as your other wages; a larger paycheck can mean more withholding that period.

Sources and methodology

Every rate and limit on this page comes from the official sources below, checked on 2026-11-03. Read how our paycheck calculator works for the calculation order and its limits.