Delaware has a graduated state income tax, which means different layers of taxable income are taxed at different rates. The state tax is only one part of the paycheck calculation, though. Federal income tax, Social Security, Medicare, deductions, benefits, and any applicable local wage tax can also affect your take-home pay.
This page brings the Delaware income tax picture together in one place: the state brackets, Delaware deductions and adjustments, local income tax treatment, and the combined federal, state, and FICA rate you actually face on your income.
Every table below is generated from current tax data, so the figures stay accurate year to year, and they match the numbers used by our payroll and income tax calculators.
Delaware state income tax brackets
| Tax Rate | Single | Married (Joint) | Married (Separate) | Head of Household |
|---|---|---|---|---|
| 0% | Up to $2,000 | Up to $2,000 | Up to $2,000 | Up to $2,000 |
| 2.2% | $2,000 – $5,000 | $2,000 – $5,000 | $2,000 – $5,000 | $2,000 – $5,000 |
| 3.9% | $5,000 – $10,000 | $5,000 – $10,000 | $5,000 – $10,000 | $5,000 – $10,000 |
| 4.8% | $10,000 – $20,000 | $10,000 – $20,000 | $10,000 – $20,000 | $10,000 – $20,000 |
| 5.2% | $20,000 – $25,000 | $20,000 – $25,000 | $20,000 – $25,000 | $20,000 – $25,000 |
| 5.55% | $25,000 – $60,000 | $25,000 – $60,000 | $25,000 – $60,000 | $25,000 – $60,000 |
| 6.6% | Over $60,000 | Over $60,000 | Over $60,000 | Over $60,000 |
Brackets apply to Delaware taxable income — income after deductions and exemptions, not your gross salary. The U.S. system is progressive: each rate applies only to the income inside its own bracket, never to your whole income.
Delaware uses a graduated income tax system rather than a single flat rate. The table above shows the current Delaware brackets for each filing status. Your marginal rate is the rate applied to your next dollar of taxable income, while your effective rate is the average rate across all of your taxable income.
Delaware standard deduction and adjustments
| Filing Status | Standard Deduction | Personal Exemption |
|---|---|---|
| Single | $3,250 | $0 |
| Married Filing Jointly | $6,500 | $0 |
| Married Filing Separately | $3,250 | $0 |
| Head of Household | $3,250 | $0 |
These amounts are subtracted from income before Delaware's tax rates apply. They are separate from — and in addition to — the federal standard deduction.
Delaware taxable income does not always match federal taxable income. The state has its own deductions, additions, subtractions, credits, and retirement-income rules that can change how much income is subject to Delaware tax. The table above shows the Delaware deduction and adjustment rules stored in the PaycheckNet database.
Delaware local income taxes
| Locality | Resident Rate | Non-Resident Rate | Applies To |
|---|---|---|---|
| Wilmington | 1.25% | 1.25% | Earned income (wages) |
Local rates apply to wages in addition to federal and state income tax. "Resident" is the rate for people who live in the locality; "non-resident" applies to people who only work there.
Delaware does not have a broad local income tax system in every city or county, but local wage taxes can matter in specific places. Wilmington is the main example many workers need to watch for, because its earned income tax can apply on top of state and federal tax. If the database contains Delaware locality-specific income or wage tax entries, they will appear in the table above.
What you actually pay in Delaware
| Gross Income | Federal | Delaware | FICA | Combined |
|---|---|---|---|---|
| Up to $5,250 | -7.65% | -0.35% | 7.65% | -0.35% |
| $5,250 – $8,250 | -7.65% | 0% | 7.65% | 0% |
| $8,250 – $13,250 | 2.98% | 4.03% | 7.65% | 14.67% |
| $13,250 – $16,100 | 7.65% | 5.14% | 7.65% | 20.44% |
| $16,100 – $23,250 | 12.79% | 4.93% | 7.65% | 25.37% |
| $23,250 – $28,250 | 10% | 5.2% | 7.65% | 22.85% |
| $28,250 – $63,250 | 12% | 5.55% | 7.65% | 25.2% |
| $63,250 – $66,500 | 12% | 6.6% | 7.65% | 26.25% |
| $66,500 – $121,800 | 22% | 6.6% | 7.65% | 36.25% |
| $121,800 – $184,500 | 24% | 6.6% | 7.65% | 38.25% |
| $184,500 – $200,000 | 24% | 6.6% | 1.45% | 32.05% |
| $200,000 – $217,875 | 24% | 6.6% | 2.35% | 32.95% |
| $217,875 – $272,325 | 32% | 6.6% | 2.35% | 40.95% |
| $272,325 – $656,700 | 35% | 6.6% | 2.35% | 43.95% |
| Over $656,700 | 37% | 6.6% | 2.35% | 45.95% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Delaware each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | Delaware Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $988 | $2,295 | $4,703 | $25,297 | 15.7% |
| $50,000 | $3,820 | $2,098 | $3,825 | $9,743 | $40,257 | 19.5% |
| $75,000 | $7,670 | $3,609 | $5,738 | $17,017 | $57,984 | 22.7% |
| $100,000 | $13,170 | $5,259 | $7,650 | $26,079 | $73,921 | 26.1% |
| $150,000 | $24,734 | $8,559 | $11,475 | $44,768 | $105,232 | 29.8% |
| $200,000 | $36,734 | $11,859 | $14,339 | $62,932 | $137,068 | 31.5% |
| $300,000 | $68,134 | $18,459 | $16,689 | $103,282 | $196,718 | 34.4% |
| $500,000 | $138,134 | $31,659 | $21,389 | $191,182 | $308,818 | 38.2% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a Delaware resident really pays on their next dollar once federal tax, Delaware state tax, and FICA are stacked together. This is often more useful than looking at the state rate alone, because your paycheck is reduced by several layers of tax at the same time.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Delaware as it does across the rest of the country. The table lists the current Social Security wage cap, the Medicare rate, and the additional Medicare surtax that higher earners pay.
Work out your Delaware take-home pay
To turn these tables into a practical paycheck estimate, use the payroll calculator and select Delaware as your state. To compare Delaware against another state, use the tax comparison calculator and keep the salary, filing status, and deductions consistent across both scenarios.
Frequently asked questions
Is Delaware income tax flat or progressive?
Delaware has a graduated state income tax, not a single flat income tax. Different layers of taxable income are taxed at different rates.
Does Delaware have local income tax?
Delaware does not have a broad local income tax system everywhere, but certain local wage taxes can apply. Wilmington is the main local earned income tax example to check if you live or work there.
Do Delaware workers still pay Social Security and Medicare?
Yes. Delaware workers still pay FICA taxes, which include Social Security and Medicare. These apply separately from Delaware state income tax and are included in the combined tables on this page.