DELAWARE PAYCHECK CALCULATOR

No Sales Tax Top Rate 6.6% at Just $60,000 Property Tax Among Lowest in the US

Delaware taxes income on a progressive scale that tops out at 6.6%, and here’s the part that surprises people: you hit that top bracket once your taxable income crosses $60,000, which is a much lower bar than almost any other state with graduated rates. At the same time, Delaware is one of only five states in the country with no sales tax at all, not at the state level and not at the local level either. So a First State paycheck gets a real bite taken out at the state income tax line, but everything you buy afterward, from groceries to a new car, comes home tax free.

On a typical Delaware paycheck you will see four lines: federal income tax, Social Security, Medicare, and Delaware state income tax. If your job is inside Wilmington city limits, a fifth line shows up too, a 1.25% city wage tax that’s unique to that one city. There’s no state disability insurance and no paid family leave payroll tax here, which puts Delaware ahead of neighbors like New Jersey on that front. For a side by side look at how the numbers compare, check the Pennsylvania paycheck calculator, the Maryland paycheck calculator, the New Jersey paycheck calculator, or the Florida paycheck calculator for a no-income-tax comparison point.

Every Deduction on a Delaware Paycheck

• Federal income tax: Withheld based on your W-4, using the 2026 federal brackets (10% to 37%) and the federal standard deduction of $16,100 single, $32,200 married filing jointly, or $24,150 head of household.
• Social Security: 6.2% of wages up to $184,500 for 2026. Once you cross that wage base, Social Security withholding stops for the rest of the year.
• Medicare: 1.45% on all wages, with an extra 0.9% kicking in once you earn more than $200,000 single or $250,000 married filing jointly. Your employer does not match that extra 0.9%.
• Delaware state income tax: Progressive, 0% to 6.6%, applied the same way regardless of filing status, with the standard deduction ($3,250 single or head of household, $6,500 married filing jointly) doing the real work of lowering your bill.
• Wilmington city wage tax: 1.25%, only if you live or work inside Wilmington. It’s the only local income tax anywhere in the state.
• Not deducted from your paycheck: Delaware has no state disability insurance tax and no paid family leave tax on employees. Unemployment insurance in Delaware is entirely employer paid, with a 2026 wage base of $14,500, so it never touches your check.

Delaware’s Income Tax Brackets, In Full

Delaware runs the same bracket schedule for every filing status. What changes between single, joint, and head of household filers is the standard deduction, not the brackets themselves. Here is the full 2026 schedule from the Delaware Division of Revenue.

Taxable Income	Rate	Base Tax
$0 to $2,000	0%	$0
$2,000 to $5,000	2.2%	$0
$5,000 to $10,000	3.9%	$66
$10,000 to $20,000	4.8%	$261
$20,000 to $25,000	5.2%	$741
$25,000 to $60,000	5.55%	$1,001
Over $60,000	6.6%	$2,943.50

The formula is base tax plus rate times the amount your income sits above the bracket floor. A single filer earning $70,000 with the $3,250 standard deduction has $66,750 in taxable income, all the way into the top bracket. That works out to $2,943.50 plus 6.6% of $6,750, or roughly $3,389 before the $110 personal credit brings it down to about $3,279. Delaware also gives a $110 credit per exemption claimed on your federal return, plus another $110 if you or your spouse is 60 or older, which is a nice touch most states skip.

Delaware vs Nearby States at $70,000 (Single Filer)

Delaware sits between Pennsylvania’s flat rate and Maryland’s county-stacked system. Here’s how a $70,000 single filer’s state tax bill and rough net pay compares across the region. Figures are state income tax only and do not include federal tax or FICA.

State	State Tax Structure	State Tax Owed on $70k	Sales Tax
Delaware	Progressive, 0% to 6.6%	~$3,279	0%
Pennsylvania	Flat 3.07%	~$2,149	6% (state)
New Jersey	Progressive, 1.4% to 10.75%	~$2,320	6.625%
Maryland	Progressive, 2% to 5.75%, plus county tax 2.25% to 3.2%	~$3,150 state, plus county	6%

Pennsylvania’s flat rate beats Delaware’s on paper at this income level, but Pennsylvania layers on local earned income tax almost everywhere, often 1% or more, which narrows the gap. Maryland’s headline state rate looks close to Delaware’s, but the mandatory county piggyback tax pushes most Maryland residents well past Delaware once you add it in. New Jersey lands in between on income tax but carries the highest property tax burden in the country, so a full cost comparison depends heavily on where you live and whether you rent or own.

Delaware’s Tax Trade-Offs, Honestly

Category	Delaware	National Picture
Income tax	Progressive, tops out at 6.6% starting at just $60,000	Above the national median top rate
Sales tax	0%, no state or local sales tax anywhere	One of only 5 states with none
Property tax	Effective rate around 0.54% of assessed value	Among the lowest effective rates in the country
Estate tax	None, repealed in 2018	Most states have none either

The honest read is that Delaware trades a relatively high, quick-to-max-out income tax rate for very light treatment everywhere else. If you’re a high earner who spends a lot, the no sales tax part can matter more than the income tax bite. If you’re a middle income renter who doesn’t buy much, the income tax side may weigh heavier in your personal math.

Retirees and Wilmington Commuters: What to Know

Delaware’s tax picture looks different depending on who you are. Two groups worth calling out specifically:

Retirees: Social Security benefits are fully exempt from Delaware state tax, no matter your income. On top of that, anyone 60 or older can exclude up to $12,500 of pension income, 401(k) or IRA withdrawals, and other eligible retirement income from their state return. Combined with no estate tax, Delaware is friendlier to retirees than its income tax brackets alone would suggest.

Wilmington workers: If your job is inside Wilmington city limits, budget for the extra 1.25% wage tax on top of state withholding. It applies whether you live in the city or just commute in for work, and it shows up as its own line on your pay stub separate from Delaware state tax.

Federal Tax on a $70,000 Salary, Worked Out

Federal tax applies the same way no matter which state you live in, but it’s worth walking through since it’s usually the biggest deduction on any paycheck. Take a single filer earning $70,000 in 2026.

1. Start with $70,000 gross income.
2. Subtract the 2026 federal standard deduction for single filers, $16,100. Taxable income: $53,900.
3. The first $12,400 is taxed at 10%: $1,240.
4. The next chunk, from $12,400 to $50,400, is taxed at 12%: $38,000 times 12% is $4,560.
5. The remaining $3,500 (from $50,400 to $53,900) falls in the 22% bracket: $770.
6. Total federal tax: $1,240 plus $4,560 plus $770 equals $6,570.

That’s an effective federal rate of about 9.4% on $70,000 gross, even though the person’s top marginal bracket is 22%. That gap between marginal and effective rate is the whole point of a progressive system, and it applies to Delaware’s state brackets the same way.

Frequently Asked Questions

The Bottom Line

Delaware’s paycheck math comes down to a straightforward trade: a progressive income tax that reaches its top rate faster than most states, balanced against zero sales tax and property taxes that rank among the lowest in the country. Whether that trade works in your favor depends less on your salary number and more on how you spend it, and if you’re weighing Delaware against a job offer in a neighboring state, running both scenarios through the numbers above is worth the ten minutes it takes.