How Delaware taxes your paycheck
Graduated, 0% on the first $2,000, then 2.2% to 6.6%
| Taxable income | Rate |
|---|---|
| $0 to $2,000 | 0% |
| $2,000 to $5,000 | 2.2% |
| $5,000 to $10,000 | 3.9% |
| $10,000 to $20,000 | 4.8% |
| $20,000 to $25,000 | 5.2% |
| $25,000 to $60,000 | 5.55% |
| Over $60,000 | 6.6% |
Other Delaware payroll deductions
Besides income tax, Delaware requires these employee-paid deductions. They show up on your pay stub under the abbreviation in the first column.
| On your stub | Program | 2026 employee rate | Wage cap |
|---|---|---|---|
| DE PFML | Paid Family and Medical LeaveTotal contribution is 0.8% (0.32% parental, 0.40% medical, 0.08% family care); employers may deduct up to half. Employers with 10 to 24 employees only owe the parental share, so their employees pay at most 0.16%. | 0.4% | $184,500 |
Not sure what these are? Our guide to SDI and paid leave deductions explains each one.
Local income taxes
Wilmington levies a 1.25% earned income tax on residents and on nonresidents who work in the city. Not included in this estimate.
The calculator above does not include local taxes.
Example: $60,000 salary in Delaware
A single filer paid every two weeks (26 paychecks) on a $60,000 salary, with no 401(k) or health premiums, takes home about $1,826.80 per paycheck, or $47,497 a year.
| 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 |
| DE PFML | -$9.23 |
| Net pay | $1,826.80 |
Delaware pay stub and payday rules
Delaware employers with more than 3 employees must give a check notation, separate slip, or retainable electronic statement each payday showing wages due, the pay period, deductions, and hours for hourly employees.
- Pay period
- Hours worked (hourly employees)
- Gross wages
- Itemized deductions
- Net wages
Source: 19 Del. C. § 1108(4). Every state compared in our pay stub requirements by state guide.
Pay frequency: At least once a month, within 7 days after the pay period ends (19 Del. C. § 1102).
Minimum wage: $15.00 per hour. Delaware adopts the federal rate if it is ever higher.
Delaware Paycheck FAQs
Yes. Graduated, 0% on the first $2,000, then 2.2% to 6.6%
For a single filer paid every two weeks on a $60,000 salary with no pre-tax deductions, our 2026 estimate is $2,307.69 gross and $1,826.80 take-home per paycheck. About 20.8% of gross goes to taxes: $193.08 federal income tax, $143.08 Social Security, $33.46 Medicare, $102.04 Delaware income tax, plus $9.23 DE PFML.
$15.00 per hour, effective January 1, 2025. Delaware adopts the federal rate if it is ever higher.
Delaware employers with more than 3 employees must give a check notation, separate slip, or retainable electronic statement each payday showing wages due, the pay period, deductions, and hours for hourly employees. (19 Del. C. § 1108(4))
At least once a month, within 7 days after the pay period ends (19 Del. C. § 1102).
Paid Family and Medical Leave (DE PFML): 0.4% of wages up to $184,500 a year.
Wilmington levies a 1.25% earned income tax on residents and on nonresidents who work in the city. Not included in this estimate.