Delaware Income Tax Brackets and Payroll Withholding
The table below summarizes the Delaware wage income tax bracket data used for this state payroll reference. For payroll, these rates are a starting point for annualized wage withholding; actual deposits and forms must follow the official state withholding instructions.
Official source: Delaware official tax agency. This page is dateModified 2026-04-30. State agencies can update withholding formulas, wage bases, credits, local schedules, or employer filing frequency rules after publication, so employers should verify against the official source before running payroll.
| Taxable income range | Rate |
|---|---|
| $2,000.00 — $5,000.00 | 2.2% |
| $5,000.00 — $10,000.00 | 3.9% |
| $10,000.00 — $20,000.00 | 4.8% |
| $20,000.00 — $25,000.00 | 5.2% |
| $25,000.00 — $60,000.00 | 5.55% |
| $60,000.00 — and above | 6.6% |
How Delaware Payroll Is Calculated
A paycheck calculation in Delaware starts with gross pay for the pay period. Convert the amount to annual wages based on pay frequency, subtract eligible pre-tax deductions for federal and state income tax purposes when allowed, apply federal income tax withholding, apply FICA, and then apply Delaware state withholding or the no-tax treatment shown above. The result is an estimate of net pay, not a filed tax return.
FICA is not a state tax. It applies in every state and territory unless a specific federal exception applies. For 2026, Social Security withholding is 6.2% of covered wages up to $184,500. Medicare withholding is 1.45% of covered wages without a wage cap. Employers also match the 6.2% Social Security and 1.45% Medicare amounts. Additional Medicare tax of 0.9% applies to employee wages above federal thresholds, most commonly $200,000 for single filers.
Delaware payroll follows federal FICA rules and state withholding guidance from the official tax agency. These state-specific items are separate from federal FICA, but they matter when you compare net pay between states because the employee paycheck may include state disability, family leave, local tax, transit tax, county tax, or unemployment-related withholding depending on the jurisdiction.
Delaware Withholding Rules for Employers
Employers that pay workers in Delaware should confirm whether they must register for a withholding account, file electronic returns, deposit withheld tax during the year, and reconcile wage statements after year end. The typical workflow is to register with the official state tax agency, collect the employee's federal Form W-4 and any required state withholding certificate, annualize wages for the pay period, calculate state withholding from the state table or software formula, and deposit funds by the assigned schedule.
Deposit frequency is usually based on prior or current withholding liability. A new employer may start with a default monthly or quarterly schedule, while larger employers can move to accelerated schedules. No-tax states still require attention: they may have unemployment insurance, paid leave, workers compensation, reemployment tax, modified business tax, or other payroll-linked programs even though there is no broad wage income tax withholding. For exact thresholds, payment portals, form names, and due dates, use the official Delaware source linked above.
Employees should use this page as an estimate and not as payroll instructions. Employers should keep copies of state withholding certificates, wage reports, deposit confirmations, Form 941 filings, W-2 records, and any state reconciliation forms. If a worker lives in one state and works in another, reciprocity agreements, telework rules, local taxes, and nonresident withholding can change the answer.
Worked Delaware Paycheck Examples
These examples isolate federal FICA components before state withholding, benefits, local taxes, and credits.
| Annual wages | Employee Social Security | Employee Medicare | Total employee FICA | State estimate |
|---|---|---|---|---|
| $50,000.00 | $3,100.00 | $725.00 | $3,825.00 | See calculator |
| $75,000.00 | $4,650.00 | $1,087.50 | $5,737.50 | See calculator |
| $100,000.00 | $6,200.00 | $1,450.00 | $7,650.00 | See calculator |
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Calculators
Delaware Payroll FAQ
Payroll in Delaware starts with gross wages, subtracts federal income tax, Social Security, Medicare, and any required Delaware withholding or state payroll deductions, then applies pre-tax benefits and other payroll items.
Delaware uses 2.2-6.6%. Employers should verify the official Delaware withholding instructions before relying on an estimate.
No. FICA is federal. Employees generally pay 6.2% Social Security up to the 2026 wage base of $184,500 and 1.45% Medicare, with Additional Medicare tax after federal thresholds.
Use the official Delaware tax agency page linked on this payroll calculator page and keep payroll software aligned with current state withholding tables.