Labeled estimate
Delaware payroll tax rules, 2026
These figures are estimates built from published 2026 rates. Withholding is approximated from the yearly brackets; check Delaware's official withholding tables before filing.
State income tax withholding
Single
| Yearly taxable wages over | Rate |
|---|---|
| $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% |
Married
| Yearly taxable wages over | Rate |
|---|---|
| $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% |
- Standard deduction: $3,250 single, $6,500 married.
- Personal credit: $110 single, $220 married, a year.
State unemployment (employer)
- Taxable wage limit: $14,500 per employee per year.
- New-employer rate used: 1%. Your state assigns your actual rate.
Federal taxes (every state)
- Social Security 6.2% employee + 6.2% employer, up to $184,500 of wages.
- Medicare 1.45% employee + 1.45% employer; extra 0.9% employee tax over $200,000.
- Federal unemployment (FUTA) 0.6% on the first $7,000 per employee.
Also good to know
- Wilmington city wage tax is not included.
Sources: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026; EY — State unemployment insurance wage bases and tax rates for 2026.
Calculate a Delaware paycheck