How Delaware taxes wages
Brackets from 2.2% to 6.6% above $60,000. Delaware has no state sales tax.
At $65,000 of wages, that is the 38th-lowest estimated bill of the 42 jurisdictions (including DC) that tax wages.
Its top rate of 6.6% is the 12th-highest among the 26 jurisdictions with progressive brackets.
Rates range from 2.2% to 6.6%. We don’t list the full bracket schedule here yet; for exact thresholds, see the official Delaware tax agency website.
Example: $65,000 salary, single filer
| Wages | $65,000 |
|---|---|
| Income not taxed (approx. deduction, exemptions, 0% bracket) | −$3,250 |
| Income taxed | $61,750 |
| Average rate used for the estimate | × 4.8% |
| Estimated Delaware income tax | $2,964 |
That works out to about $247 a month, or an effective rate of 4.56% of wages.
Calculators for Delaware
- Paycheck calculator
Take-home pay after federal income tax, Social Security, Medicare, and Delaware income tax, with Delaware selected.
- Tips and overtime calculator
Your federal deduction for qualified tips and overtime, with Delaware selected and its state rules applied to the Delaware estimate.
- Senior deduction calculator
A federal deduction of up to $6,000 for each person 65 or older, after the income phase-out.
- Car loan interest calculator
A federal deduction for interest on a loan for a new, U.S.-assembled vehicle.
Does Delaware tax tips and overtime?
Delaware does not follow the federal tips and overtime deduction. Delaware starts from federal AGI, and the Division of Revenue says the federal tips and overtime deductions “will not flow through.”
Qualified tips and overtime you deduct on your federal return (Schedule 1-A) are still taxed by Delaware, and our estimate taxes your full wages.
Source: Delaware Division of Revenue: tax season updates, 2026 filing season. Checked . See how every state treats tips and overtime
To see your federal deduction and Delaware tax together, open the tips and overtime calculator with Delaware selected.
Local income taxes in Delaware
Wilmington levies a 1.25% city wage tax.
These local taxes are not included in the estimate above.
Delaware vs. neighboring states
Delaware has the highest estimated bill among its neighbors. Workers in Pennsylvania, New Jersey, and Maryland would owe less on the same salary.
| State | Est. tax on $65,000 | vs. Delaware |
|---|---|---|
| Pennsylvania | $1,996 | −$969 |
| New Jersey | $2,048 | −$916 |
| Maryland | $2,724 | −$240 |
Official source
For forms, exact brackets, and filing deadlines, go to the official Delaware tax agency website.
Related states
- Maryland2%–6.5% progressive
- New Jersey1.4%–10.75% progressive
- Pennsylvania3.07% flat tax
- Minnesota5.35%–9.85% progressive