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PaycheckDesk

Delaware · tax year 2026

Does Delaware tax tips and overtime?

Neither deduction reduces your state tax.

Delaware taxes federal AGI on one schedule regardless of filing status, from 2.2% up to 6.6% above $60,000, with the first $2,000 untaxed. The standard deduction is small — $3,250, or $6,500 filing jointly — but every filer takes $110 per exemption straight off the tax. Neither federal deduction reduces Delaware tax.

What it means on a real paycheck

Take a single filer earning $50,000 a year, $8,000 of it in tips. Against the same person with no tips to declare, the federal deduction is worth $960.

In Delaware it is worth nothing extra. The state bill is identical either way, so $960 is the whole of it.

How Delaware works out the tax

Delaware charges nothing at all on the first $2,000, then 2.2% rising to 6.6%, after a standard deduction of $3,250 single or $6,500 filing jointly. It begins from your federal adjusted gross income and applies its own reliefs from there.

Worth knowing about Delaware

The exemption is a credit, not a deduction

$110 comes off the tax itself rather than off your income, at every income, which is worth more to a low earner than a deduction of the same size.

Your own numbers

Your gross pay before any taxes or deductions.

Married filing separately cannot claim these deductions at all, so it is not offered here.

Traditional, pre-tax. Lowers income tax but not Social Security or Medicare.

Pre-tax cafeteria-plan premiums. These lower income tax and FICA.

Take-home pay per paycheck (26 per year)

$1,894

$49,233 a year after taxes and deductions.

Delaware taxes federal AGI on one schedule regardless of filing status, from 2.2% up to 6.6% above $60,000, with the first $2,000 untaxed. The standard deduction is small — $3,250, or $6,500 filing jointly — but every filer takes $110 per exemption straight off the tax. Neither federal deduction reduces Delaware tax. See what that costs you →

Where the money goes each year

Gross salary$62,000
Federal income taxTop rate applied: 12%−$5,260
Social Security−$3,844
Medicare−$899
State income tax (DE)Graduated brackets on $58,750 of state taxable income−$2,764
Take-home pay$49,233

Per paycheck

Gross$2,385
Taxes withheld−$491
Net$1,894

Estimate for tax year 2026 assuming the standard deduction, no dependents or credits, and even pay across the year. Your employer withholds using your Form W-4, so an individual paycheck can differ. Effective total tax rate: 20.59%. Not tax advice.

Where these figures come from

Delaware’s rates and reliefs here were taken from Delaware’s own publication and last checked on 2026-08-02. A state appears in this calculator only once its figures have been read off that state’s own paperwork and covered by tests — never estimated, and never copied from another site.

Figures on this page are for tax year 2026 and were last checked against the primary sources on 2026-07-31. See our sources. This is an estimate, not tax advice.

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