Delaware Local Income Tax Rates, 2026
1 Delaware jurisdictions withhold a local income tax, at 1.25% for residents. Base: Gross wages. Every rate links to its source.
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Calculators for major Delaware jurisdictions
Wilmington (1.25%)
All Delaware local income tax rates
| Jurisdiction | Residents | Non-residents | Source |
|---|---|---|---|
| Wilmington | 1.25% | 1.25% | source |
Resident rates apply to the base shown above; bracketed localities show the top rate.
FAQ
How many Delaware jurisdictions have a local income tax?
1 in 2026, with resident rates from 1.25%. Anywhere else in Delaware, no local income tax is withheld.
What income does Delaware local income tax apply to?
Gross wages. Neither 401(k) deferrals nor Section 125 premiums reduce it.
Do non-residents who work in a Delaware city pay it?
Yes, at the non-resident rate shown, on wages earned in the city. Residents who work elsewhere pay their home rate.