How Wilmington's local tax is calculated
| Rate (resident, on gross wages) | 1.25% |
|---|---|
| Estimated annual local tax | $813 |
On a $65,000 salary, Wilmington's local tax adds an estimated $813 a year on top of Delaware state and federal tax, leaving $50,386 take-home.
| Rate (resident, on gross wages) | 1.25% |
|---|---|
| Estimated annual local tax | $813 |
2026 estimates for a single filer with no pre-tax contributions. Each salary links to the same figure for Delaware without the Wilmington tax.
| Salary | Wilmington tax | Delaware income tax | Delaware payroll | Federal income tax | Social Security + Medicare | Take-home |
|---|---|---|---|---|---|---|
| $50,000 | $625 | $2,098 | $200 | $3,820 | $3,825 | $39,432 |
| $75,000 | $938 | $3,609 | $300 | $7,670 | $5,738 | $56,746 |
| $100,000 | $1,250 | $5,259 | $400 | $13,170 | $7,650 | $72,271 |
| $125,000 | $1,563 | $6,909 | $500 | $18,734 | $9,563 | $87,732 |
| $150,000 | $1,875 | $8,559 | $600 | $24,734 | $11,475 | $102,757 |
| $200,000 | $2,500 | $11,859 | $738 | $36,734 | $14,339 | $133,830 |
No -- unlike Philadelphia and Detroit, Wilmington charges the same 1.25% earned-income tax to residents and to non-residents who work in the city, so there is no commuter discount to account for.
Delaware’s tax treatment traces to Delaware DOR — personal income-tax forms. Sources were reviewed through August 9, 2026.
Read the calculation methodology