Delaware local income tax
Tax year 2026
Places listed
1
every one, listed below
Lowest rate
1.25%
of income
Highest rate
1.25%
of income
Coverage: complete.
Wilmington is Delaware's only municipal income tax.
What this list tells you
- One place in Delaware levies a local income tax. Just the one, so this is a short page — but the rate still matters if you live or work there.
- If your Delaware town is not on this list, it charges nothing. That is a real answer, not a shrug — the list is complete, so absence means zero rather than unknown. Most sites cannot tell you that.
- One rate covers everything here: about 1.25%. In Delaware the only question is whether the tax applies to you, not how much it is.
- A single Delaware jurisdiction levies a local income tax in this dataset. The page is correspondingly short; brevity here reflects the tax landscape rather than the depth of the modeling, and the coverage note below distinguishes the two.
- Coverage of Delaware is complete, which makes absence informative: an address not represented below owes no local income tax, rather than owing something this model has not reached. Almost no published calculator draws that distinction, because it requires knowing the boundary of your own dataset — and both cases otherwise render as an identical silent zero.
- Delaware presents a single local rate of about 1.25% across every listed jurisdiction. Where a state's rates are uniform, the modeling risk shifts entirely from the rate to the boundary — whether a given address is covered — which is what the coverage declaration below addresses.
What lands in your account
A $75,000 salary
| Take-home, year | $57,874 |
|---|---|
| Tax, year | $17,127 |
| Share of pay taxed | 22.84% |
This is an average rate across all your pay — not the rate on your next dollar.
Where the money goes
A $75,000 salary
- Federal income tax$7,670
- Social Security and Medicare$5,738
- State income tax$3,719
- Yours$57,874
| Federal income tax10.23% | $7,670 |
|---|---|
| Social Security and Medicare7.65% | $5,738 |
| State income tax4.96% | $3,719 |
| Yours77.16% | $57,874 |
Every Delaware jurisdiction
| Jurisdiction | Rate |
|---|---|
| Wilmington | 1.25% |
Questions people ask
If my town is not on this list, does it charge nothing?
Here, that is what it means. This page has 1 checked Delaware jurisdiction records, including places with a zero rate. Every place that levies this tax is covered, so a missing town charges nothing rather than being unchecked.
Does this affect most people in the state?
Only some. 1 jurisdictions in Delaware levy a local income tax, so most residents never encounter one — but for those inside a levying boundary it is a real second deduction, and it does not appear on a state-level comparison at all.
Where does this list come from?
From one official publication, cited on this page. A single authority publishing every rate is the easier case — it means one as-of date for the whole table rather than several that may not agree.
What does absence from this table indicate?
Coverage for Delaware is complete: all 1 checked jurisdiction records are included, including any zero-rate entries. Absence from the table therefore indicates no levy rather than missing data. ⚠️ Completeness is asserted against the state's own published list and is re-verified on each data refresh.
How concentrated is local income taxation here?
1 jurisdictions levy locally in Delaware, so exposure is concentrated rather than statewide. ⚠️ State-level effective-rate comparisons exclude local income tax entirely and therefore understate liability for residents of levying jurisdictions.
What is the provenance of this table?
Rates derive from a single published authority with one as-of date covering the whole table. This is preferable to compilation from multiple sources, where differing publication dates cannot be reconciled without asserting currency the sources do not support.