2026 official-source estimate
Estimate Delaware income tax withholding, the employee's actual 2026 Delaware Paid Leave share, and Wilmington earned income tax when work or residence is confirmed in the city.
Quick answer
Delaware: Estimate Delaware income tax withholding, the employee's actual 2026 Delaware Paid Leave share, and Wilmington earned income tax when work or residence is confirmed in the city. This 2026 calculator combines that state treatment with federal withholding and FICA, while showing supported employee-paid programs and known exclusions explicitly.
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Included
Limitations
Enter gross pay for one pay period, federal W-4 adjustments, and the state details shown above. Federal withholding follows Publication 15-T. Delaware annualizes the paycheck, subtracts the DE-W4 standard deduction, applies the official progressive table, subtracts $110 for each allowance, and returns the result to the pay period before adding requested extra withholding. Delaware Paid Leave uses the employee's actual plan rate up to 0.40% and Wilmington imposes 1.25% when confirmed residence or work in the city applies.
Example: The official Delaware example uses $25,000 of annual wages, Single status, and one allowance. After the $3,250 standard deduction, the state computes $832 of tax, subtracts the $110 allowance credit, and returns $13.88 of weekly withholding. The calculator does not assume any unentered benefit deduction or invent a tax result.
Weekly, biweekly, semimonthly, and monthly are the supported paycheck frequencies. “Annual salary” is an earnings input and the annual view is a simple period multiplication; neither is an annual payroll-period method. The special Form W-4 adjustment for nonresident aliens is not modeled.
Which Delaware paycheck deductions are included? Delaware income tax uses DE-W4 elections. Paid Leave is separate and uses the employee rate actually charged by the employer. The Wilmington 1.25% tax applies to city residents and nonresidents working in the city after both location facts are confirmed.
State paycheck questions
Federal withholding follows Publication 15-T. Delaware annualizes the paycheck, subtracts the DE-W4 standard deduction, applies the official progressive table, subtracts $110 for each allowance, and returns the result to the pay period before adding requested extra withholding. Delaware Paid Leave uses the employee's actual plan rate up to 0.40% and Wilmington imposes 1.25% when confirmed residence or work in the city applies.
Included in this estimate: Federal income tax withholding; Social Security and Medicare; Delaware annualized withholding method and DE-W4 allowances; 2026 Delaware Paid Leave employee deduction at the entered employer-plan rate; Wilmington earned income tax for confirmed residents or employees working in the city.
Not included in this estimate: Multiple work locations or Wilmington workday allocation; Private-plan charges above the public-plan employee maximum; Interstate wage allocation and nonresident credits; Unentered employer benefits and unsupported deduction treatments.
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