Bonus Tax Calculator — Delaware (2026)
Bonuses in Delaware are taxed as supplemental wages: the employer usually withholds a flat 22% federal, plus 7.65% FICA and Delaware state withholding. Withholding is not the final tax; the true cost is settled on your return. Enter your bonus to see both. Delaware uses a progressive income tax with 7 brackets running from 0.00% up to 6.60%, applied after a state standard deduction of $3,250.
Delaware Bonus Tax Calculator
The gross bonus before withholding.
Percentage method vs aggregate method
Under the percentage method the bonus is separated from regular pay and hit with the flat 22% federal rate (37% above $1 million of supplemental wages in a year). Under the aggregate method the employer combines the bonus with your normal check and withholds at your marginal rate — which can temporarily withhold far more than 22%.
Either way the bonus is ordinary income. If your marginal federal bracket is 24% or higher, the 22% flat withholding leaves you short at filing time; if you are in the 12% bracket, you are over-withheld and get it back as a refund.
The Delaware layer on bonuses
Delaware taxes bonus income at the same progressive brackets as salary — up to 6.60%. A $10,000 bonus therefore carries roughly $660 of Delaware tax at the top rate, on top of federal and FICA.
Wilmington residents pay an additional 1.25% city wage tax.
Reducing the tax on a Wilmington bonus
Deferring part of the bonus into a 401(k) or HSA cuts federal and Delaware income tax immediately, though FICA still applies. Some employers allow a separate bonus deferral election — ask payroll before the payment date, not after.
Timing matters too: pushing a bonus into January shifts the tax year, useful if this year included unusually high income from banking work or an equity event.
Local and payroll taxes Delaware adds on top
Delaware Paid Leave contributions of roughly 0.4% are split with your employer. That deduction sits outside the federal and state income tax lines, so build it into your own budget on top of the numbers above.
Wilmington residents pay an additional 1.25% city wage tax.
Bonuses are wages, so every local layer that applies to your regular Delaware paycheck applies to the bonus too — which is why a supplemental payment often nets a smaller share than your salary does.
Working across a state line from Delaware
Delaware has no income-tax reciprocity agreements, so if you live here and work across a state line you generally file a nonresident return in the work state and claim a credit at home to avoid double taxation.
Remote and hybrid work complicates this further: most states tax income where the work is physically performed, so a Wilmington resident spending part of the year at a client site in Pennsylvania may owe a nonresident return there. Keep a day-count log if you split time between states.
The rest of your Delaware tax bill
Delaware charges no general sales tax, homeowners pay an average effective property tax of 0.58% of market value, and the minimum wage in force during 2026 is $15.00 an hour.
No sales tax at all; a gross receipts tax falls on businesses instead.
Income tax is only one part of a state's take. Delaware recovers revenue through sales and property tax as well, which is why headline income tax rates alone are a poor guide to how far a salary really goes. Delaware excludes up to $12,500 of pension and retirement income at 60+ and does not tax Social Security.
Delaware vs Pennsylvania on the same salary
On a $75,000 salary, a single filer keeps about $57,874 a year in Delaware against roughly $59,290 in Pennsylvania — a difference of $1,417, or $118 a month.
Effective combined rates are 22.8% in Delaware and 20.9% in Pennsylvania. Set that gap against living costs: index 101 here versus 95 there, with property tax at 0.58% and 1.49% respectively.
Delaware income tax brackets 2026 (single filer)
| Taxable income | Rate |
|---|---|
| $0 – $2,000 | 0.00% |
| $2,000 – $5,000 | 2.20% |
| $5,000 – $10,000 | 3.90% |
| $10,000 – $20,000 | 4.80% |
| $20,000 – $25,000 | 5.20% |
| $25,000 – $60,000 | 5.55% |
| $60,000 and up | 6.60% |