Last updated: December 17th, 2025
Each state has unique income tax withholding rules. Below are Delaware's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates.
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | DE |
|---|---|
| State Tax Withholding State Code | 10 |
| Acceptable Exemption Form | W-4 |
| Basis For Withholding | State Exemptions |
| Acceptable Exemption Data | S, M / Number of Exemptions |
| TSP Deferred | Yes |
| Special Coding | None |
| Additional Information | None |
| Official State Tax Website | Visit Official Website |
Delaware's state W-4 uses a detailed worksheet. 1 allowance is given for the employee (or 2 if the employee is age 60 or over), and 1 for a spouse (2 if spouse is 60 or over) if the spouse isn't claimed elsewhere. 1 allowance per dependent is then added. Delaware also permits additional allowances for age 65+ and blindness: an extra 1 if the employee is 65 or older or blind (or 2 if both 65+ and blind), and similarly for a spouse. Delaware even allows an extra allowance if the taxpayer qualifies for the child care tax credit.
| Component | Allowances | Notes |
|---|---|---|
| Yourself | 1 allowance (2 if age 60+) | Base allowance, increased if 60 or over |
| Spouse | 1 allowance (2 if age 60+) | If spouse isn't claimed elsewhere |
| Each Dependent | 1 allowance | Per dependent |
| Age 65+ (Employee) | 1 allowance (2 if both 65+ and blind) | Additional allowance for age |
| Blind (Employee) | 1 allowance (2 if both 65+ and blind) | Additional allowance for blindness |
| Age 65+ (Spouse) | 1 allowance (2 if both 65+ and blind) | Additional allowance for spouse age |
| Blind (Spouse) | 1 allowance (2 if both 65+ and blind) | Additional allowance for spouse blindness |
| Child Care Tax Credit | 1-2 allowances | If eligible (1 for one dependent, 2 for two or more) |
Total Allowances = Base (Yourself + Spouse + Dependents) + Age/Blind Allowances + Child Care Credit
Delaware has a detailed worksheet system. Age 60+ provides a base increase, while age 65+ and blindness provide additional allowances. The child care tax credit can also add allowances.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Subtract the biweekly Thrift Savings Plan contribution from the gross biweekly wages.
Multiply the adjusted gross biweekly wages times 26 to obtain the annual wages.
Determine the standard deduction allowance by applying the following guideline and subtract this amount from the annual wages.
Apply the taxable income computed in step 3 to the tax withholding table to determine the annual Delaware tax withholding.
Divide the annual Delaware tax withholding by 26 to obtain the biweekly Delaware tax withholding.
Want to calculate in an easier way? Learn how to calculate Delaware taxes via ezPaycheck below.
Learn More| Annualized Wages | Deduction |
|---|---|
| All | $3,250 |
Standard deduction for Single.
| Annualized Wages | Deduction |
|---|---|
| All | $6,500 |
Standard deduction for Married (Filing Jointly).
| Annualized Wages | Deduction |
|---|---|
| All | $3,250 |
Standard deduction for Married (Filing Separately).
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $2,000 | $0 | + | 0.00% | $0 |
| $2,000 | $5,000 | $0 | + | 2.20% | $2,000 |
| $5,000 | $10,000 | $66 | + | 3.90% | $5,000 |
| $10,000 | $20,000 | $261 | + | 4.80% | $10,000 |
| $20,000 | $25,000 | $741 | + | 5.20% | $20,000 |
| $25,000 | $60,000 | $1,001 | + | 5.55% | $25,000 |
| $60,000 | and over | $2,944 | + | 6.60% | $60,000 |
ezPaycheck simplifies payroll calculations, including Delaware's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Delaware state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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