TaxWrenTaxes for Delaware freelancers in 2026
Single filers get a standard deduction of $3,250 ($6,500 married filing jointly) and a personal exemption credit of $110.
On $85,000 of 1099 profit, a single filer owes about $3,873 in Delaware income tax on top of $17,800 in federal taxes. That ranks 48th lowest of 51 (50 states and DC), $1,144 more than the median state.
Every neighboring state with a different tax charges less on the same income; Pennsylvania would save $1,448 a year.
Some Delaware localities levy their own payroll, wage or investment income taxes, which are not included in these estimates.
Delaware income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 0% | $0 | $0 |
| 2.2% | $2,000 | $2,000 |
| 3.9% | $5,000 | $5,000 |
| 4.8% | $10,000 | $10,000 |
| 5.2% | $20,000 | $20,000 |
| 5.55% | $25,000 | $25,000 |
| 6.6% | $60,000 | $60,000 |
Delaware vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Delaware | $3,873 | $21,673 | $63,327 |
| Maryland | $3,389 | $21,189 | $63,811 |
| New Jersey | $2,842 | $20,642 | $64,358 |
| Pennsylvania | $2,425 | $20,225 | $64,775 |
How Delaware taxes changed
Delaware's rates and deductions did not change for 2026. State tax on $85,000 of 1099 profit is unchanged at $3,873.
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 6.6% | 6.6% |
| Standard deduction (single) | $3,250 | $3,250 |
| State tax on $85,000 of 1099 profit | $3,873 | $3,873 |
| Take-home on a $75,000 salary | $57,705 | $57,984 |
Each year uses that year's federal and Delaware rules, so the take-home row also reflects federal changes. Federal changes · All data updates
Sources: Delaware revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Delaware 1099 tax FAQ
Does Delaware have a state income tax?
Delaware has a graduated income tax with 6 rates from 2.2% to 6.6%; the top rate starts at $60,000 of taxable income for single filers.
How much should a freelancer in Delaware set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 25% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $3,873 Delaware income tax. Use the calculator for your own income, expenses and filing status.
What is the top Delaware income tax rate in 2026?
6.6%. Delaware has a graduated income tax with 6 rates from 2.2% to 6.6%; the top rate starts at $60,000 of taxable income for single filers.
Do I need to make estimated tax payments to Delaware?
Generally yes, if you expect to owe state tax that is not covered by withholding. Delaware sets its own thresholds and due dates; check the Delaware revenue department's estimated payment rules.