- Rate
- 3.735%
- Vignette tax
- $2,988
- Rank
- #1
Philadelphia vs Wilmington Local Income Tax 2026
Philadelphia pays $1,988 more local tax on $80,000 single-filer wages (local tax only).
By Sammy S. · Founder · AuthorUpdated for 2026
- Rate
- 1.25%
- Vignette tax
- $1,000
- Rank
- #10
Side-by-side gap
Local tax difference on $80,000 single-filer wages (local tax only): $1,988. State, federal, and FICA are not included.
Key takeaways — Philadelphia vs Wilmington
- Philadelphia costs about $1,988 more in local tax ($2,988 vs $1,000).
- Philadelphia: 3.735% (flat resident). Wilmington: 1.25%.
- Philadelphia ranks #1; Wilmington ranks #10 (#1 = highest local tax on the vignette).
- Sources: City of Philadelphia — Wage Tax (employers); City of Wilmington wage tax ordinance (pair-specific—not every city in the hub).
- Model a full paycheck at / with each city’s local toggle.
Rate contrast — Philadelphia vs Wilmington
| Topic | Philadelphia | Wilmington |
|---|---|---|
| Rate type | Flat 3.735% | Flat 1.25% |
| Vignette local tax | $2,988 | $1,000 |
| Effective on vignette | 3.735% | 1.25% |
| State | Pennsylvania (PA) | Delaware (DE) |
| Official source | City of Philadelphia — Wage Tax (employers) | City of Wilmington wage tax ordinance |
| Last validated | 2026-08-08 | 2026-08-08 |
Local tax at different wages
Single filer; local/city tax only. Gap is the absolute difference between the two cities.
| Wages | Philadelphia | Wilmington | Gap |
|---|---|---|---|
| $50,000 | $1,867.50 | $625 | $1,242.50 |
| $80,000 | $2,988 | $1,000 | $1,988 |
| $120,000 | $4,482 | $1,500 | $2,982 |
| $200,000 | $7,470 | $2,500 | $4,970 |
How to read this comparison
Philadelphia vs Wilmington local income tax in 2026
This page compares resident local/city tax only for Philadelphia (PA) and Wilmington (DE) on $80,000 single-filer wages (local tax only).
Philadelphia is higher by about $1,988 before state, federal, and FICA.
Philadelphia note: Uses the Jul 1, 2026 resident Wage/Earnings Tax rate (3.735%) published by the City of Philadelphia. Jan–Jun 2026 withholding used 3.74%. Non-resident rate is lower (3.425%) and is not modeled here.
Wilmington note: City of Wilmington earned income (wage) tax at 1.25% of salaries/wages for residents (all work) and for non-residents on work in the city (ordinance rate).
How each city’s rate works
Philadelphia uses a flat resident rate of 3.735%. Local tax on the vignette is wages × rate = $2,988.
Wilmington uses a flat resident rate of 1.25%. Local tax on the vignette is $1,000.
Official pages: https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/ and https://www.wilmingtonde.gov/home/showdocument?id=462.
Same wages, different local tax
The ladder below recomputes local tax at $50k–$200k single wages with the same engine as the paycheck calculator.
Both rates are flat, so the dollar gap scales roughly with wages.
Relocation decisions should still include state tax, housing, and sales tax—not local tax alone.
Who this Philadelphia vs Wilmington comparison helps
Useful if…
- •Candidates weighing Philadelphia vs Wilmington offers
- •Editors covering municipal wage-tax rate changes
- •Payroll teams comparing withholding for two work locations
Use official tools if…
- •Live-in-one-city / work-in-another schedules (Ohio credits)
- •Non-resident withholding that differs from resident rates
- •Full SALT itemizing questions beyond this local-tax-only page
Philadelphia vs Wilmington checklist
- 1Read City of Philadelphia — Wage Tax (employers) and City of Wilmington wage tax ordinance for current resident rates.
- 2Confirm residency for each city’s ordinance.
- 3Check the wage ladder for your salary band.
- 4Open /local-income-tax-by-city/philadelphia and /local-income-tax-by-city/wilmington for full profiles.
- 5Run both scenarios in the paycheck calculator with local tax on.
Vignette: $2,988 (Philadelphia) vs $1,000 (Wilmington).
Related tools
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Pick another pair
Compare any two cities
Resident local / wage tax rates and vignette tax side by side.
FAQs
Philadelphia pays about $1,988 more on $80,000 single-filer wages (local tax only) ($2,988 vs $1,000).
Philadelphia: 3.735% flat. Wilmington: 1.25% flat.
Both estimates use resident rates on wages in our calculator model. Credits for tax paid to other cities, non-resident rates, and exemptions can change the result — see each city’s official source.
Philadelphia, by about $1,988 on the vignette.
No. This comparison is local/city tax only. Pennsylvania and Delaware state taxes are separate layers in a full paycheck.