$50,000 wages
$625
1.25% effective
DE · Rank #10Wilmington Local Income Tax 2026
1.25% — about $1,000 on $80,000 single-filer wages (local tax only).
By Sammy S. · Founder · AuthorUpdated for 2026
Wilmington local income tax at a glance
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). See all city rankings · Compare cities
Key takeaways — Wilmington local income tax
- Wilmington ranks #10 in our curated 2026 list at 1.25% (~$1,000 on $80,000 single-filer wages (local tax only)).
- Flat resident rate 1.25% from City of Wilmington wage tax ordinance (checked 2026-08-08).
- State code DE: local tax stacks with Delaware state income tax (and federal/FICA) unless a specific credit applies.
- Non-resident rates and municipal credits are generally not modeled—confirm with City of Wilmington wage tax ordinance.
- Official source: https://www.wilmingtonde.gov/home/showdocument?id=462
Wilmington vs nearby localities
Same vignette local tax only. Wilmington: $1,000.
| Locality | Vignette tax | vs Wilmington | Compare |
|---|---|---|---|
| Wilmington | $1,000 | — | This page |
| Kansas CityMO | $800 | -$200 | Compare |
| St. Louis CityMO | $800 | -$200 | Compare |
| CincinnatiOH | $1,440 | +$440 | Compare |
| Worcester CountyMD | $1,800 | +$800 | Compare |
Wilmington local tax at different wages
Single filer; local/city tax only (2026 model).
$80,000 wages
$1,000
1.25% effective
$120,000 wages
$1,500
1.25% effective
$200,000 wages
$2,500
1.25% effective
How to read this Wilmington page
Wilmington local income tax in 2026
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).
On $80,000 single-filer wages (local tax only), modeled local tax is $1,000 (1.25%). That excludes federal income tax, FICA, and Delaware state income tax.
Use / with the optional local-tax toggle set to Wilmington for a full paycheck estimate.
How Wilmington’s local tax usually works
Employers typically withhold the resident rate of 1.25% from wages when the employee is a resident (or when non-resident rules require withholding on in-city work). Annual city returns may still be required in some jurisdictions.
Always verify whether your home city and work city differ—Ohio and Pennsylvania systems often involve credits or dual filings.
Rate last checked against City of Wilmington wage tax ordinance on 2026-08-08.
How tax scales with wages
Because the rate is flat, local tax scales linearly: $80,000 → $1,000; double the wage and the local tax roughly doubles (before exemptions).
Raises, bonuses, and RSU wages may all be subject to local tax depending on the ordinance—confirm with payroll.
Who this Wilmington page helps
Useful if…
- •Residents of Wilmington checking published 2026 rates
- •Job seekers comparing Wilmington offers to other cities in this hub
- •Payroll teams verifying withholding against City of Wilmington wage tax ordinance
Use official tools if…
- •Multi-city work schedules needing day-count apportionment
- •Self-employed filers with net-profits tax variants (e.g. Philly NPT)
- •Anyone needing a binding opinion from the city revenue department
Wilmington local tax checklist
- 1Open City of Wilmington wage tax ordinance and confirm the resident rate and effective date.
- 2Check non-resident rules if you live outside Wilmington.
- 3Ask payroll whether credits or exemptions apply.
- 4Model take-home with federal + DE state + this local rate.
- 5Bookmark this profile for the next rate-change announcement.
Local tax by wage band
Single filer; local/city tax only. Default vignette is $80,000. Model a full paycheck with the paycheck calculator.
| Wage | Local tax | Effective |
|---|---|---|
| $50,000 | $625 | 1.25% |
| $80,000 | $1,000 | 1.25% |
| $120,000 | $1,500 | 1.25% |
| $200,000 | $2,500 | 1.25% |
Compare Wilmington with another city
Compare any two cities
Resident local / wage tax rates and vignette tax side by side.
Cities with similar vignette local tax
Closest to Wilmington's $1,000 on $80,000 single-filer wages (local tax only).
Wilmington FAQs
Wilmington uses a flat resident rate of about 1.25% in our 2026 model. 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).
About $1,000 of local/city tax only (rank #10 in this curated list). State, federal, and FICA are separate.
City of Wilmington wage tax ordinance: https://www.wilmingtonde.gov/home/showdocument?id=462 (last checked 2026-08-08).
Many cities tax non-residents on work performed in the city at a different rate (for example Philly non-resident wage tax is lower than the resident rate; Detroit non-residents pay half the resident rate). This page models resident rates only—see City of Wilmington wage tax ordinance.
State and local income taxes may be itemized on Schedule A subject to the federal SALT cap. Whether you benefit depends on your full return—use IRS guidance or a tax professional.
DE state paycheck calculatorMetro paycheck examplesProfile: Wilmington · Hub rankings. Last validated 2026-08-08.