Finance · Delaware · Tax year 2026
Delaware Self-Employment Tax Calculator 2026
On $100,000 of 2026 self-employment profit, a single Delaware sole proprietor with no other income owes about $27,157: $14,130 of self-employment tax, $8,235 of federal income tax, and $4,793 of Delaware income tax. That is 27.2% of profit, or $6,789 for each quarterly estimated payment.
Against its neighbors, the same $100,000 of profit costs $2,018 more in Maryland and $1,723 less in Pennsylvania.
- State income tax
- 2.2% to 6.6%
- Delaware tax on $100,000
- $4,793
- National rank
- #6 highest of 51
- Set aside on $100,000
- 27.2%
- State estimated payments
- Form PIT-EST
- LLC filing fee
- $110
- State sales tax
- None
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Enter your net profit — revenue minus business expenses — to see how much to set aside and what to pay each quarter.
A 2026 planning estimate using the standard deduction, not a tax return: it ignores credits, itemized deductions, and AMT. All calculations happen in your browser. Nothing is stored.
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Delaware self-employment tax at common profit levels
2026 estimates for a single filer with no other income, using the standard deduction and no retirement or health insurance deductions. "Set aside" is the share of profit to move into a tax account; "Quarterly" is each of the four estimated payments.
| Profit | SE tax | Federal income tax | Delaware tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $1,775 | $1,386 | $8,813 | 22.0% | $2,203 |
| $60,000 | $8,478 | $3,559 | $2,418 | $14,455 | 24.1% | $3,614 |
| $80,000 | $11,304 | $5,344 | $3,566 | $20,213 | 25.3% | $5,053 |
| $100,000 | $14,130 | $8,235 | $4,793 | $27,157 | 27.2% | $6,789 |
| $150,000 | $21,194 | $16,413 | $7,860 | $45,467 | 30.3% | $11,367 |
| $250,000 | $29,851 | $36,509 | $14,183 | $80,543 | 32.2% | $20,136 |
Married filing jointly
The same profit, earned by one spouse filing jointly with no other household income.
| Profit | SE tax | Federal income tax | Delaware tax | Total | Set aside | Quarterly |
|---|---|---|---|---|---|---|
| $40,000 | $5,652 | $398 | $1,096 | $7,146 | 17.9% | $1,786 |
| $60,000 | $8,478 | $1,885 | $2,127 | $12,490 | 20.8% | $3,123 |
| $80,000 | $11,304 | $3,550 | $3,241 | $18,095 | 22.6% | $4,524 |
| $100,000 | $14,130 | $5,335 | $4,468 | $23,932 | 23.9% | $5,983 |
| $150,000 | $21,194 | $9,795 | $7,535 | $38,525 | 25.7% | $9,631 |
| $250,000 | $29,573 | $25,154 | $13,859 | $68,586 | 27.4% | $17,147 |
How Delaware taxes self-employment income
Delaware starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
- Standard deduction: $3,250 single, $6,500 joint, $3,250 head of household
- Personal credit against tax: $110 single, $220 joint, $110 head of household
- Top rate: 6.6%; your bracket on $100,000 of profit is 6.6%.
2026 Delaware income tax brackets (all filers)
| Taxable income over | Up to | Rate |
|---|---|---|
| $0 | $2,000 | 0% |
| $2,000 | $5,000 | 2.2% |
| $5,000 | $10,000 | 3.9% |
| $10,000 | $20,000 | 4.8% |
| $20,000 | $25,000 | 5.2% |
| $25,000 | $60,000 | 5.55% |
| $60,000 | and up | 6.6% |
Delaware vs its neighbors
The same $100,000 of 2026 profit for a single sole proprietor, run through each state's rules. Federal tax is the same everywhere, so the difference is state income tax. Against its neighbors, the same $100,000 of profit costs $2,018 more in Maryland and $1,723 less in Pennsylvania.
| State | State income tax | Total tax | Set aside | vs Delaware |
|---|---|---|---|---|
| Delaware | $4,793 | $27,157 | 27.2% | — |
| Maryland | $6,811 | $29,176 | 29.2% | +$2,018 |
| New Jersey | $4,180 | $26,545 | 26.5% | −$613 |
| Pennsylvania | $3,070 | $25,435 | 25.4% | −$1,723 |
How the gap changes with profit
Extra tax (+) or savings (−) for a single filer if the same business were based in each of its neighbors instead of Delaware.
| Profit | Maryland | New Jersey | Pennsylvania |
|---|---|---|---|
| $40,000 | +$992 | −$704 | −$158 |
| $60,000 | +$1,438 | −$651 | −$576 |
| $80,000 | +$1,768 | −$660 | −$1,110 |
| $100,000 | +$2,018 | −$613 | −$1,723 |
| $150,000 | +$2,950 | −$495 | −$3,255 |
| $250,000 | +$4,995 | −$448 | −$6,508 |
What's different about Delaware for the self-employed
- Delaware uses one bracket schedule for every filing status. Two-earner couples can often pay less filing combined separate returns.
- Wilmington adds a 1.25% earned income tax on residents' wages and net profits. Sole proprietors also need a state business license and owe gross receipts tax above a $100,000 monthly exclusion. LLCs pay a $400 annual tax.
- Every Delaware LLC owes a flat $400 annual tax by June 1 regardless of income (raised from $300; confirmed in 6 Del. C. 18-1107). Missing the deadline adds a $200 penalty plus 1.5% interest per month, and the tax is not prorated.
- Delaware has no sales tax but charges a gross receipts tax on sellers of goods and providers of services. Rates range from 0.0945% to 1.9914% by business activity, and many categories deduct the first $100,000 of gross receipts each month.
Delaware estimated payments and deadlines
Delaware collects its own estimated income tax with Form PIT-EST, separately from the IRS. Required if your Delaware tax due in excess of withholding can reasonably be expected to exceed $800.
| Installment | Delaware due date | Share of the year | Federal due date |
|---|---|---|---|
| Q1 | April 30, 2026 | 25% | April 15, 2026 |
| Q2 | June 15, 2026 | 25% | June 15, 2026 |
| Q3 | September 15, 2026 | 25% | September 15, 2026 |
| Q4 | January 15, 2027 | 25% | January 15, 2027 |
The 2026 Delaware income tax return is due April 30, 2027.
File and pay through the Delaware Division of Revenue.
LLC fees and sales tax in Delaware
- Forming an LLC: $110 state filing fee.
- Annual LLC tax: $400, every year, due by June 1.
- Delaware has no statewide sales tax.
A single-member LLC is taxed exactly like a sole proprietorship unless it elects S or C corporation status, so the self-employment tax figures on this page apply either way.
Delaware self-employment tax FAQs
How much should I set aside for taxes if I'm self-employed in Delaware?
For a single filer with no other income, about 24.1% of profit at $60,000, 27.2% at $100,000, and 30.3% at $150,000 for 2026, covering self-employment tax, federal income tax, and Delaware income tax. Enter your own numbers in the calculator for a personal figure.
Does Delaware tax self-employment income?
Yes. Delaware taxes self-employment profit as ordinary income at 2.2% to 6.6%. Delaware starts from federal adjusted gross income (after the deduction for half of self-employment tax), then applies its own deductions, exemptions, and credits.
When are Delaware estimated tax payments due for 2026?
April 30, 2026, June 15, 2026, September 15, 2026, January 15, 2027, using Form PIT-EST. Required if your Delaware tax due in excess of withholding can reasonably be expected to exceed $800.
How much does an LLC cost in Delaware?
The state filing fee to form an LLC is $110. Annual LLC tax: $400, every year, due by June 1. A single-member LLC is still taxed like a sole proprietorship for federal purposes, so the self-employment tax figures above apply.
Sources and method
Computed with the Self-Employment Tax Calculator's 2026 engine and Delaware's rules from the sources below. Planning estimates, not a return. Last checked 2026-10-08.
- delcode.delaware.gov/title30/c011/sc01/index.html
- delcode.delaware.gov/title30/c011/sc02/index.html
- whyy.org/articles/delaware-matt-meyer-federal-tax-decoupling/
- corp.delaware.gov/alt-entitytaxinstructions/
- revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-EST_Instructions_2026-01.pdf
- news.delaware.gov/2026/01/08/delawares-tax-season-starts-january-26-2026/
- corpfiles.delaware.gov/Fee_Schedule/AugustFee2026.pdf
- revenue.delaware.gov/business-tax-forms/doing-business-in-delaware/step-4-gross-receipts-taxes/
- delcode.delaware.gov/title6/c018/sc11/index.html