Delaware Bonus Tax Calculator 2026

The Division of Revenue's annualized method

Section 14 of the Division of Revenue's Employer's Guide sets out how Delaware withholds a bonus paid apart from regular wages: annualize the employee's regular wages and compute the tax; add the bonus to that annualized figure and compute the tax again; withhold the difference from the bonus. The bonus is added once rather than annualized, which keeps a single bonus from being treated as if it recurred every pay period.

The guide's worked example is a single employee with one allowance earning $500 a week who receives a $5,000 bonus. Annualized pay of $26,000 less the $3,250 standard deduction gives $884 of tax and $774 after the $110 exemption credit; with the bonus, $31,000 produces $1,043.63. The difference — $269.63 — is what this calculator returns for the same inputs.

Delaware's own deductions and rates

Delaware lets employers rely on the federal number of withholding allowances, but the arithmetic is Delaware's: a $3,250 standard deduction ($6,500 for joint filers), a $110 credit per exemption and a rate table that climbs from 2.2% to 6.60% above $60,000 of taxable income, under the tax computation table effective January 1, 2025. On the site's standard example — $3,000 every two weeks — the bonus is taxed at the top 6.60% rate: $330.00. The guide's married example — joint filer, three allowances, same pay and bonus — comes to $258.00 under the same method.

City wage tax

If your city levies its own wage tax (Wilmington does), it is not part of the state calculation. Enter its rate in the local field so the net check reflects it.