Self-Employment Tax for Delaware (2026)
Delaware (DE) Key Facts
Federal S E Tax Rate
15.3%
State Income Tax Rate
6.6%
Combined S E + State Rate
21.9%
S E Tax Components
12.4% Social Security + 2.9% Medicare
How This Calculator Works in Delaware
This calculator estimates your total self-employment tax in Delaware, including the federal 15.3% SE tax and Delaware's state income tax. Enter your net SE income to see your liability.
Delaware Overview
Self-employed workers in Delaware pay the federal 15.3% SE tax plus state income tax at up to 6.6%, for a combined burden of approximately 21.9%. Quarterly estimated payments are typically required for both federal and state obligations.
How Delaware Compares
Delaware's combined SE burden of 21.9% compares to Maryland at 21.1% and Pennsylvania at 18.4%. State income tax creates meaningful differences between states.
| State | Top Rate | Notes |
|---|---|---|
| Maryland | 5.75% | Maryland has a state income tax on SE income rate of 5.75%. |
| Pennsylvania | 3.07% | Pennsylvania has a state income tax on SE income rate of 3.07%. |
| New Jersey | 10.75% | New Jersey has a state income tax on SE income rate of 10.75%. |
Delaware's state income tax on SE income rate of 6.6% compares to a national average of approximately 5.04%. This is above the national average.
Tips for Delaware Residents
- 1Federal self-employment tax is 15.3% (12.4% Social Security + 2.9% Medicare) regardless of state.
- 2Delaware adds state income tax at up to 6.6% on self-employment income, for a combined rate of about 21.9%.
- 3Make quarterly estimated payments for both federal and Delaware state taxes to avoid underpayment penalties.
- 4Deduct half of your SE tax on your federal return and track all business expenses to minimize net self-employment income.
- 5Consider whether an S-Corp election could reduce your SE tax burden if your net income exceeds $50,000-$60,000.