2026 tax year · cross-border wages
Crossing a state line into or out of Delaware
Delaware taxes its residents on income earned anywhere, and taxes non-residents on work done inside it. Which return you file depends on which direction you commute.
Delaware borders 3 states. All of them work the same way for a commuter, so there is one rule to learn.
Where you file a nonresident return and claim a credit
Delaware has no agreement with Maryland, New Jersey and Pennsylvania. Work in one of these and you file a nonresident return there, report the same income again to Delaware, and claim a credit for what you already paid. The credit is capped at your Delaware liability, so you are not taxed twice, the combined bill lands at roughly the higher of the two rates.
| Work state | Its tax | Delaware after credit | Total | Rate that governs |
|---|---|---|---|---|
| Maryland | $3,273 | $314 | $3,586 | Delaware |
| New Jersey | $2,377 | $1,210 | $3,586 | Delaware |
| Pennsylvania | $2,149 | $1,437 | $3,586 | Delaware |
What Delaware itself takes across a salary range
A single filer, taking the standard deduction. This is the figure every arrangement above is measured against, the tax Delaware charges a resident, whether the work happened inside the state or over a line:
| Wages | Delaware tax | Effective rate |
|---|---|---|
| $45,000 | $2,101 | 4.67% |
| $70,000 | $3,586 | 5.12% |
| $120,000 | $6,886 | 5.74% |
What Delaware charges as your home state
Delaware taxes income on 7 graduated brackets for 2026, from 0% up to 6.6%. Because wages stacks on top of any other income, a second source can push part of it into the next bracket.
Delaware is also one of five states with no general sales tax, so the total tax picture is lighter than the income tax line alone suggests.
State income tax on wages only, 2026 rates. Not tax advice, what this does and doesn't cover.