{"place":"Delaware","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/delaware","state":{"code":"DE","name":"Delaware","slug":"delaware","incomeTax":{"type":"progressive","flatRate2026":null,"lowestRate2026":2.2,"topRate2026":6.6,"topRateStartsSingle":60000,"notes":"Rates are percentages. The 2026 schedule taxes the first $2,000 of taxable income at 0%, then 2.2%, 3.9%, 4.8%, 5.2% and 5.55%, with 6.6% on taxable income over $60,000. The same brackets apply to every filing status, and a $110 personal credit is allowed per exemption.","source":"https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-EST_Instructions_2026-01.pdf"},"estimatedTax":{"form":"PIT-EST","rule":"Residents and nonresidents must file estimated tax if the Delaware tax due beyond withholding can reasonably be expected to exceed $800.","schedule":"April 30, June 15 and September 15, 2026, and January 15, 2027. The first installment is due April 30, not April 15. No penalty if each installment is on time and totals at least 90% of the 2026 tax or 100% of the 2025 tax (110% if 2025 federal AGI was over $150,000).","source":"https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-EST_Instructions_2026-01.pdf"},"minimumWage2026":{"standard":15,"tippedCash":2.23,"tipCreditAllowed":true,"notes":"$15.00 since January 1, 2025. State law sets no later increase and has no inflation indexing. Tipped workers can be paid a cash wage as low as $2.23 an hour (the statutory floor; US DOL lists $2.23), but wages plus tips must reach the full minimum wage.","source":"https://delcode.delaware.gov/title19/c009/index.html"},"soleProprietorTaxes":[{"name":"Delaware business license and gross receipts tax","summary":"Anyone providing services to the public in Delaware for a fee, from consultants to photographers, needs a Division of Revenue business license: $75 a year for the first location and $25 for each extra one. Service providers also owe gross receipts tax of 0.3983% on Delaware receipts, but the first $100,000 a month is deducted, so most solo freelancers owe only the license fee. Rates for other activities run from 0.0945% to 1.9914%.","source":"https://delcode.delaware.gov/title30/c023/index.html"},{"name":"Delaware LLC annual tax","summary":"Every LLC formed or registered in Delaware, including a single-member LLC, pays a flat $400 annual tax by June 1. No annual report is required. Paying late adds a $200 penalty plus 1.5% interest a month.","source":"https://corp.delaware.gov/alt-entitytaxinstructions/"}],"contractorLaws":[{"name":"Workplace Fraud Act (construction)","summary":"In construction services, including landscaping work covered by the law, a worker paid by an employer is presumed to be an employee unless the employer proves the worker is free from its control, customarily engaged in an independently established business, and doing work outside the employer's usual business (or is a registered contractor working off-site). Fines run $5,000 to $20,000 for each misclassified worker.","source":"https://delcode.delaware.gov/title19/c035/index.html"},{"name":"Rideshare (TNC) driver classification","summary":"Under 2 Del. C. ch. 19, a transportation network company driver is an independent contractor if the company does not set required hours, does not bar other apps or other work, does not assign territories, and both sides agree in writing. State law preempts local rules and local taxes on prearranged rides.","source":"https://delcode.delaware.gov/title2/c019/index.html"}],"notes":"Delaware has no sales tax. Gross receipts tax is paid by the seller; Division of Revenue FAQs confirm rates of 0.0945% to 1.9914% with exclusions starting at $100,000 a month (https://revenue.delaware.gov/frequently-asked-questions/gross-receipts-tax-faqs). The license renewal deadline (December 31) and the $300,000 quarterly exclusion come from an older (2013) Division of Revenue Tax Tips sheet (https://revenuefiles.delaware.gov/docs/services.pdf)."},"stateRetirementProgram":{"state":"Delaware","code":"DE","programName":"Delaware EARNS","status":"active","employerMandate":"Employers with 5+ W-2 workers, established before July 1 of the prior calendar year, with no qualified plan","mandateMin":5,"keyDates":"Launched July 1, 2024; the first registration/exemption deadline was October 15, 2024. Newly eligible businesses faced a June 30, 2026 deadline. Penalty enforcement began in 2026.","covers1099":false,"selfEnroll":"unverified","sourceUrl":"https://treasurer.delaware.gov/earns","note":"Employers with fewer than five employees, or in business under six months, are exempt but may join voluntarily. No published statement either way on self-enrolment by the self-employed — unverified.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/delaware/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/delaware/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/delaware/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/delaware/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/delaware/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/delaware/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/delaware/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}