Payroll Taxes

Learn more about keeping your business compliant with payroll tax requirements.

Delaware Income Tax Withholding Requirements

Employers in Delaware must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: Delaware income tax must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state.

Employee Withholding Exemption Forms: Delaware does not have a state withholding exemption certificate. However, Federal Form W-4, which must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings, also should be used for state withholding purposes.

Reciprocal Agreements: None.

Administration:

Delaware Department of Finance, Division of Revenue
820 N. French Street
Wilmington, Delaware 19801
Telephone: 302-577-8779

Local Tax Jurisdictions: Wilmington (employee earned income tax; employer business licensing tax).

Category : Tax Center
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