Delaware Self-Employment Tax Calculator 2026

Estimate self-employment tax, federal and Delaware income tax and quarterly payments on LLC, sole proprietor and 1099 income in Delaware.

Net profit (revenue minus expenses)

From Schedule C, or your share of a single-member LLC's profit.

StateFiling status

SEP-IRA / solo 401(k) per year

Lowers income tax but not self-employment tax.QBI deductionApply the 20% qualified business income deduction. Above $201,750 of taxable income it phases out for service businesses and owners with no employees.Local income tax rate

Wilmington residents and workers pay a 1.25% city wage tax.

Total tax on your profit

$27,157

Pay about $6,789 each quarter in estimated tax · you keep $72,843

Self-employment tax

$14,130

Effective rate

27.2%

QBI deduction

$15,367

Kept 72.8%
SE tax 14.1%
Federal 8.2%
State 4.8%

	Quarter	Year
Net business profit	$25,000.00	$100,000
Self-employment tax (15.3%)	−$3,532.39	−$14,130
Federal income tax	−$2,058.75	−$8,235
Delaware income tax	−$1,198.18	−$4,793
Left after tax	$18,210.68	$72,843

Quick answer: With $100,000 of net profit in Delaware, a single business owner pays about $27,157 in total tax for 2026 (27.2%), including $14,130 of self-employment tax. Budget about $6,789 for each quarterly estimated payment.

Delaware self-employment tax by profit (2026)

Net profit	SE tax	Federal tax	DE tax	Total tax	Effective rate	Per quarter
$25,000	$3,532	$571	$630	$4,733	18.9%	$1,183
$50,000	$7,065	$2,667	$1,902	$11,634	23.3%	$2,909
$75,000	$10,597	$4,898	$3,259	$18,754	25%	$4,689
$100,000	$14,130	$8,235	$4,793	$27,157	27.2%	$6,789
$150,000	$21,194	$16,413	$7,860	$45,467	30.3%	$11,367
$200,000	$28,234	$25,196	$10,927	$64,358	32.2%	$16,089
$300,000	$31,606	$60,643	$17,439	$109,688	36.6%	$27,422
$500,000	$38,625	$131,787	$30,462	$200,874	40.2%	$50,218

Single filer, standard deduction, 20% QBI deduction (phased out for service businesses above $201,750), no other income.

How self-employment income is taxed

As a sole proprietor, independent contractor or single-member LLC owner, you pay three taxes on your net profit. Self-employment tax of 15.3% covers Social Security and Medicare, both the employee and employer halves. Federal income tax applies to profit after half of your SE tax, the standard deduction and the 20% qualified business income (QBI) deduction. Delaware income tax applies to the same profit: the state has 6 income tax brackets, from 2.2% to 6.6%, with the top rate starting at $60,000 of taxable income for single filers. Single filers claim a $3,250 standard deduction and a $110 personal credit.

Nobody withholds these taxes for you, so the IRS and Delaware expect quarterly estimated payments if you'll owe $1,000 or more for the year.

Wilmington residents and workers pay a 1.25% city wage tax.

Delaware business taxes and fees beyond income tax

LLC fees: forming an LLC in Delaware costs $110. Ongoing: $400 annual LLC tax from the 2026 tax year (paid by June 1 of the following year).

Other business taxes: Gross receipts tax (0.0945% to 1.9914%) and corporate franchise tax ($175 to $200,000).

Read the full Delaware business tax guide or compare LLC fees in every state.

Delaware vs. nearby states: tax on $100,000 of profit

State	State income tax	Total tax	Effective rate
Florida	None	$22,365	22.4%
New Jersey	$3,732	$26,096	26.1%
Pennsylvania	$3,782	$26,147	26.1%
Georgia	$4,039	$26,403	26.4%
Delaware	$4,793	$27,157	27.2%
Maryland	$6,815	$29,180	29.2%

Frequently Asked Questions

How much tax do I pay on $100,000 of self-employment income in Delaware?

A single sole proprietor or single-member LLC owner with $100,000 of profit in Delaware owes about $27,157 in 2026: $14,130 of self-employment tax, $8,235 of federal income tax and $4,793 of state income tax. That's 27.2% of profit, or about $6,789 a quarter in estimated payments.

How much should I set aside for taxes as a self-employed person in Delaware?

At $100,000 of profit, set aside about 30% of every payment you receive. At lower profits the share is smaller and at higher profits it's larger; use the table on this page to find your level.

What is the self-employment tax rate in Delaware?

Self-employment tax is federal, so it's the same in every state: 15.3% on 92.35% of your net profit, made up of 12.4% Social Security on the first $184,500 and 2.9% Medicare on everything. An extra 0.9% Medicare tax applies above $200,000 ($250,000 for married couples). You can deduct half of it from your income.

Does Delaware tax LLC income?

Yes. A single-member LLC's profit passes through to your Delaware personal return. Delaware has 6 income tax brackets, from 2.2% to 6.6%, with the top rate starting at $60,000 of taxable income for single filers. LLC fees in Delaware: $400 annual LLC tax from the 2026 tax year (paid by June 1 of the following year).

When are quarterly estimated taxes due?

For 2026, federal estimated payments are due April 15, June 15 and September 15, 2026, and January 15, 2027. Most states with an income tax use the same dates. Paying at least 100% of last year's tax (110% if your income was over $150,000) avoids an underpayment penalty.

Would an S corporation lower my self-employment tax?

Possibly, once profit is high enough. An S corporation owner pays payroll tax only on a reasonable salary, not on the rest of the profit. Above roughly $60,000 to $80,000 of profit, the saving often covers the extra payroll and filing costs. Our guides to LLC and corporation taxes walk through the trade-offs.

Delaware Paycheck Calculator →

Take-home pay per paycheck after federal, state and payroll taxes.

Delaware Tax Brackets →

2026 income tax brackets, standard deductions and exemptions for single and married filers.

Delaware business tax guide →

Corporate tax, sales tax, LLC fees and more.

Sources

Estimates use 2026 federal and state rates and standard deductions, and assume no other income, itemized deductions or credits beyond those listed. Your employer's withholding may differ from your final tax bill. For informational purposes only; this is not tax advice.