Delaware Self-Employment Tax Calculator

Calculate your self-employment tax, federal income tax, and Delaware state income tax as a freelancer or 1099 contractor. Delaware has a progressive income tax with rates from 2.

Annual Tax Breakdown

1099 Income
$85,000
Business Expenses
-$10,000
Net Profit
$75,000
Net Earnings (92.35%)(SE tax base)
$69,263
Social Security (12.4%)
-$8,589
Medicare (2.9%+)
-$2,009
Total SE Tax
-$10,597
SE Deduction (50%)(reduces income tax)
$5,299
Federal Income Tax
-$6,794
State Income Tax
-$3,719
Total Tax Owed
$21,110

Summary

Total Income
$75,000
Total Taxes
-$21,110
After-Tax Income
$53,890
Effective Tax Rate(on total income)
28.1%

Quarterly Estimated Payments

Q1 (Jan-Mar)Due April 15
$5,278
Q2 (Apr-May)Due June 15
$5,278
Q3 (Jun-Aug)Due September 15
$5,278
Q4 (Sep-Dec)Due January 15 (next year)
$5,278
Each Quarterly Payment
$5,278

Tax Breakdown

See your complete freelancer financial picture

Your estimated quarterly tax payment is $5,278. Model your freelance income alongside expenses, savings, and investments in the full simulator.

Try the Full Simulator

Delaware Tax Overview for Freelancers

Delaware has a progressive income tax with rates from 2.2% to 6.6%. Notably, Delaware has no state sales tax. Self-employed individuals in Delaware pay federal self-employment tax (15.3%) plus federal income tax, and Delaware state income tax on their net self-employment earnings.

No state sales taxProgressive rates up to 6.6%Low property taxes for the northeast

Self-Employment Taxes in Delaware

If you work as a freelancer or independent contractor in Delaware, your tax situation involves multiple layers: federal self-employment tax, federal income tax, and Delaware state income tax. Understanding how each component works helps you plan your quarterly estimated payments and maximize your deductions.

Delaware Income Tax for Freelancers

Delaware has a progressive income tax with rates from 2.2% to 6.6%. Notably, Delaware has no state sales tax.

Cost of Living for Freelancers in Delaware

Delaware's cost of living is about 2% above the national average, making it affordable for the northeast corridor. As a freelancer in Delaware, your effective earnings depend not just on your tax rate but also on what your after-tax income can buy. Consider local costs for housing, coworking spaces, and daily expenses when setting your rates.

Financial Tips for Delaware Freelancers

  • Delaware has no sales tax — every purchase saves you money compared to most states
  • Delaware's relatively moderate income tax combined with no sales tax makes it competitive
  • Delaware's proximity to major metros (Philadelphia, DC) allows higher-paying jobs with lower cost of living
  • Property taxes in Delaware are among the lowest in the northeast

Key Delaware Tax Features

  • No state sales tax
  • Progressive rates up to 6.6%
  • Low property taxes for the northeast

Model Your Delaware Freelance Finances Over Time

This calculator shows your Delaware tax bill. Trajectoryy's full simulator models your freelance income alongside expenses, savings, investments, and more — month by month for years into the future.

Start Simulating for Free

Compare Delaware with Other States

Maryland5.75% top ratePennsylvania3.07% top rateNew Jersey10.75% top rateCalifornia13.3% top rateTexasNo income taxFloridaNo income tax

Frequently Asked Questions

How is self-employment tax calculated in Delaware?
Self-employed workers in Delaware pay federal self-employment tax (15.3% on 92.35% of net earnings), federal income tax, and Delaware state income tax. Delaware has a progressive income tax with rates from 2.2% to 6.6%. Notably, Delaware has no state sales tax.
How much will I owe in quarterly taxes as a freelancer in Delaware?
Your quarterly estimated tax payment in Delaware depends on your total tax liability — including SE tax, federal income tax, and Delaware state income tax. Use the calculator above to estimate your quarterly payments. As a general rule, freelancers should set aside 25-35% of their net income for taxes.
What business deductions are available for Delaware freelancers?
Freelancers in Delaware can deduct the same federal business expenses as in any state: home office, equipment, software, health insurance, vehicle expenses, and more. These deductions also reduce your Delaware state taxable income, providing additional state tax savings.
Does Delaware have any special taxes for self-employed workers?
Delaware does not have a separate self-employment tax. However, your net self-employment income is subject to Delaware's regular income tax (6.6% top rate) in addition to federal self-employment tax and federal income tax.
Should I form an LLC or S-Corp as a freelancer in Delaware?
The decision to form an LLC or S-Corp in Delaware depends on your income level. Generally, if your net self-employment income exceeds $50,000-$60,000, an S-Corp election may save you money by allowing you to pay yourself a reasonable salary (subject to FICA/Medicare) while taking the rest as distributions (not subject to SE tax). Consult a Delaware tax professional for advice specific to your situation.

Related Calculators

Taxes

Take-Home Pay Calculator

Gross Income$65,000
Federal Tax-$7,462
State Tax-$2,384
FICA + Medicare-$4,973
Net Pay$50,181
Monthly$4,182/mo
sample data — click to try your numbers
Savings

Savings & Investment Growth Calculator

Starting$10,000
Monthly+$500
Return8%/yr
Contributions$190,000
Earnings$555,620
Final Balance$745,620
sample data — click to try your numbers
Retirement

401(k) Contribution Impact Calculator

Contribution$500/mo
Employer Match+$250/mo
Tax Savings$1,320/yr
Paycheck Impact-$390/mo
Real Cost$110/mo
30yr Growth$1,021,430
sample data — click to try your numbers