{
  "$comment": "Delaware 2025: graduated rates 0%–6.6% (30 Del. C. §1102(a)(14)), standard deduction $3,250/$6,500, $110 personal credit per federal exemption (self, spouse, dependents); Delaware Paid Leave contributions (from 1 Jan 2025) 0.8% of FICA wages up to the Social Security wage base, of which employers may deduct up to 50% from employees.",
  "country": "us",
  "jurisdiction": "us-de",
  "taxYear": "2025",
  "period": {
    "start": "2025-01-01",
    "end": "2025-12-31",
    "tz": "America/New_York"
  },
  "status": "provisional",
  "engine": "us-payroll@1",
  "currency": "USD",
  "revision": 1,
  "params": {
    "incomeTax": {
      "kind": "brackets",
      "incomeBase": "stateWages",
      "brackets": {
        "single": [
          {
            "upTo": "2000",
            "rate": "0"
          },
          {
            "upTo": "5000",
            "rate": "0.022"
          },
          {
            "upTo": "10000",
            "rate": "0.039"
          },
          {
            "upTo": "20000",
            "rate": "0.048"
          },
          {
            "upTo": "25000",
            "rate": "0.052"
          },
          {
            "upTo": "60000",
            "rate": "0.0555"
          },
          {
            "upTo": null,
            "rate": "0.066"
          }
        ],
        "mfj": [
          {
            "upTo": "2000",
            "rate": "0"
          },
          {
            "upTo": "5000",
            "rate": "0.022"
          },
          {
            "upTo": "10000",
            "rate": "0.039"
          },
          {
            "upTo": "20000",
            "rate": "0.048"
          },
          {
            "upTo": "25000",
            "rate": "0.052"
          },
          {
            "upTo": "60000",
            "rate": "0.0555"
          },
          {
            "upTo": null,
            "rate": "0.066"
          }
        ],
        "mfs": [
          {
            "upTo": "2000",
            "rate": "0"
          },
          {
            "upTo": "5000",
            "rate": "0.022"
          },
          {
            "upTo": "10000",
            "rate": "0.039"
          },
          {
            "upTo": "20000",
            "rate": "0.048"
          },
          {
            "upTo": "25000",
            "rate": "0.052"
          },
          {
            "upTo": "60000",
            "rate": "0.0555"
          },
          {
            "upTo": null,
            "rate": "0.066"
          }
        ],
        "hoh": [
          {
            "upTo": "2000",
            "rate": "0"
          },
          {
            "upTo": "5000",
            "rate": "0.022"
          },
          {
            "upTo": "10000",
            "rate": "0.039"
          },
          {
            "upTo": "20000",
            "rate": "0.048"
          },
          {
            "upTo": "25000",
            "rate": "0.052"
          },
          {
            "upTo": "60000",
            "rate": "0.0555"
          },
          {
            "upTo": null,
            "rate": "0.066"
          }
        ]
      },
      "deductions": [
        {
          "type": "fixed",
          "id": "standard",
          "label": "Delaware standard deduction",
          "amount": {
            "single": "3250",
            "mfj": "6500",
            "mfs": "3250",
            "hoh": "3250"
          }
        }
      ],
      "credits": [
        {
          "type": "perPerson",
          "id": "personal",
          "label": "Delaware personal credits ($110 per exemption)",
          "filer": {
            "single": "110",
            "mfj": "220",
            "mfs": "110",
            "hoh": "110"
          },
          "perDependent": "110"
        }
      ]
    },
    "conformity": {
      "k401": true,
      "k403b": true,
      "k457": true,
      "hsa": true,
      "healthFsa": true,
      "dependentCareFsa": true,
      "section125": true
    },
    "programmes": [
      {
        "id": "paid-leave",
        "label": "Delaware Paid Leave – employee share (max 50% of 0.8%; employers with 25+ employees)",
        "rate": "0.004",
        "wageBase": "176100",
        "annualCap": null,
        "weeklyCap": null,
        "base": "ficaWages",
        "employerRate": "0.004"
      }
    ]
  },
  "rounding": {
    "unit": "0.01",
    "mode": "halfUp",
    "stage": "perLine"
  },
  "knownCliffs": [],
  "notModelled": [
    "Married couples filing combined separate (Filing Status 4) or separate forms (Status 3) – modelled MFJ uses the joint return",
    "Exclusion for persons 60+ or disabled, pension exclusion, additional standard deduction for 65+/blind, additional $110 credit for age 60+",
    "Itemized deductions; Delaware EITC and other credits (child care, volunteer firefighter)",
    "City of Wilmington earned income tax (1.25%) – local tax not modelled",
    "Delaware Paid Leave: employers with 10–24 employees owe only the 0.32% parental-leave rate (employee max 0.16%); employers with <10 employees are exempt; employers may deduct less than 50% or nothing – the maximum employee share (0.4%) is modelled"
  ],
  "sources": [
    {
      "field": "period",
      "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf",
      "title": "Delaware Division of Revenue – 2025 Resident Individual Income Tax Return (PIT-RES) instructions (calendar year)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax",
      "url": "https://delcode.delaware.gov/title30/c011/sc01/index.html",
      "title": "30 Del. C. §1102(a)(14) – for taxable years beginning after Dec 31, 2013: 2.2% over $2,000 … 5.55% $25,000–$60,000, 6.6% over $60,000 (same schedule for all filing statuses)",
      "retrieved": "2026-10-07",
      "note": "Tax on $60,000 = $2,943.50 per the schedule."
    },
    {
      "field": "params.incomeTax.brackets",
      "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf",
      "title": "2025 PIT-RES instructions, Line 24 – tax from the tax rate table/schedule (rates per §1102)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://delcode.delaware.gov/title30/c011/sc02/index.html",
      "title": "30 Del. C. §1108 – standard deduction $3,250 for a resident individual, $6,500 for spouses filing jointly, $3,250 each filing separately",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.deductions",
      "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf",
      "title": "2025 PIT-RES instructions, Line 20a – standard deduction by filing status: 1 $3,250; 2 $6,500; 3 $3,250; 4 $3,250 each; 5 (head of household) $3,250",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://delcode.delaware.gov/title30/c011/sc02/index.html",
      "title": "30 Del. C. §1110 – personal credit of $110 for each personal exemption allowable for federal purposes",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.incomeTax.credits",
      "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf",
      "title": "2025 PIT-RES instructions, Line 27a – $110 per person (\"If you are married and have no dependents, enter $220\")",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.conformity",
      "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf",
      "title": "2025 PIT-RES instructions, Line 1 – Delaware starts from federal adjusted gross income (pre-tax 401(k)/403(b)/457(b), HSA and cafeteria-plan items excluded as federally)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://laborfiles.delaware.gov/main/pfl/Employer_and_TPAs_Guide_to_DPL.pdf",
      "title": "Delaware DOL – Employers & TPAs Guide to Delaware Paid Leave: contributions 0.8% of wages, employers may require employees to pay up to 50%; wage base capped at the FICA (Social Security) wage limit",
      "retrieved": "2026-10-07",
      "note": "Contributions began 1 Jan 2025; 2025 Social Security wage base $176,100."
    },
    {
      "field": "params.programmes",
      "url": "https://laborfiles.delaware.gov/main/pfl/DelawarePaidLeave_EmployeeWebinar.pdf",
      "title": "Delaware DOL – Paid Leave employee webinar: Parental 0.32% + Medical 0.40% + Family caregiver/exigency 0.08% = 0.8%; employers can have employees contribute up to 50%",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes",
      "url": "https://laborfiles.delaware.gov/main/pfl/PFML_Overview_FAQ.pdf",
      "title": "Delaware DOL – PFML overview FAQ: rates guaranteed through 2026 at 0.8% of wages",
      "retrieved": "2026-10-07"
    },
    {
      "field": "params.programmes.0.wageBase",
      "url": "https://www.ssa.gov/oact/cola/cbb.html",
      "title": "SSA – contribution and benefit base (2025 $176,100; 2026 $184,500)",
      "retrieved": "2026-10-07"
    },
    {
      "field": "rounding",
      "url": "https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-RES_Instructions_2025-01.pdf",
      "title": "PIT-RES instructions – tax from schedule; MoneyOtter rounds each line to the cent",
      "retrieved": "2026-10-07"
    }
  ]
}