2026 tax year · Delaware
Quarterly tax calculator for Delaware
A $50,000 1099 year in Delaware means about $2,190 to the IRS and $491 to the state, four times a year.
Switching state opens that state's page.
Line 24 of your prior 1040, unlocks the prior-year safe harbor.
Above $150,000 the prior-year target rises to 110%.
Enter what you expect to earn and press Calculate to see each payment.
The Delaware payment schedule on $50,000
A single filer with $50,000 of net 1099 profit, taking the standard deduction and paying 90% of this year's liability:
| Due | Income earned | To the IRS | To Delaware |
|---|---|---|---|
| April 15, 2026 | Jan 1 - Mar 31 | $2,190 | $491 |
| June 16, 2026 | Apr 1 - May 31 | $2,190 | $491 |
| September 15, 2026 | Jun 1 - Aug 31 | $2,190 | $491 |
| January 15, 2027 | Sep 1 - Dec 31 | $2,190 | $491 |
| Year | $8,759 | $1,964 | |
The Delaware side of each payment
Delaware taxes the same 1099 profit on 7 graduated brackets topping out at 6.6%, so a second payment goes to the state each quarter, about $491 on the $50,000 example, against $2,182 of Delaware income tax for the year.
The 2026 dataset carries the federal 1040-ES dates but not state-specific due dates, so confirm Delaware's schedule and voucher with its tax agency, several states do not match the federal calendar exactly.
What each quarter costs at three income levels in Delaware
A single filer taking the standard deduction, at three levels of net profit. The federal column moves with the self-employment tax and the federal brackets; the Delaware column moves with Delaware's own rules, so the two do not scale together. Use the calculator above for the other filing statuses:
| Net 1099 profit | Per quarter to the IRS | Per quarter to Delaware | Effective rate |
|---|---|---|---|
| $25,000 | $923 | $205 | 20.0% |
| $50,000 | $2,190 | $491 | 23.8% |
| $100,000 | $5,032 | $1,147 | 27.5% |
Staying inside the safe harbor
Payments are required once you expect to owe $1,000 or more, which the $50,000 example above does, at $11,914 for the year. Two targets avoid a penalty and you need only the lower; the hub explains both routes and the penalty.
What the rate alone doesn't tell you about Delaware
Delaware is also one of five states with no general sales tax, so the total tax picture is lighter than the income tax line alone suggests.
What a quarter costs in the states Delaware borders
On $50,000, Delaware charges $2,376 of state income tax. Of the 3 states it borders, New Jersey is the lightest at $1,271 and Maryland the most expensive at $2,323, a spread of $1,052 on the same income.
| State | State tax per quarter | vs Delaware |
|---|---|---|
| New Jersey | $286 | −$249 a quarter |
| Pennsylvania | $345 | −$189 a quarter |
| Maryland | $523 | −$12 a quarter |
- New Jersey would take $1,106 less, $1,271 against Delaware's $2,376.
- Pennsylvania would take $841 less, $1,535 against Delaware's $2,376.
- Maryland would take $54 less, $2,323 against Delaware's $2,376.
What this schedule assumes
- Single filer, standard deduction, net 1099 profit after expenses, no W-2 withholding.
- Four equal payments rather than annualised income.
- Delaware due dates are not in the 2026 dataset, the dates shown are the federal ones.
Delaware quarterly tax questions
How much should I send each quarter in Delaware?
On $50,000 of net 1099 profit as a single filer, about $2,190 to the IRS plus roughly $491 to Delaware. That is 90% of this year's liability, split four ways.
Does Delaware use the same due dates as the IRS?
Delaware requires its own estimated payments, but the 2026 dataset carries only the federal 1040-ES dates (April 15, 2026, June 16, 2026, September 15, 2026, January 15, 2027). Confirm Delaware's own schedule with its tax agency before assuming they line up.