Delaware Estimated Tax Payments (2026)

Do you have to pay estimated taxes in Delaware?

Yes. If you're self-employed in Delaware and expect to owe more than $800 in Delaware income tax for 2026 after withholding, you must make quarterly estimated payments to the Delaware Division of Revenue. That is below the federal $1,000 threshold, so most part-time self-employed people owe them too. You don't need to if you had no Delaware tax liability last year. Delaware taxes income at graduated rates up to 6.6%.

When are Delaware estimated taxes due in 2026?

Delaware doesn't follow the standard federal due dates in 2026. The 2026 due dates are:

• Q1, April 30, 2026

• Q2, June 15, 2026

• Q3, September 15, 2026

• Q4, January 15, 2027

How much should you set aside for Delaware estimated taxes?

Plan to set aside 25% to 30% of your net self-employment profit to cover federal and Delaware taxes combined, then confirm the exact amount with the calculator above. On $50,000 of net self-employment profit, federal self-employment tax alone is about $7,065 (15.3% on 92.35% of your earnings). On top of that you'll owe about $2,667 in federal income tax and about $1,902 in Delaware income tax, for a total of about $11,634, or 23% of your profit.

How do you avoid a Delaware underpayment penalty?

To avoid a Delaware underpayment penalty, pay the smaller of 90% of your 2026 Delaware tax or 100% of your 2025 tax (110% if your 2025 federal AGI was over $150,000), in four on-time installments. Paying the full amount late doesn't help; each installment has to be on time. You can estimate a federal underpayment penalty here.

What deductions lower your Delaware estimated taxes?

Because estimated taxes are based on your net profit, every business write-off you claim lowers what you owe each quarter. Common deductions for 1099 workers, reported on Schedule C, include the home-office deduction, car mileage, phone and internet, software, and supplies. Some federal deductions carry over. Because Delaware starts with the income on your federal return, three deductions you take there also lower your Delaware tax: half of your self-employment tax, self-employed health insurance premiums, and self-employed 401(k) contributions. The federal Qualified Business Income (QBI) deduction can remove up to 20% of your qualified business income from your federal taxes, but Delaware doesn’t allow it, so it doesn’t lower your Delaware tax.

Keeper's 1099 tax calculator estimates your bill after deductions, and our write-off guides list the deductions for your line of work.

Do self-employed people in Delaware owe local or other taxes too?

Some do. Wilmington residents, and nonresidents doing business in the city, pay a 1.25% net profits tax on business profit to the city. Statewide, self-employed people need a $75 Delaware business license each year, and service businesses owe 0.3983% gross receipts tax, but only on receipts above $100,000 a month. Delaware has no sales tax.

Note: Figures are current for the 2026 tax year and are for planning, not tax advice. Confirm the details with the Delaware Division of Revenue before you file.

How to file quarterly taxes in Delaware

Filing quarterly in Delaware means two separate payments each period: one to the IRS for federal tax, and one to the Delaware Division of Revenue for your state taxes. Here’s how to do it.

1. Confirm you need to pay. You owe estimated payments when tax isn’t withheld from enough of your income — 1099 or freelance work, investment income, or other untaxed income. Federal and Delaware run separate tests: the state generally requires estimated payments if you expect to owe more than $800 in Delaware tax after withholding and credits, subject to its safe-harbor rules.
2. Calculate your federal estimate. Use the Form 1040-ES worksheet (or tax software). Estimate your full-year income, add your federal income tax and self-employment tax, subtract anything already withheld from a paycheck, and split the rest across the year. The estimate at the top of this page gives you a starting number.
3. Calculate your Delaware estimate separately. Work out your Delaware amount on its own using Form PIT-EST. Don’t just send part of your federal payment to the state — the Delaware calculation is separate, based on your Delaware income tax, credits, and any Delaware withholding.
4. Pay the IRS. Pay through IRS Direct Pay (or EFTPS) and choose the estimated tax / Form 1040-ES option. Select tax year 2026 and save the confirmation number. This money counts only toward your federal taxes.
5. Pay Delaware separately. Make a second payment to Delaware Taxpayer Portal and select the Form PIT-EST estimated payment for 2026. Save that confirmation too. This money counts only toward your Delaware taxes.
6. Repeat on each deadline. For 2026, federal estimated payments are due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. Delaware sets its own due dates: April 30, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. Don’t assume the 15th.

Steps reflect 2026 rules and are for planning, not tax advice.