1099 Quarterly Taxes in Delaware (2026)
If you're self-employed in Delaware — freelancer, contractor, gig worker, or single-member LLC — you owe quarterly estimated taxes to two agencies: the IRS (federal) and Delaware Division of Revenue (state). Delaware's top marginal rate is 6.6%, applied progressively. Getting your estimates right matters because under-payment penalties stack on top of the actual tax owed.
Delaware state income tax (2026)
Delaware uses a progressive bracket system on top of federal tax. For single filers in 2026:
| Income (single filer) | Marginal rate |
|---|---|
| $0 – $2,000 | 0.00% |
| $2,000 – $5,000 | 2.20% |
| $5,000 – $10,000 | 3.90% |
| $10,000 – $20,000 | 4.80% |
| $20,000 – $25,000 | 5.20% |
| $25,000 – $60,000 | 5.55% |
| $60,000+ | 6.60% |
How to pay Delaware estimated taxes
Delaware Q1 is April 30 (NOT April 15). Q2-Q4 match federal: Jun 15 / Sep 15 / Jan 15. Confirm via Form 200-ES instructions before paying. Pay Delaware taxes through the Delaware Division of Revenue's online portal: revenue.delaware.gov. You can also mail Form 200-ES with a check.
Delaware-specific quirk freelancers miss
Delaware levies a small annual LLC franchise tax ($300/year) on every Delaware-registered LLC, due June 1. Many freelancers form Delaware LLCs but file personal income tax in their state of residence — the $300 franchise tax is independent of income tax.
Common deductions for Delaware freelancers
- Delaware allows the same business expenses (home office, mileage, software, etc.) as federal.
- Half of SE tax is deductible federally; check Delaware's rules for state conformity.
- DE starts from federal AGI and does not have a separate QBI calculation. Half-SE-tax deduction flows through.
- SEP-IRA / Solo 401(k) contributions reduce both federal and Delaware taxable income.
- Self-employed health insurance premiums are deductible federally.