1099 Quarterly Taxes in Delaware (2025-2026)
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 (2025)
Delaware uses a progressive bracket system on top of federal tax. For single filers in 2025:
| 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
Federal estimated tax due dates (April 15, June 16, September 15, 2026, and January 15, 2027) apply to your Delaware state estimated payments as well — most states piggyback on the federal schedule. 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.