State guide — DE

Delaware tipped & gig worker guide.

State minimum wage, tipped direct wage, tip credit rules, and state income tax — what the law actually looks like for Delaware service workers.

Minimum wage

$15.00

state minimum, 2026

Tipped wage

$2.23

direct, before tips

State income tax

6.6%

progressive

Tip credit

$12.77

allowed

Track DE shifts, taxes, and tips in one app.

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