Wilmington levies a 1.25% wage tax on city earnings and a head/business license tax. Delaware separately taxes business gross receipts; there is no general sales tax statewide.
Wilmington imposes a 1.25% earned income (wage) tax on residents and on non-residents working within the city, collected through employer withholding under finance ordinances. Businesses also pay a business license tax based on receipts or employee count under Chapter 5. Delaware separately imposes a gross receipts tax (varying by industry, generally 0.0945%-0.7468%) and corporate franchise tax — DE General Corporation Law (DGCL) makes Delaware home to ~60% of Fortune 500 companies. There is no statewide general sales tax.
Failure to withhold or remit Wilmington wage tax results in employer penalties, interest, and personal liability for responsible officers; business license noncompliance triggers revocation.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Wilmington, DE
Residential swimming pools in Wilmington require a building permit from the Department of Licenses and Inspections and must comply with the Delaware State Bu...
Wilmington, DE
Delaware does not preempt local tiny-home rules, and Wilmington's City Code Chapter 48 (Zoning) treats dwellings under the standard residential district bulk...
Wilmington, DE
Carports in Wilmington are accessory structures regulated under City Code Chapter 48 (Zoning) and require a building permit from the Department of Licenses a...
Wilmington, DE
Wilmington follows Delaware HB 80 (2017) informal sanctuary protections. The Wilmington Police Department limits civil immigration cooperation with ICE; crim...
Wilmington, DE
Delaware's Healthy Delaware Families Act (DE 19 §3702A) created statewide paid family and medical leave, fully effective 2026. Wilmington cannot create a sep...
Wilmington, DE
Delaware preempts local minimum-wage rules. The state minimum wage rose from $13.25 (2025) to $15.00 effective 2026 under DE Title 19 §902, applying uniforml...
See how Wilmington's business tax classification rules stack up against other locations.
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