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.
Wilmington, DE
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Wilmington, DE
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See how Wilmington's business tax classification rules stack up against other locations.
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