See all 50 states on one map and compare side-by-side. Start 7-day free trial — no card required
Delaware
Employee Obligations (Which Returns YOU Must File)
Since Washington has no income tax, you won't face double taxation. However, if you physically work in Delaware, you may owe Delaware income tax (2.2%-6.6%) and need to file a nonresident Delaware return.
Employer Obligations (What Your Employer Must Withhold & Remit)
Delaware's Convenience of Employer rule may require withholding Delaware tax even if the Washington employee works 100% remotely. Register from day 1. The COE rule means employers must withhold Delaware tax even for remote Minnesota employees. Unemployment applies to the first $10,500 of wages. Paid Leave employer contribution is up to 0.4% for employers with 25 or more employees.
City & Local Income Taxes (Extra Filings Beyond the State Return)
Wilmington charges a 1.25% wage tax on nonresidents. It is the only Delaware city with this tax.
Other Paycheck Deductions (Disability, Paid Leave, Unemployment)
Up to 0.4% for Paid Leave (contributions began 2025; benefit payments to workers began January 1, 2026).
Remote Work Tax Risk — Convenience of Employer (COE) Rule
Delaware has a full Convenience of Employer rule that affects Washington residents. If your employer is based in Delaware and you work remotely from Washington, Delaware may tax your entire paycheck as if you worked there.
Related guides
More from Washington · Cross-State Work
- Washington → New Mexico
- Washington → Nevada
- Washington → New York
- Washington → Ohio
- Washington → Oklahoma
Moving to Delaware from elsewhere · Cross-State Work
This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.