Live in Delaware, work in Pennsylvania
Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Delaware: Department of Finance - Division of Revenue (opens in new tab)
- Pennsylvania: Department of Revenue (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of Delaware, ordinary employee wages and all workdays physically in Pennsylvania. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
State income tax: $5,259 a year
Modeled annual state income tax for living in Delaware and working in Pennsylvania: about $5,259 on $100,000 of wages.
Without wage reciprocity, the work state may tax wages earned there. Your home state generally offers a limited credit for eligible tax paid on the same income. Filing requirements, credit limits and local taxes need a separate check.
Tax guide and official sources: live in Delaware, work in Pennsylvania
Official agency starting points: Delaware tax agency (opens in new tab) · Pennsylvania tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | Pennsylvania work state | Delaware home state |
|---|---|---|
| Tax before the modeled other-state credit | $3,070 | $5,259 |
| Modeled other-state credit subtracted | $0 | $3,070 |
| Tax after that credit | $3,070 | $2,189 |
Total: $3,070 + $2,189 = $5,259 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
The modeled credit is applied in Delaware, the home state. Actual eligibility and credit limits require the state instructions. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To PA | To DE | Modeled total | If you worked in DE |
|---|---|---|---|---|
| $50,000 | $1,535 | $563 | $2,098 | $2,098 |
| $75,000 | $2,303 | $1,307 | $3,609 | $3,609 |
| $100,000 | $3,070 | $2,189 | $5,259 | $5,259 |
| $150,000 | $4,605 | $3,954 | $8,559 | $8,559 |
| $250,000 | $7,675 | $7,484 | $15,159 | $15,159 |
Single filer, all wages earned in Pennsylvania, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Pennsylvania tax. If Delaware's tax is higher, withhold the difference for Delaware too (or make estimated payments) to avoid an underpayment penalty.
- File the Pennsylvania nonresident return first, then claim the credit for taxes paid to another state on your Delaware resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Working from home for a Pennsylvania employer
Pennsylvania has a "convenience of the employer" rule. Full rule: nonresidents working from home for convenience for a PA employer are taxed by PA. Residents of reciprocity states (IN, MD, NJ, OH, VA, WV) are not affected for wages.
Local income taxes
- Pennsylvania: Pennsylvania local Earned Income Tax (Act 32) is generally withheld at the higher of the resident rate or the work-location nonresident rate. Out-of-state employees owe the Pennsylvania worksite municipality's nonresident EIT rate and applicable Local Services Tax; a 0% Pennsylvania resident rate does not exempt their worksite wages. State wage reciprocity does not remove these separate local taxes. Philadelphia uses its separate Wage Tax: from July 1, 2026, 3.735% for residents and 3.425% for nonresidents on taxable work in the city. Check your actual home/work municipality and local credit rules; local taxes are not calculated here.
- Delaware: Wilmington levies a 1.25% earned income tax on residents and on nonresidents working in the city - relevant for PA, NJ, MD commuters.
Frequently asked questions
Do I pay Pennsylvania income tax if I live in Delaware?
Yes. Pennsylvania taxes wages earned there by nonresidents. On $100,000 that's about $3,070.
Do I have to file taxes in both Delaware and Pennsylvania?
Usually yes: a nonresident return in Pennsylvania and a resident return in Delaware, where you claim a credit for the tax paid to Pennsylvania. File the Pennsylvania return first.
Will I be taxed twice?
The modeled state credit reduces overlap on eligible wages; separate local taxes or sourcing differences can still leave additional tax. Delaware credits the tax you pay Pennsylvania, so your total is about $5,259 on $100,000, compared with $5,259 if you also worked in Delaware. Local city or county taxes may still apply.
Related
- Live in Pennsylvania, work in Delaware
- Moving from Delaware to Pennsylvania
- Moving from Pennsylvania to Delaware
- Live in Delaware, work in Maryland
- Live in Delaware, work in New Jersey
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.