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Delaware Local Taxes

City

Wilmington earned income taxes and monthly or quarterly and annual returns to:

Department of Finance
Earned Income Tax Division
City / County Building
800 French Street
Wilmington, DE 19801
302-576-2400

Employee Rate - 1.25%
401(k) subject to tax

Wilmington business licensing taxes and monthly or quarterly returns to:

Director of License Fees Collections
Wilmington, DE 19801

Employer Rate - $10 per month per employee (in excess of five)