Estimate your self-employment tax in Middletown for 2026: the 15.3% SE tax, the deductible half, federal income tax, state income tax, and quarterly payments.
Last updated: May 2026 · Data: MIT Living Wage Calculator, C2ER, U.S. Census, BLS, IRS, state and city sources
Middletown self-employed workers pay federal SE tax and federal income tax, plus Delaware state income tax (2.2% to 6.6%). Delaware has no sales tax and is famous as a business-friendly incorporation state. The Court of Chancery specializes in business law, making Delaware the preferred state for corporate formation nationwide.
| Net Profit | SE Tax | Half-SE Deduction | Total Est. Tax | Per Quarter |
|---|---|---|---|---|
| $30,000 | $4,239 | $2,119 | $5,945 | $1,486 |
| $50,000 | $7,065 | $3,532 | $11,962 | $2,991 |
| $75,000 | $10,597 | $5,299 | $20,195 | $5,049 |
| $100,000 | $14,130 | $7,065 | $30,317 | $7,579 |
| $150,000 | $21,194 | $10,597 | $51,092 | $12,773 |
Single filer, standard deduction. Total tax = SE tax + federal income tax + Delaware state tax. Estimates only.
Middletown is one of the fastest-growing communities in Delaware, in the rapidly suburbanizing southern part of New Castle County, with an economy built on distribution and logistics centers, retail, and a large commuter base serving Wilmington and the Philadelphia and Baltimore regions.
| Local Metric | Middletown (2026 estimate) |
|---|---|
| Metro population | 25,000 |
| County / jurisdiction | New Castle County |
| Cost of living index (US avg = 100) | 106 |
| MIT living wage, single adult | $21.00/hour |
| MIT living wage, one earner supporting a family of four | $42.50/hour |
| Applicable minimum wage | $15.00/hour |
| Average rent, 1-bedroom | $1,450/month |
| Average rent, 2-bedroom | $1,750/month |
| Median home price | $380,000 |
| Median household income | $95,000/year |
| Combined sales tax rate | 0% |
| Effective property tax rate | 0.6% of value/year |
Local figures are 2026 estimates compiled from the MIT Living Wage Calculator, the C2ER Cost of Living Index, U.S. Census and Zillow housing data, and city and county sources. Verify current figures before relying on them.
The federal SE tax rate is 15.3% (12.4% Social Security plus 2.9% Medicare), the same in Middletown as everywhere. It applies to 92.35% of net profit; Social Security stops at $176,100 of net earnings.
Delaware taxes self-employment income as ordinary income (2.2% to 6.6%), so Middletown freelancers owe state tax on top of federal.
On $60,000 of net profit in Middletown, estimated total tax (SE plus federal plus state) is about $15,006, or roughly $3,752 per quarter.
Middletown does not levy a local self-employment or income tax. Business owners should still budget for any required local license.
Business expenses that lower net profit (equipment, software, home office, mileage) reduce both SE tax and income tax. The deductible half of SE tax, self-employed health insurance, and retirement contributions reduce income tax.