No. A Delaware resident pays tax on income earned while living in Delaware.
Delaware law provides that compensation income is sourced to Delaware if it is “for personal services … a. rendered in this State, or b. attributable to employment in this State and not required to be performed elsewhere.” 30 Del. C. § 1124(b).
SUBJECT: TREATMENT OF WAGES FROM REMOTE WORK IN 2020
A part-year resident can file as a nonresident, meaning only income earned in Delaware is taxed. If you file part-year as a resident, DE will compute your base tax as if all your income were earned in DE and you'll pay tax on the DE percentage of base tax, which would be a higher rate. The tax is higher on 10% of $100k for example than the tax on $10k.
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