State income tax rates for 2026

How every state and D.C. taxes wages in 2026, and how much state income tax is withheld from a $50,000 and a $100,000 salary — worked out with each state's official withholding formula, the same one our calculators use.

9 states don't tax wages at all, 14 use one flat rate, and 28 (counting D.C.) use graduated rates that rise with income. The figures below are for a single filer paid every two weeks with a standard W-4, no 401(k) or benefits, and each calculator's default state form choices.

State income tax on wages, 2026

Rates are the ones employers use to withhold tax from pay. In a few states they differ from the rates on the tax return (the state's page says so). Maryland's figure includes Baltimore City's local tax, the calculator's default county; Arizona's uses the 2% default rate employees pick on Form A-4; New York's excludes New York City tax.

States with no income tax on wages

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Your paycheck there has federal income tax, Social Security and Medicare, and in Alaska and Washington also a state payroll premium (below).

Flat-rate states

Arizona, Colorado, Georgia, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Massachusetts, Michigan, North Carolina, Pennsylvania and Utah tax wages at one rate. Deductions, allowances or credits on each state's withholding form still change how much is taken out.

Graduated-rate states

Alabama, Arkansas, California, Connecticut, Delaware, District of Columbia, Hawaii, Kansas, Maine, Maryland, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New Mexico, New York, North Dakota, Ohio, Oklahoma, Oregon, Rhode Island, South Carolina, Vermont, Virginia, West Virginia and Wisconsin tax income in slices, with higher rates on higher slices. Most start from yearly pay, subtract a standard deduction and allowances, apply the rates, and divide by the number of paychecks — open "How the income tax was worked out" under any result on a state's page to see each step.

Of the states that tax wages, the most is withheld on $100,000 in Oregon ($7,150) and the least in North Dakota ($832), in this example — not counting Maryland, whose figure includes a local tax.

Other state payroll taxes employees pay

Some states also take a premium for disability insurance, paid family leave, unemployment or similar programs straight out of pay. On a $50,000 salary:

• Alaska: Alaska unemployment insurance $250 a year
• California: CA SDI (disability and paid family leave) $650 a year
• Colorado: Colorado FAMLI (paid family and medical leave) $220 a year
• Connecticut: CT Paid Leave $250 a year
• Delaware: Delaware Paid Leave $200 a year
• Hawaii: Hawaii TDI (temporary disability insurance) $250 a year
• Maine: Maine Paid Family & Medical Leave $250 a year
• Massachusetts: MA Paid Family & Medical Leave $230 a year
• Minnesota: MN Paid Leave $220 a year
• New Jersey: NJ unemployment & workforce (UI/WF/SWF) $190; NJ disability insurance (TDI) $95; NJ family leave insurance (FLI) $115 a year
• New Mexico: N.M. Workers' Compensation fee $9 a year
• New York: NY disability benefits (SDI) $31; NY Paid Family Leave $216 a year
• Oregon: Oregon statewide transit tax $50; Paid Leave Oregon $300 a year
• Pennsylvania: PA unemployment compensation $35 a year
• Rhode Island: RI Temporary Disability Insurance (TDI/TCI) $550 a year
• Vermont: Vermont Child Care Contribution $55 a year
• Washington: WA Paid Family & Medical Leave $404; WA Cares Fund (long-term care) $290 a year

City, county and school district taxes

Some places add a local income tax on top of the state's. Our calculators for Alabama, Colorado, Delaware, Indiana, Kentucky, Maryland, Michigan, Missouri, New York, Ohio, Oregon and Pennsylvania have a box for your local rate or a list to pick your city or county. Local rates depend on where you live or work, so we don't guess them.

Withheld isn't the same as owed

Withholding is a down payment on the year's tax. When you file your state return, credits, other income and deductions can change what you owe, so you may get a refund or owe a little more. To see a full paycheck with your own W-4 and state form, use your state's paycheck calculator.

Sources

• Alabama Department of Revenue — Withholding Tax Tables and Instructions for Employers and Withholding Agents (revised January 2026) — formula steps 1–6; standard deduction phase-down; $1,500/$3,000 personal exemption; $1,000/$500/$300 per dependent; 2%/4%/5% rates; federal withholding deducted; worked example (M-2, $850 weekly → $29.59); no A-4 → zero exemptions
• Alaska Office of the State Assessor — Alaska tax facts — there is no personal state income tax
• Arizona Department of Revenue — Form A-4, Employee's Arizona Withholding Election (2026) — 0.5%–3.5% choices; extra amount; 0% election; 2.0% if no A-4; gross taxable wages = W-2 box 1
• Arkansas Department of Finance and Administration — Withholding Tax Formula Method (Effective 01/01/2026) — $2,470 standard deduction; $50 midrange below $100,001; rates 0%–3.7% with adjustment amounts; round the annual gross tax; $29 personal credit per AR4EC exemption; worked example ($2,127 monthly, 2 exemptions → $36.50)
• California EDD — 2026 Withholding Schedules, Method B – Exact Calculation Method — Tables 1–28; worked examples A–F
• Colorado Department of Revenue — DR 1098, 2026 Colorado Withholding Worksheet for Employers — 4.40%; allowance $11,000 married filing jointly, $5,500 otherwise, or DR 0004 Line 2; DR 0004 Line 3 added per paycheck
• Connecticut DRS — TPG-211, 2026 Withholding Calculation Rules (Rev. 12/25) — 16 steps; Tables A–E (exemptions, initial tax 2%–6.99%, 2% phase-out add-back, recapture, personal tax credits); unchanged from 2025
• Delaware Division of Revenue — Employer's Guide (Withholding Regulations and Employer's Duties) — annualized formula: standard deduction $3,250 single / $6,500 joint / $3,250 separate; $110 credit per exemption; tax table effective Jan. 1, 2025 (0%–6.6%); example $25,000 single, 1 allowance → $722, $13.88 weekly; no form → single, no allowances; page updated Jan. 9, 2026
• D.C. Code § 47-1806.03 — Tax on residents and estates and trusts; rates — (a)(11), taxable years after Dec. 31, 2021: 4% to $10,000; 6% to $40,000; 6.5% to $60,000; 8.5% to $250,000; 9.25% to $500,000; 9.75% to $1,000,000; 10.75% above
• Florida Department of Revenue — Florida does not tax personal income
• Georgia Department of Revenue — 2026 Employer's Withholding Tax Guide (revised June 2026) — 4.99% from May 11, 2026 (5.19% before); $15,000 / $30,000 standard deductions; $5,000 per allowance; percentage method Table E and worked examples; 401(k) not taxable; no G-4 → single, zero allowances
• Hawaii Department of Taxation — Appendix 2: Income Tax Withholding Tables for Taxable Years Beginning After December 31, 2025 (June 30, 2025) — Part 1 annualized method: $1,144 per allowance, $4,350 extra lump sum allowance, annual Single/Married tables 1.40%–7.90%; worked example $500 weekly, single, 3 allowances → $9.58; Part 2 per-period tables
• Idaho State Tax Commission — Table for Percentage Computation Method of Withholding (EPB00744, 07-23-2026) — 5.3% of wages over $16,100 single / $32,200 married a year; weekly $310 / $619; biweekly $619 / $1,238; semimonthly $671 / $1,342; monthly $1,342 / $2,683; single includes head of household
• Illinois Department of Revenue — Booklet IL-700-T, Illinois Withholding Tax Tables (2026) — 4.95%; $2,925 per Line 1 allowance, $1,000 per Line 2 allowance; worked example
• Indiana Department of Revenue — Departmental Notice #1, Withholding (R46 / 01-26, effective Jan. 1, 2026) — 2.95% state rate; $1,000 / $1,500 / $3,000 exemption constants; county rates; worked example
• Iowa Department of Revenue — Iowa Individual Income Tax Withholding Formula, Effective January 1, 2026 (released November 2025) — T1 = wages − deduction amount; T2 = T1 × 3.80%; T3 = T2 − allowance amount ÷ pay periods; T4 = T3 + additional; deduction amounts $13,000 / $19,500 / $26,000 a year; ten worked examples
• Kansas Department of Revenue — KW-100 Kansas Withholding Tax Guide — percentage formula method; allowance amounts ($9,160 single, $18,320 joint, $2,320 per dependent or head of household) ÷ pay periods; worked example; rounding to whole dollars optional; 401(k)/cafeteria plans follow federal wages
• Kentucky Department of Revenue — 42A003 (TCF)(10-2025), 2026 Kentucky Withholding Tax Formula — 3.5% flat rate; $3,360 standard deduction; four-step formula; monthly and bi-weekly examples
• Louisiana Department of Revenue — R-1306 (1/26) Louisiana Withholding Tables and Formulas, effective January 1, 2026 — 3.09% formula rate; $12,875 / $25,750 standard deductions by L-4 Block A; worked example
• Maine Revenue Services — Withholding Tables for Individual Income Tax, tax year 2026 (rev. December 2025) — percentage method Steps 1–6; $5,300 per allowance; standard deduction $12,450 / $27,750 with phase-out; rate schedules 5.8%, 6.75%, 7.15%; round to the nearest dollar; Examples 1–3; invalid W-4ME: single, no allowances
• Comptroller of Maryland — 2026 Maryland Employer Withholding Guide — percentage method: $3,400 standard deduction, $3,200 per exemption, rate tables ignore rates below 4.75%, no withholding under $5,000 a year, 1 exemption if no MW507, Anne Arundel and Frederick rates
• Massachusetts DOR — Circular M: Income Tax Withholding Tables at 5.0%, effective January 1, 2026 — percentage method; $4,400 / $1,000 exemption factors; $2,000 FICA maximum; $120 head of household; $110 blindness; 9% over $1,107,750; supplemental wage example
• Michigan Department of Treasury — Form 446, 2026 Michigan Income Tax Withholding Guide — 4.25%; $5,900 personal exemption for 2026; fringe benefits follow IRS Publication 15
• Minnesota Department of Revenue — 2026 Minnesota Withholding Tax Instructions and Tables (Computer Formula, page 34) — allowance $5,300; single and married charts 5.35% to 9.85%; divide by payroll periods, may round to the nearest dollar; no W-4MN → single, zero allowances; supplemental 6.25%
• Mississippi Department of Revenue — Computer Payroll Accounting, For Periods In 2026 (flowchart, updated 8-13-25) — STDED M $4,600, B $2,300, H $3,400, S $2,300; TI = AGP − (EX + STDED); TAX = (TI − 10,000) × .04; PWT = TAX ÷ PERIOD; round to whole dollars; add Line 7 additional amount
• Missouri Department of Revenue — 2026 Missouri Withholding Tax Formula — annual method; standard deductions $16,100 / $32,200 / $24,150; rate table 0%–4.7% in $1,348 steps; worked example $35,000 → $707.81, $59.00 a month; 4.7% supplemental
• Montana Department of Revenue — Montana Employer and Information Agent Guide with Montana Withholding Tax Tables (V4, November 2025; for use beginning Jan. 1, 2026) — formula tables by payroll period and MW-4 status (4.7% and 5.65%; annual Single $16,100 / $63,600 / $2,233, Married $32,200 / $127,200 / $4,465, Head of household $24,150 / $95,400 / $3,349; both spouses working = Single figures); round to the nearest dollar; worked examples; supplemental flat 5%; deferred-compensation contributions excluded from federal AGI are exempt
• Nebraska Department of Revenue — 2026 Circular EN, Nebraska Income Tax Withholding (8-429-1998 Rev. 11-2025) — wages paid on or after January 1, 2026; $2,440 allowance; single with no allowances when no W-4N; 1.5% / 50% minimum withholding; 3.5% supplemental option; no worked example, no rounding rule
• Nevada Legislative Counsel Bureau — Residency fact sheet — Nevada Constitution art. 10, § 1: no income tax on the wages or personal income of natural persons
• New Hampshire Department of Revenue Administration — Interest and Dividends Tax — no income tax on W-2 wages; I&D tax repealed for periods after December 31, 2024
• N.J. Division of Taxation — New Jersey Withholding Rate Tables (percentage method, paid on and after October 1, 2020) — Rate A–E annual and per-period tables; 1.5% to 11.8%
• New Mexico Taxation and Revenue Department — FYI-104, New Mexico Withholding Tax, Effective January 1, 2026 (REV. 11/2025) — TRD RealFile public-files copy; federal W-4 used, no allowances; percentage-method Tables 1–8 (single, married, head of household), 1.5%–5.9%; worked example $1,000 weekly married + $20 → $41.80; 5.9% flat supplemental rate
• NYS Department of Taxation and Finance — NYS-50-T-NYS, New York State Withholding Tax Tables and Methods (1/26) — effective January 1, 2026; Table A/B/C deduction and exemption allowances; Method II tables and worked examples; Method III top rates; supplemental rate 11.70%
• North Carolina Department of Revenue — NC-30 Income Tax Withholding Tables and Instructions for Employers (2026) — 4.09% withholding rate; standard deductions; $2,500 per allowance; worked example
• North Dakota Office of State Tax Commissioner — Income Tax Withholding Rates and Instructions, For wages paid in 2026 — relies on the federal Form W-4; Section 1 (W-4 before 2020): allowance $97 weekly, $194 bi-weekly, $210 semi-monthly, $420 monthly, Tables 1–8, worked example $1,800 weekly single 2 allowances → $10; Section 2 (W-4 for 2020 and after, or no W-4 = single): annual percentage method, 1.95% and 2.50%, round to nearest dollar; supplemental wages 1.50%
• Ohio Department of Taxation — Employer Withholding Taxes: Optional Computer Formula (effective August 1, 2026) — $650 per exemption; 1.6% / 2.99% over $26,050 / 3.4% over $100,000; divided by pay periods
• Oklahoma Tax Commission — Packet OW-2, 2026 Oklahoma Income Tax Withholding Tables (Revised 11-2025) — effective January 1, 2026; $1,000 allowance ÷ pay periods; percentage-method tables 1–8 (0%, 2.5%, 3.5%, 4.5%); round to the nearest dollar; worked example
• Oregon Department of Revenue — Oregon Withholding Tax Formulas, 150-206-436 (effective January 1, 2026) — formulas, $2,910/$5,820 standard deduction, $8,750 federal-tax cap and phase-out, $263 per allowance, examples 1–4, 8% rate with no withholding statement
• Pennsylvania Department of Revenue — Employer withholding — flat 3.07% of compensation
• RI Division of Taxation — 2026 Rhode Island Employer's Income Tax Withholding Tables — percentage method: one exemption $1,000 a year ($19.23 weekly), $0 if annual wages exceed $290,800; tables 3.75% / 4.75% / 5.99% for all filing statuses; worked example $2,195 weekly → $87.57; supplemental rate 5.99%; wages subject to federal withholding
• SCDOR — WH-1603F, Formula for Computing SC Withholding Tax, 2026 (Rev. 11/4/25) — $5,000 per allowance; standard deduction 10% of wages up to $7,500, $0 with zero allowances; 0% / 3% − $109.20 / 6% − $656.10; worked example $750 weekly, 3 allowances → $10.58
• South Dakota Department of Revenue — Individual taxes — South Dakota does not impose a state income tax
• Tennessee Department of Revenue — GEN-34 Income Tax Withholding — no state income tax on earned income and no withholding requirements
• Texas Constitution, Article 8, Section 24-a — the legislature may not tax the net incomes of individuals (adopted November 5, 2019)
• Utah State Tax Commission — Publication 14, Withholding Tax Guide (Rev. 4/26, effective June 1, 2026) — 4.45%; base allowances and 1.3% phase-out by pay period; Single column for head of household; worked examples
• Vermont Department of Taxes — GB-1210, 2026 Income Tax Withholding Instructions, Tables, and Charts — percentage method tables (Single, Married) at 3.35%, 6.60%, 7.60%, 8.75%; one allowance = $5,400 a year ($103.85 weekly, $207.69 biweekly, $225.00 semimonthly, $450.00 monthly); worked example; no W-4VT: employer may use the federal W-4
• Virginia Tax — Income Tax Withholding Guide for Employers (Rev. 05/25) — formula: $8,750 standard deduction, $930 per personal/dependent exemption, $800 per age 65+/blind exemption; rate table; worked example; no VA-4 → no exemptions
• Washington Department of Revenue — Income tax — Washington does not currently have an individual income tax
• West Virginia Tax Division — Form WV IT-100.2A, Tables for Percentage Method of Withholding (March 2026) — exemption $2,000 a year ($38.46 weekly, $76.92 bi-weekly, $83.33 semi-monthly, $166.67 monthly); Two Earner/Two or More Jobs and Optional One Earner/One Job tables; rates 2.11%–4.58%
• Wisconsin Department of Revenue — Publication W-166, Withholding Tax Guide (1/26) — alternate (formula) method, p. 26: sliding deduction, $400 per exemption, 3.54%–7.65% schedule, worked examples; no WT-4 → zero exemptions; reciprocity
• State of Wyoming — About Wyoming — Wyoming does not have an individual or corporate income tax