State income tax rates, 2026
Each state links to one paycheck page. The badge says whether the state line is employer withholding or a statutory estimate.
Tax year 2026 Tables verified 2026-10-09
| State | Method | Top rate used |
|---|---|---|
| Alabama | Statutory estimate, not the employer wage table | 5% |
| Alaska | No wage income tax | None |
| Arizona | Withholding: the percent on Form A-4, default 2.5% | 2.5% |
| Arkansas | Statutory estimate, not the employer wage table | 3.9% |
| California | Withholding: California EDD Method B | 14.63% |
| Colorado | Statutory estimate, not the employer wage table | 4.4% |
| Connecticut | Statutory estimate, not the employer wage table | 6.99% |
| Delaware | Statutory estimate, not the employer wage table | 6.6% |
| District of Columbia | Statutory estimate, not the employer wage table | 10.75% |
| Florida | No wage income tax | None |
| Georgia | Statutory estimate, not the employer wage table | 5.19% |
| Hawaii | Statutory estimate, not the employer wage table | 11% |
| Idaho | Statutory estimate, not the employer wage table | 5.3% |
| Illinois | Withholding: 4.95% after the exemption allowance | 4.95% |
| Indiana | Statutory estimate, not the employer wage table | 2.95% |
| Iowa | Statutory estimate, not the employer wage table | 3.8% |
| Kansas | Statutory estimate, not the employer wage table | 5.58% |
| Kentucky | Statutory estimate, not the employer wage table | 3.5% |
| Louisiana | Statutory estimate, not the employer wage table | 3% |
| Maine | Statutory estimate, not the employer wage table | 7.15% |
| Maryland | Statutory estimate, not the employer wage table | 6.5% |
| Massachusetts | Statutory estimate, not the employer wage table | 9% |
| Michigan | Statutory estimate, not the employer wage table | 4.25% |
| Minnesota | Statutory estimate, not the employer wage table | 9.85% |
| Mississippi | Statutory estimate, not the employer wage table | 4% |
| Missouri | Statutory estimate, not the employer wage table | 4.7% |
| Montana | Statutory estimate, not the employer wage table | 5.65% |
| Nebraska | Statutory estimate, not the employer wage table | 4.55% |
| Nevada | No wage income tax | None |
| New Hampshire | No wage income tax | None |
| New Jersey | Statutory estimate, not the employer wage table | 10.75% |
| New Mexico | Statutory estimate, not the employer wage table | 5.9% |
| New York | Statutory estimate, not the employer wage table | 10.9% |
| North Carolina | Statutory estimate, not the employer wage table | 3.99% |
| North Dakota | Statutory estimate, not the employer wage table | 2.5% |
| Ohio | Statutory estimate, not the employer wage table | 2.75% |
| Oklahoma | Statutory estimate, not the employer wage table | 4.5% |
| Oregon | Statutory estimate, not the employer wage table | 9.9% |
| Pennsylvania | Withholding: 3.07% of compensation | 3.07% |
| Rhode Island | Statutory estimate, not the employer wage table | 5.99% |
| South Carolina | Statutory estimate, not the employer wage table | 6% |
| South Dakota | No wage income tax | None |
| Tennessee | No wage income tax | None |
| Texas | No wage income tax | None |
| Utah | Statutory estimate: 4.5% minus a taxpayer credit | 4.5% |
| Vermont | Statutory estimate, not the employer wage table | 8.75% |
| Virginia | Statutory estimate, not the employer wage table | 5.75% |
| Washington | No wage income tax | None |
| West Virginia | Statutory estimate, not the employer wage table | 4.82% |
| Wisconsin | Statutory estimate, not the employer wage table | 7.65% |
| Wyoming | No wage income tax | None |
Questions
Why are some states called estimates?
The statutory brackets are not always the wage table an employer uses. Those pages say so in the result.
Which states have no wage tax?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming.
Where do the brackets come from?
The Tax Foundation’s January 1, 2026 table, except where a state page cites an employer guide instead.