PAYROLL TAX RATES
State income tax withholding rates
The rates each state withholds from wages, how it taxes bonuses and other supplemental pay, which neighbors it has reciprocity with, and whether cities or counties add their own tax.
Income tax withholding by state
| State | Withholding rates | Supplemental wages | Reciprocity | Local tax |
|---|---|---|---|---|
| Alabama | 2% to 5% | 5% optional flat rate | None | Yes |
| Alaska | No income tax | None | None | No |
| Arizona | 2.5% flat | Same as regular wages | California residents working here, Indiana residents working here, Oregon residents working here, Virginia residents working here | No |
| Arkansas | 2% to 3.7% | 3.7% flat rate | None | No |
| California | 1.1% to 14.63% | 6.6% optional flat rate10.23%: Bonuses and stock options | None | No |
| Colorado | 4.4% flat | Same as regular wages | None | No |
| Connecticut | 2% to 6.99% | Aggregate method only | None | No |
| Delaware | 2.2% to 6.6% | Aggregate method only | None | Yes |
| District of Columbia | 4% to 10.75% | Aggregate method only | None | No |
| Florida | No income tax | None | None | No |
| Georgia | 4.99% flat | 4.99% flat rate | None | No |
| Hawaii | 1.4% to 7.9% | Aggregate method only | None | No |
| Idaho | 5.3% over $16,100 | 5.3% optional flat rate | None | Not confirmed |
| Illinois | 4.95% flat | Same as regular wages | Iowa, Kentucky, Michigan, Wisconsin | No |
| Indiana | 2.95% flat2.9% flat from January 1, 2027 | Same as regular wages | Kentucky, Michigan, Ohio, Pennsylvania, Wisconsin | Yes |
| Iowa | 3.8% flat | 3.8% optional flat rate | Illinois | No |
| Kansas | 5.2% to 5.58% | 5% optional flat rate | None | No |
| Kentucky | 3.5% flat | Aggregate method only | Illinois, Indiana, Michigan, Ohio, Virginia, West Virginia, Wisconsin | Yes |
| Louisiana | 3.09% flat | Same as regular wages | None | No |
| Maine | 5.8% to 9.15% | 5% optional flat rate | None | Not confirmed |
| Maryland | 4.75% to 6.5% | 6.5% flat rate | District of Columbia, Pennsylvania, Virginia, West Virginia | Yes |
| Massachusetts | 5% to 9% | 5% flat rate9%: The part of a supplemental payment by which annualized regular wages plus year-to-date supplemental wages exceed $1,107,750 | None | No |
| Michigan | 4.25% flat | Same as regular wages | Illinois, Indiana, Kentucky, Minnesota, Ohio, Wisconsin | Yes |
| Minnesota | 5.35% to 9.85% | 6.25% optional flat rate | Michigan, North Dakota | No |
| Mississippi | 4% over $10,0003.75% over $10,000 from January 1, 2027 | Aggregate method only | None | No |
| Missouri | 0% to 4.7% | 4.7% optional flat rate | None | Yes |
| Montana | 4.7% to 5.65% | 5% optional flat rate | North Dakota | No |
| Nebraska | 2.26% to 4.6%2.26% to 4.03% from January 1, 2027 | 3.5% optional flat rate | None | No |
| Nevada | No income tax | None | None | No |
| New Hampshire | No income tax | None | None | Not confirmed |
| New Jersey | 1.5% to 11.8% | Same as regular wages | Pennsylvania | No |
| New Mexico | 1.5% to 5.9% | 5.9% optional flat rate | None | No |
| New York | 3.9% to 11.7% | 11.7% optional flat rate | None | Yes |
| North Carolina | 3.99% flat | 4.09% optional flat rate | None | No |
| North Dakota | 1.95% to 2.5% | 1.5% optional flat rate | Minnesota, Montana | No |
| Ohio | 1.6% to 3.4% | 2.75% flat rate | Indiana, Kentucky, Michigan, Pennsylvania, West Virginia | Yes |
| Oklahoma | 2.5% to 4.5% | 4.5% optional flat rate | None | Not confirmed |
| Oregon | 4.75% to 9.9% | 8% optional flat rate | None | Yes |
| Pennsylvania | 3.07% flat | Same as regular wages | Indiana, Maryland, New Jersey, Ohio, Virginia, West Virginia | Yes |
| Rhode Island | 3.75% to 5.99% | 5.99% optional flat rate | None | No |
| South Carolina | 0% to 6% | Not confirmed | None | No |
| South Dakota | No income tax | None | None | Not confirmed |
| Tennessee | No income tax | None | None | No |
| Texas | No income tax | None | None | No |
| Utah | 4.45% flat | Aggregate method only | None | No |
| Vermont | 3.35% to 8.75% | Same as regular wages | None | No |
| Virginia | 2% to 5.75% | 5.75% optional flat rate | District of Columbia, Kentucky, Maryland, Pennsylvania, West Virginia | No |
| Washington | No income tax | None | None | No |
| West Virginia | 2.11% to 4.58% | Aggregate method only | Kentucky, Maryland, Ohio, Pennsylvania, Virginia | No |
| Wisconsin | 3.54% to 7.65% | Optional flat rate, by income | Illinois, Indiana, Kentucky, Michigan | No |
| Wyoming | No income tax | None | None | No |
Checked on October 5, 2026. Not confirmed: no official source settled the figure on the check date, so none is shown.
Common questions
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. No state income tax is withheld for work done there; an employee who lives in, or works for an employer based in, a state with income tax may still owe that state's.
An agreement between states that lets an employee who lives in one and works in the other have only the home state's tax withheld, once the employee gives the employer the work state's nonresidency certificate. It covers income tax only, never unemployment tax.
WORKLIO HCM
Payroll taxes calculated, deposited and filed in every state
Worklio HCM calculates, deposits and files payroll taxes in every state and locality, city, county and school district taxes included, and rates and rules update without you noticing. We help open state accounts when you hire somewhere new. Payroll and HCM for companies with 50 to 50,000+ employees.
Sources
The agency page or document behind each figure, as checked.
- Alabama: Alabama Department of Revenue, Withholding Tax Tables and Instructions for Employers, revised January 2026 (PDF) (opens in a new tab)
- Alaska: Alaska Department of Revenue, Tax Division, Withholding Tax (opens in a new tab); Alaska Department of Revenue, Tax Division, Personal Income Tax (opens in a new tab); Alaska DCCED, Office of the State Assessor, Alaska Taxable 2024 (January 2025), Part 2, Municipal Tax Types, Rates and Revenues (opens in a new tab)
- Arizona: Arizona Department of Revenue, Withholding Tax (opens in a new tab); Arizona Department of Revenue, Withholding Highlights (opens in a new tab); Arizona Department of Revenue, 2026 Form WEC Employee Withholding Exemption Certificate instructions (PDF) (opens in a new tab); Arizona Revised Statutes §43-201, Preemption by state of income taxation (opens in a new tab)
- Arkansas: Arkansas DFA, Withholding Tax Employer's Instructions, effective 01/01/2026, revised 4/27/26 (PDF) (opens in a new tab); Arkansas DFA, Withholding Tax Formula Method, effective 01/01/2026 (PDF) (opens in a new tab); Arkansas DFA, Taxes (opens in a new tab)
- California: EDD, Payroll Taxes Resources (opens in a new tab); EDD, California Withholding Schedules for 2026, Method B (PDF) (opens in a new tab); EDD, California Employer's Guide 2026 (DE 44) (PDF) (opens in a new tab)
- Colorado: Colorado DOR, Colorado Wage Withholding Tax Guide (opens in a new tab); Colorado DOR, DR 1098 (10/21/25): 2026 Colorado Withholding Worksheet for Employers (PDF) (opens in a new tab); City and County of Denver, Treasury: Business Tax Information (opens in a new tab)
- Connecticut: DRS, IP 2026(1), Connecticut Employer's Tax Guide, Circular CT (PDF) (opens in a new tab); DRS, 2026 Withholding Tax Information (opens in a new tab); CT General Assembly, Office of Legislative Research, Local Income and Sales Taxes, 2019-R-0132 (PDF) (opens in a new tab)
- Delaware: Delaware Division of Revenue, Withholding Tax FAQs (opens in a new tab); Delaware Division of Revenue, Employer's Guide: Tax Computation Table effective January 1, 2025 (opens in a new tab); City of Wilmington, Department of Finance, Earned Income Tax Regulations (revised May 25, 2023), §§ 201, 401, 404; 22 Del. C. §§ 901-902 (opens in a new tab)
- District of Columbia: OTR, Withholding Tax Forms (2026 FR-900Q, FR-900A) (opens in a new tab); OTR, DC Individual and Fiduciary Income Tax Rates (tax years beginning after 12/31/2021) (opens in a new tab); 9 DCMR §139, Supplemental Wage Payments (DC Municipal Regulations) (opens in a new tab); D.C. Code §1-206.02(a)(5) (Home Rule Act: no tax on nonresidents' personal income) (opens in a new tab)
- Florida: Florida Constitution, Art. VII, Sec. 5, Estate, inheritance and income taxes (opens in a new tab)
- Georgia: Georgia DOR, 2026 Employer's Tax Guide (updated September 2026) (PDF) (opens in a new tab); O.C.G.A. 48-7-140, Prohibition of local income taxes (Official Code of Georgia Annotated, Georgia General Assembly public access) (opens in a new tab)
- Hawaii: Hawaii DOTAX, Booklet A Employer's Tax Guide (Rev. 2025), withholding from January 1, 2026 (PDF) (opens in a new tab); Constitution of the State of Hawaii, Article VIII, Section 3 (Legislative Reference Bureau) (opens in a new tab)
- Idaho: Idaho State Tax Commission, Computing Withholding (opens in a new tab); Idaho State Tax Commission, EPB00744 Table for Percentage Computation Method of Withholding (rev. 07-23-2026) (opens in a new tab); Idaho State Tax Commission, Income You Must Withhold On (opens in a new tab)
- Illinois: IDOR, Publication 130 (February 2026) (PDF) (opens in a new tab); IDOR, 2026 Booklet IL-700-T, Illinois Withholding Tax Tables (PDF) (opens in a new tab); IDOR, Form IL-W-5-NR, Employee's Statement of Nonresidence in Illinois (PDF); Publication 130 (February 2026) (opens in a new tab); Illinois Constitution of 1970, Article VII, Section 6(e) (opens in a new tab)
- Indiana: Indiana DOR, Departmental Notice #1, effective Oct. 1, 2026 (PDF) (opens in a new tab); Indiana Code 6-3-2-1(b)(8) (2026) (opens in a new tab); Indiana DOR, Income Tax Information Bulletin #28 (December 2024, PDF) (opens in a new tab)
- Iowa: Iowa Department of Revenue, Iowa Withholding Tax Information (opens in a new tab); Iowa Department of Revenue, Iowa Withholding Formula, effective January 1, 2026 (PDF) (opens in a new tab); Iowa Department of Revenue, Iowa-Illinois Reciprocal Agreement (opens in a new tab); Iowa Department of Revenue, Iowa Tax/Fee Descriptions and Rates (opens in a new tab)
- Kansas: K.S.A. 79-3296, Employer's requirement to withhold (opens in a new tab); KDOR, Withholding Tax Guide KW-100 (Rev. 10-24), for wages paid on or after July 1, 2024 (PDF), Tables for Percentage Method of Kansas Withholding, p. 19 (opens in a new tab); K.S.A. 12-140, Cities prohibited from levying taxes on income (opens in a new tab)
- Kentucky: Kentucky Department of Revenue, Withholding Kentucky Income Tax: Instructions for Employers, 42A003, revised March 2026 (PDF) (opens in a new tab); Kentucky Department of Revenue, 2026 Kentucky Withholding Tax Formula, 42A003(TCF)(10-2025) (PDF) (opens in a new tab); Kentucky Department of Revenue, Form K-4 Kentucky's Withholding Certificate 2026, 42A804(12-2025) (PDF) (opens in a new tab); Louisville Metro Revenue Commission, Frequently Asked Questions (opens in a new tab)
- Louisiana: Louisiana Department of Revenue, Withholding (updated June 30, 2026) (opens in a new tab); Louisiana Department of Revenue, R-1306 (1/26) Louisiana Withholding Tables and Formulas, effective on or after January 1, 2026 (PDF) (opens in a new tab); Louisiana Administrative Code, Title 61, Part I (July 2025), §1501 Income Tax Withholding Tables (PDF) (opens in a new tab); Louisiana State Senate, Constitution of 1974, Article VII (Revenue and Finance), §4(C) (opens in a new tab)
- Maine: Maine Revenue Services, 2026 Withholding Tables for Individual Income Tax (revised August 2026, PDF) (opens in a new tab)
- Maryland: Comptroller of Maryland, Maryland Employer Withholding Guide, effective January 2026 (revised December 2025, PDF) (opens in a new tab); Comptroller of Maryland, Form MW507, Employee's Maryland Withholding Exemption Certificate (2026, PDF) (opens in a new tab)
- Massachusetts: DOR, Circular M: Income Tax Withholding Tables at 5.0% Effective January 1, 2026 (Rev. 12/25, PDF) (opens in a new tab); DOR, Directive 91-4: Multiple State Withholding Requirements (opens in a new tab); Constitution of the Commonwealth, Amendments Art. 89 (Home Rule), s. 7 (opens in a new tab)
- Michigan: Michigan Treasury, Form 446, 2026 Michigan Income Tax Withholding Guide (Rev. 02-26, PDF) (opens in a new tab); Michigan Treasury, Withholding Tax Information by Calendar Year (opens in a new tab); Michigan Treasury, Which cities impose an income tax? (opens in a new tab)
- Minnesota: Minnesota Department of Revenue, 2026 Minnesota Income Tax Withholding Instruction Booklet and Tax Tables (PDF) (opens in a new tab)
- Mississippi: Mississippi DOR, Pub. 89-700, Withholding Income Tax Tables and Employer Instructions (Rev. 07/25; file revised 1/13/2026) (PDF) (opens in a new tab); Mississippi Department of Revenue, Individual Income Tax Rates (opens in a new tab); Mississippi Legislature, 2024 House Bill 340 (as introduced), Sections 2 and 3 setting out Miss. Code §19-3-40 and §21-17-5 (PDF) (opens in a new tab)
- Missouri: Missouri DOR, 2026 Missouri Withholding Tax Formula (PDF) (opens in a new tab); Missouri DOR, Employer's Tax Guide, Form 4282 (December 2025, revised 03-2026, PDF) (opens in a new tab); City of Kansas City, Missouri, Earnings Tax (E-Tax) (opens in a new tab)
- Montana: Montana Department of Revenue, Montana Employer and Information Agent Guide with Withholding Tax Tables, 2026 (PDF) (opens in a new tab); Montana Department of Revenue, North Dakota Reciprocity Agreement (opens in a new tab); Montana Code Annotated 2025, §7-1-112(1) (opens in a new tab)
- Nebraska: Nebraska DOR, 2026 Nebraska Circular EN, 8-429-1998 Rev. 11-2025 (PDF) (opens in a new tab); Nebraska DOR, 2027 Nebraska Circular EN, 8-429-1998 Rev. 8-2026 (PDF) (opens in a new tab); Nebraska DOR, Income Tax Withholding FAQs (opens in a new tab)
- Nevada: Nevada Constitution, Art. 10, Sec. 1(9) (opens in a new tab)
- New Hampshire: NH Department of Revenue Administration, Interest & Dividends Tax (opens in a new tab); NH Department of Revenue Administration, Taxes at a Glance (opens in a new tab)
- New Jersey: NJ Division of Taxation, NJ-WT New Jersey Income Tax Withholding Instructions (September 2025) (PDF) (opens in a new tab); NJ Division of Taxation, Tables for Percentage Method of Withholding (wages paid on and after Oct. 1, 2020) (PDF) (opens in a new tab)
- New Mexico: NM Taxation and Revenue Department, FYI-104 New Mexico Withholding Tax, effective January 1, 2026 (rev. 11/2025, PDF) (opens in a new tab); NMSA 1978 Chapter 3, Municipalities (NMOneSource, unannotated, compiled July 2026, PDF) (opens in a new tab)
- New York: NYS DTF, Withholding tax (opens in a new tab); NYS DTF, NYS-50-T-NYS (1/26), New York State Withholding Tax Tables and Methods, effective Jan. 1, 2026 (PDF) (opens in a new tab); NYS DTF and DOL, Publication NYS-50 (12/25), Employer's Guide to Unemployment Insurance, Wage Reporting, and Withholding Tax (opens in a new tab)
- North Carolina: NCDOR, NC-30 2026 Income Tax Withholding Tables and Instructions for Employers (PDF) (opens in a new tab); NC General Statutes, G.S. 160A-206 (cities) and G.S. 153A-146 (counties), General power to impose taxes (opens in a new tab)
- North Dakota: North Dakota Office of State Tax Commissioner, Income Tax Withholding (opens in a new tab); ND Office of State Tax Commissioner, Income Tax Withholding Rates & Instructions for wages paid in 2026 (PDF) (opens in a new tab); N.D.C.C. §40-05.1-06 (home rule city powers) and §11-09.1-05 (home rule county powers) (opens in a new tab)
- Ohio: Ohio Department of Taxation, Form IT 4, Employee's Withholding Exemption Certificate (Rev. 01/24, PDF) (opens in a new tab); Ohio Department of Taxation, Employer Withholding Taxes: Percentage Method (effective Aug. 1, 2026, PDF) (opens in a new tab); Ohio Adm.Code 5703-7-10, Withholding on supplemental compensation (effective Jan. 1, 2026) (opens in a new tab); Ohio Department of Taxation, 2026 Ohio Employer School District Withholding Tax Filing Guidelines (PDF) (opens in a new tab)
- Oklahoma: Oklahoma Tax Commission, 2026 Oklahoma Income Tax Withholding Tables, Packet OW-2, revised 11-2025 (PDF) (opens in a new tab); Oklahoma Tax Commission rule, Okla. Admin. Code 710:90-1-6, Supplemental wages (text via Cornell LII) (opens in a new tab); Oklahoma Legislature, Oklahoma Statutes Title 68, §2385.1 to §2385.6 (RTF) (opens in a new tab)
- Oregon: Oregon DOR, Oregon Withholding Tax Formulas, effective January 1, 2026 (150-206-436, Rev. 12-31-25, PDF) (opens in a new tab); Oregon DOR, 2026 Combined Payroll Tax Report Instruction Booklet (150-211-155-2, PDF) (opens in a new tab); City of Portland Revenue Division, Personal Income Tax Filing and Payment Information (Metro SHS and Multnomah County PFA) (opens in a new tab)
- Pennsylvania: PA Department of Revenue, Employer Withholding (opens in a new tab); PA Department of Revenue, Personal Income Tax Rates (opens in a new tab); PA Department of Revenue, REV-415 Employer Withholding Information Guide (01-23, PDF) (opens in a new tab); PA Department of Revenue, PA Personal Income Tax Guide: Gross Compensation (opens in a new tab); PA DCED, Act 32: Local Income Tax Information (opens in a new tab)
- Rhode Island: RI Division of Taxation, 2026 Rhode Island Employer's Income Tax Withholding Tables (PDF) (opens in a new tab); R.I. Constitution, Article XIII (Home Rule for Cities and Towns), Section 5 (Justia) (opens in a new tab)
- South Carolina: SCDOR, Withholding Tax (opens in a new tab); SCDOR, WH-1603F Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25) (PDF) (opens in a new tab); SCDOR, Withholding FAQs & Refund Procedures (opens in a new tab); S.C. Code Title 6, Chapter 1, §6-1-310 (Local Government Fiscal Authority Act) (opens in a new tab)
- South Dakota: South Dakota Department of Revenue, Individual Taxes (opens in a new tab)
- Tennessee: Tennessee Department of Revenue, GEN-34 Income Tax Withholding (opens in a new tab)
- Texas: Texas Constitution, Art. VIII, Sec. 24-a, Individual Income Tax Prohibited (opens in a new tab); Texas Comptroller of Public Accounts, A Field Guide to the Taxes of Texas (December 2025, PDF) (opens in a new tab)
- Utah: Utah State Tax Commission, Publication 14, Withholding Tax Guide (Rev. 04/26) (opens in a new tab); Utah State Tax Commission, Publication 14, Withholding Tax Guide (Rev. 4/26, PDF), Utah Withholding Schedules (opens in a new tab); Utah Administrative Code R865-9I-14, Requirement of Withholding (Tax Commission, effective 2026-01-01) (opens in a new tab); Utah Constitution Article XIII, Section 5, Use and amount of taxes and expenditures (opens in a new tab)
- Vermont: Vermont Department of Taxes, GB-1210-2026, 2026 Income Tax Withholding Instructions, Tables, and Charts (PDF) (opens in a new tab); Vermont Department of Taxes, Withholding Tax FAQs (opens in a new tab); Vermont Department of Taxes, Local Option Tax (opens in a new tab)
- Virginia: Virginia Tax, Withholding Tax (opens in a new tab); Virginia Tax, Withholding Tables for Wages Paid after July 1, 2025 (PDF) (opens in a new tab); Virginia Tax, Income Tax Withholding Guide for Employers (Rev. 05/25, PDF) (opens in a new tab); Virginia Tax, Form VA-4, Employee's Virginia Income Tax Withholding Exemption Certificate (Rev. 04/26, PDF) (opens in a new tab); Code of Virginia 58.1-300, Incomes not subject to local taxation (opens in a new tab)
- Washington: WA DOR, Income tax (opens in a new tab); RCW 36.65.030 (opens in a new tab)
- West Virginia: West Virginia Tax Division, Withholding Help and General Information (opens in a new tab); West Virginia Tax Division, Form WV IT-100.2A, Tables for Percentage Method of Withholding (March 2026, PDF) (opens in a new tab); West Virginia Tax Division, WV IT-104 Employee's Withholding Exemption Certificate and WV/IT-104NR Certificate of Nonresidence (Rev. 03/2023, PDF) (opens in a new tab); W. Va. Code Chapter 8, Article 13, Taxation and Finance (municipalities), table of sections (code.wvlegislature.gov, Internet Archive copy of 2025-11-13) (opens in a new tab)
- Wisconsin: Wisconsin DOR, Publication W-166, Withholding Tax Guide (1/26, PDF) (opens in a new tab); Wisconsin DOR, Form W-220, Nonresident Employee's Withholding Reciprocity Declaration (R. 7-22, PDF) (opens in a new tab)
- Wyoming: Wyoming Business Council, Business Resources (opens in a new tab); Wyoming Department of Revenue, Our Mission (opens in a new tab)
General information, not legal or tax advice. Rules change; confirm current requirements with the relevant agency or your advisor. You remain responsible for your employment taxes.