Every state that taxes wages publishes its own withholding table, on its own schedule, in its own format — and in 2026 several published theirs after the tax year had already started. This page is that table, state by state: the document the agency actually publishes for 2026, the date we last read it, and the sentence we read it for.
No agency publishes this across state lines. Each one publishes its own.
The 2026 withholding table each state actually publishes
One row per state: the document its revenue agency publishes for 2026 withholding, the date we last read that document, and the sentence we read it for. 46 states are on file, 42 of them with a primary agency document; the readings run from 2026-08-05 to 2026-08-12. No agency publishes this across state lines — each one publishes its own.
| State | Document published for 2026 | Last read | What it says |
|---|---|---|---|
| Alabama | Alabama Withholding Tax Tables and Instructions for Employers (revised | 2026-08-07 | Withholding formula: annualize wages, then deduct the sliding standard deduction, the employee's annual FEDERAL withholding, the personal exemption ($1,500 single or married filing separately, $3,000 married or head of family) and dependent |
| Alaska | Alaska Department of Labor, Employment Security Tax FAQ (rate table re | 2026-08-07 | Employee unemployment insurance contribution 2026: 0.50% of wages up to a taxable wage base of $54,200, i.e. $271.00 maximum for the year. Alaska is one of the few states where the EMPLOYEE contributes to unemployment insurance, and the amo |
| Arizona | Arizona Form A-4 (2026), ADOR 10121 (25), page 1, box 1; and Employer' | 2026-08-12 | An employee with no Form A-4 on file is withheld at 2.0% of gross taxable wages: "If you do not give this form to your employer the department requires your employer to withhold 2.0% of your gross taxable wages." The employer instructions m |
| Arkansas | AR DFA, Withholding Tax Formula Method, effective 01/01/2026 (PDF read | 2026-08-09 | Withholding Tax Formula Method, "Effective 01/01/2026": annualise the pay, subtract a $2,470 standard deduction, and if net taxable income is below $100,001 look the income up at the $50 midrange of its $100 band. Tax is computed as a perce |
| California | EDD Contribution Rates and Benefit Amounts + EDD Rates and Withholding | 2026-08-06 | SDI 2026: employee rate 1.3% (up from 1.2% in 2025), NO wage ceiling (SB 951 eliminated the taxable wage ceiling on 1/1/2024). |
| Colorado | CO DR 1098 2026 (PDF read in full) | 2026-08-07 | Flat 4.40% for 2026 on Colorado taxable income (base = federal taxable income). DR 1098 (rev. 10/21/25) confirms 4.40% withholding for 2026. |
| Connecticut | CT DRS, TPG-211, 2026 Withholding Calculation Rules (Rev. 12/25), 6 p. | 2026-08-09 | 2026 withholding is computed by a sixteen-step rule over five coupled tables, each keyed by the CT-W4 withholding code (A, B, C, D or F) and ANNUALIZED salary: Table A personal exemption (up to $12,000 code A, $19,000 code B, $24,000 code C |
| District of Columbia | 2026 D-40ES booklet (rev. 03/2026) | 2026-08-05 | 2026 standard deduction conforms to federal: $16,100 single/MFS, $24,150 HOH, $32,200 MFJ/RDP joint; +$1,650 aged/blind ($2,050 unmarried). Personal exemption $0 (the $1,675 figure on secondary sites is pre-2018 and wrong). |
| Florida | Florida Department of Revenue | 2026-08-06 | 'The State of Florida does not have a personal income tax.' - state source. |
| Georgia | GA DOR 2026 Employer's Withholding Tax Guide (rev. June 2026, PDF read | 2026-08-05 | Flat 4.99% for TY2026 (HB 463 signed 2026-05-11, retroactive to Jan 1; cut from 5.19%). Standard deductions raised to $30,000 MFJ / $15,000 single-HOH-MFS; dependent deduction $5,000. Employers could only start withholding at 4.99% from 202 |
| Hawaii | Hawaii Revised Statutes 235-51, schedule introduced by "In the case of | 2026-08-12 | Twelve brackets for tax year 2026, rates 1.40%, 3.20%, 5.50%, 6.40%, 6.80%, 7.20%, 7.60%, 7.90%, 8.25%, 9.00%, 10.00% and 11.00%. Single and married filing separately: thresholds 9,600, 14,400, 19,200, 24,000, 36,000, 48,000, 125,000, 175,0 |
| Illinois | 2026 Booklet IL-700-T | 2026-08-05 | 2026 flat rate 4.95% ('Effective January 1, 2026, Tax rate 4.95%' — cover of 2026 Booklet IL-700-T, rev. R-12/25, read directly) |
| Indiana | IN DOR Departmental Notice #1, effective 2026-01-01 (R46/01-26, PDF re | 2026-08-12 | State rate 2.95% for 2026 ('For 2026, the state adjusted gross income tax rate for individuals is 2.95%'). Exemptions: $1,000 personal (WH-4 line 5), $1,500 per dependent (line 6), $1,500 first-time additional dependent, $3,000 adopted chil |
| Iowa | Iowa Individual Income Tax Withholding Formula, effective January 1, 2 | 2026-08-08 | Iowa withholding formula "Effective January 1, 2026", released November 2025: flat rate 3.80% (T2 = T1 x 3.80%). Annual deduction amounts $13,000 (single / "Other" / married-joint where the spouse also has earned income), $19,500 (head of h |
| Kentucky | Kentucky 42A003 (TCF)(10-2025), 2026 Kentucky Withholding Tax Formula | 2026-08-07 | 2026 flat income tax rate 3.5% and Kentucky standard deduction $3,360, read from the official withholding formula: '2026 Kentucky Standard Deduction: $3,360 / 2026 Kentucky Tax Rate: 3.5% of taxable income'. The department adjusts the stand |
| Louisiana | LA R-1306 (1/26), Louisiana Withholding Tables and Formulas (PDF read | 2026-08-12 | 2026 withholding: standard deduction $12,875 (single / married-separate) and $25,750 (married-joint, qualifying surviving spouse, head of household); computer formula W = (S - deduction/N) x 3.09%. The document is headed "Effective on or af |
| Maine | Maine Revenue Services, Withholding Tables for Individual Income Tax 2 | 2026-08-09 | 2026 withholding uses its own deduction amounts, deliberately different from the return's: $12,450 single and $27,750 married, phased out over the same thresholds. One withholding allowance is $5,300. Backup withholding is a flat 5%. The bo |
| Maryland | Comptroller of Maryland, Central Payroll Bureau memo 2026-02-04 | 2026-08-12 | 2026 state brackets 2.00%-6.50% (incl. new 6.25%/6.50% top brackets) and all 2026 county/local rates (2.25%-3.30%) |
| Massachusetts | MA Circular M 2026 (values cross-read via US NFC bulletin help.nfc.usd | 2026-08-07 | 5.00% flat + 4% surtax on taxable income over $1,107,750 (2026 indexed threshold) = 9% marginal above. Circular M 2026 withholding: 5%/9% split at the same threshold; exemption math $4,400 (1 exemption) or $1,000xN+$3,400 (N>1); FICA/retire |
| Michigan | 2026 Withholding Guide (Form 446, rev. 02-26) | 2026-08-05 | 2026 personal/dependency exemption for withholding: $5,900 per exemption; no standard deduction. The cover of the guide prints "Withholding Rate: 4.25% Personal Exemption Amount: $5,900". |
| Minnesota | MN DEED official PDF (read in full) | 2026-08-05 | MN Paid Leave LAUNCHED 2026-01-01: total premium 0.88% (0.27 family + 0.61 medical), employee share max 0.44%, wage cap $185,000 (SS limit rounded to nearest $1,000). Small employers (<=30): total 0.66% but employee still max 0.44%. |
| Mississippi | MS Pub 89-700-25-1 (Rev. 07/25), Withholding Income Tax Tables and Emp | 2026-08-08 | Income Tax Rates, Taxable Income (Tax Year 2026): first $10,000 at 0%, remaining balance (excess of $10,000) at 4.0%. Exemptions and Deductions Schedule: single exemption $6,000 with a $2,300 standard deduction; head-of-family $9,500 ($8,00 |
| Missouri | MO DOR 2026 Withholding Formula (dor.mo.gov geo-blocks; figures cross- | 2026-08-12 | 2026 formula: 0% to $1,348, then 2.0/2.5/3.0/3.5/4.0/4.5% in $1,348 steps, top 4.70% over $9,436 (NOT 4.95% - that circulating figure is outdated). Standard deduction = federal amounts: $16,100 single/MFS, $32,200 married-spouse-not-working |
| Montana | Montana Employer and Information Agent Guide with Montana Withholding | 2026-08-12 | "Lower Individual Income Tax Rates in 2026 and 2027. House Bill 337, passed in 2025, lowered the top marginal tax rate and increased the income brackets for tax year 2026." The withholding calculation "will rely on the federal standard dedu |
| Nebraska | NE DOR, Circular EN 2026 percentage method tables (PDF read, 16 schedu | 2026-08-09 | Circular EN percentage method tables, for wages paid on or after January 1, 2026: two schedules (SINGLE including head of household, MARRIED including surviving spouse) across eight payroll periods, six brackets each, rates 2.26%, 3.22%, 4. |
| Nevada | Nevada Constitution art. 10 sec. 1(9) (canonical URL) our reading, not a quotable agency sentence | 2026-08-07 | No individual income tax - constitutionally barred: Nevada Constitution art. 10, sec. 1(9): 'No income tax shall be levied upon the wages or personal income of natural persons.' Taxes may still be levied on the income or revenue of a busine |
| New Hampshire | New Hampshire Department of Revenue Administration our reading, not a quotable agency sentence | 2026-08-07 | No individual income tax on wages in New Hampshire; no local wage tax either. |
| New Jersey | NJDOL press release (fetched directly) | 2026-08-05 | 2026 wage bases: UI $44,800; TDI & FLI $171,100 |
| New Mexico | NM TRD, FYI-104 REV. 11/2025 (PDF read in full, 10 p., 24 schedules pa | 2026-08-09 | FYI-104 REV. 11/2025, "NEW MEXICO WITHHOLDING TAX, Effective January 1, 2026": percentage method tables for eight payroll periods and three filing statuses (single, married, head of household), nine brackets each, rates 1.5%, 3.2%, 4.3%, 4. |
| New York | NYS-50-T-NYS (1/26), NYS Withholding Tax Tables and Methods, p.3 + p.1 | 2026-08-06 | 2026 rate cut confirmed (Chapter 59, Laws of 2025, Part A): first five rates are 3.90/4.40/5.15/5.40/5.90% effective 1/1/2026; top rates 6.85/9.65/10.30/10.90% unchanged. Second 0.1pt cut scheduled for 2027. |
| North Carolina | NC-30 2026 (PDF read pages 1-12) | 2026-08-05 | Flat 3.99% for TY2026 (Session Law 2023-134; path 4.5% 2024 -> 4.25% 2025 -> 3.99% 2026). Standard deduction $12,750 single/MFS, $25,500 MFJ, $19,125 HOH (the '$13,000/$26,000' figures on secondary sites are WRONG per the official NC-30). W |
| North Dakota | ND Office of State Tax Commissioner, Withholding Rates & Instructions, | 2026-08-09 | 2026 withholding: annual percentage method for Forms W-4 from 2020 or later, three tables (married filing jointly, head of household, single). Withholding starts above $57,500 / $78,475 / $57,625 of annualised wages at 1.95%, then a publish |
| Ohio | OH ODT annual rates + 2026 percentage-method withholding PDF (both fet | 2026-08-12 | TY2026 = final step of the flat-tax transition (HB 96): 0% on the first $26,050 of OH taxable income, flat 2.75% above. New withholding tables effective payrolls on/after 2026-08-01 (exemption allowance $650/yr per exemption); Jan-Jul 2026 |
| Oregon | OR DOR 2026 Withholding Tax Formulas (PDF read directly) | 2026-08-12 | 2026 formula (pub 150-206-436 rev. 12-31-25): std deduction $2,910 single / $5,820 married; federal tax subtraction capped $8,750, phasing out in $1,750 steps per $5k band from $125k wages (single; $250k start, $10k bands married) to $0 at |
| Pennsylvania | PA DCED, Find Your Withholding Rates by Address (official register, qu | 2026-08-08 | Official DCED register, queried for 1401 John F Kennedy Blvd, Philadelphia 19102 ("as of 8/8/2026"): Resident EIT 3.735%, Non Resident EIT 3.425%, and LST $0.00 for both PHILADELPHIA CITY and PHILADELPHIA CITY S D. "Total Taxes to be Withhe |
| Rhode Island | Rhode Island Division of Taxation, ADV 2025-22, Inflation-adjusted amo | 2026-08-12 | One uniform rate schedule for every filing status in 2026: 3.75% up to 82,050 of taxable income, then 3,076.88 plus 4.75% of the excess over 82,050, then 8,035.88 plus 5.99% of the excess over 186,450. "The changes were made to the Rhode Is |
| South Carolina | South Carolina WH-1603F (2026), withholding formula | 2026-08-05 | Withholding (WH-1603F 2026): $5,000 per allowance plus a standard deduction of 10% of gross wages capped at $7,500 (neither applies with zero allowances), then the subtraction method (0% / 3% less $109.20 / 6% less $656.10) on annualized wa |
| South Dakota | South Dakota Department of Revenue, Individuals: Taxes | 2026-08-07 | No individual income tax: 'South Dakota is one of seven states that does not impose a state income tax' (Department of Revenue, read directly). No local wage tax either. |
| Tennessee | TN DOR GEN-34 our reading, not a quotable agency sentence | 2026-08-05 | No individual income tax on wages - TN never taxed earned income; the Hall tax (investment income only) was fully repealed effective 2021-01-01; a 2014 constitutional amendment bans a payroll/earned-income tax. No state withholding certific |
| Texas | Texas Comptroller (taxes list + Fiscal Notes) | 2026-08-06 | 'Texas does not have a personal income tax' - state source; no income tax or employee payroll levy in the Comptroller's full tax list. |
| Utah | Utah State Tax Commission, Publication 14, Withholding Tax Guide (Rev. | 2026-08-09 | Utah has no state withholding certificate: employers withhold from the employee's federal Form W-4, using the filing status shown on it, and no subtraction is made for the allowances claimed on it. |
| Virginia | VA Employer Withholding Instructions (rev. 05/25, PDF read in full) | 2026-08-05 | Brackets: 2% to $3,000; 3% to $5,000; 5% to $17,000; 5.75% above. Withholding formula (current for 2026): standard deduction $8,750 (formula uses it for all statuses; return-side $8,750 single / $17,500 MFJ for TY2025-2026), personal/depend |
| Washington | WA Paid Leave, Employer Wage Reporting and Premiums Toolkit v25.1 (Jun | 2026-08-07 | 2026 Paid Leave premium 1.13% of gross wages up to the Social Security cap ($184,500), employee share 0.7143 of the premium (family 0.4806 + medical 0.2337); WA Cares 0.58% of gross wages with no cap. Re-verified 2026-08-07 in the official |
| West Virginia | WV IT-100.2A, March 2026 (PDF read in full, 4 p., 12 schedules parsed | 2026-08-09 | IT-100.2A, Tables for Percentage Method of Withholding, March 2026: two schedules - TWO EARNER/TWO OR MORE JOBS (married filing jointly both working, or one person with two jobs) and OPTIONAL ONE EARNER/ONE JOB (single, head of household, o |
| Wisconsin | Wisconsin Publication W-166, Withholding Tax Guide (1/26) | 2026-08-05 | Withholding (alternate method, Pub W-166 1/26): deduction formula ($6,702 single / $9,461 married, phasing out at 12% / 20%), $400 per exemption and the withholding rate schedule (3.54/4.65/5.30/7.65%) - extracted from the official PDF; rep |
| Wyoming | Wyoming Department of Revenue our reading, not a quotable agency sentence | 2026-08-07 | No individual income tax on wages in Wyoming; no local wage tax either. |
States on file without a primary agency document we could quote: Nevada, New Hampshire, Tennessee, Wyoming. They are listed above with the reading we could make, marked as ours rather than the agency’s.
What changed in 2026, and the law that made each change
Five of the 9 statutory changes we have on file for 2026 were retroactive: the legislature cut the rate months into the year and backdated it to 1 January, which means employers withheld at the old rate for part of 2026 and the reconciliation lands on the return. That is unusual enough to be worth listing on its own, and it is the kind of thing a page updated once a year gets wrong.
Every entry below is quoted from the agency or legislature document named beside it, with the date we last read it. Nothing here is our summary of a change; it is the text we verified, re-cut by date instead of by state.
Retroactive in 2026
HB 1001
2026-08-09
2026-08-09
Arkansas. HB 1001 and SB 1, identical bills passed in a three-day special session and signed 6 May 2026, cut Arkansas's top individual income tax rate from 3.9% to 3.7% RETROACTIVE to January 1, 2026 (the corporate cut to 4.1% follows in 2027). Paychecks withheld from January through the spring used the old, higher rate, and the difference reconciles on the return. The DFA withholding formula we encode carries the 3.7% rate. Governor of Arkansas, Bills Signed: HB1001, SB1, 6 May 2026. Read on 2026-08-09. — Arkansas
HB 463
2026-08-05
2026-08-05
Georgia. Flat 4.99% for TY2026 (HB 463 signed 2026-05-11, retroactive to Jan 1; cut from 5.19%). Standard deductions raised to $30,000 MFJ / $15,000 single-HOH-MFS; dependent deduction $5,000. Employers could only start withholding at 4.99% from 2026-05-11. GA DOR 2026 Employer's Withholding Tax Guide (rev. June 2026, PDF read directly). Read on 2026-08-05. — Georgia
H.4216
2026-08-05
2026-08-05
South Carolina. 2026 rates (H.4216, signed 2026-03-30, retroactive to full TY2026): 1.99% on taxable income under $30,000; above, tax = 5.21% x TI - $966. Same brackets for all filing statuses. New SC Income Adjusted Deduction (SCIAD): $15,000 single/MFS, $22,500 HOH, $30,000 MFJ. Starting point = federal AGI (federal std deduction decoupled). SCDOR H.4216 information page. Read on 2026-08-05. — South Carolina
S.B. 60
2026-08-09
2026-08-09
Utah. 2026 flat rate 4.45% (S.B. 60, retroactive to 2026-01-01; revised withholding tables apply to payrolls from 2026-06-01) Utah Pub 14 (rev. 04/26). Read on 2026-08-09. — Utah
SB 392
2026-08-09
2026-08-09
West Virginia. SB 392: a 5% income tax cut for all West Virginians, signed March 31, 2026, effective June 12, 2026 and RETROACTIVE to January 1, 2026. The 2026 rate schedule published on that page: not over $10,000, 2.11%; over $10,000 to $25,000, $211.00 plus 2.81%; over $25,000 to $40,000, $632.50 plus 3.16%; over $40,000 to $60,000, $1,106.50 plus 4.22%; over $60,000, $1,950.50 plus 4.58%. The withholding tables (IT-104, IT-100.2.A, IT-100.2.B) were updated. WV Tax Division, 2026 Income Tax Rate Cut (official page, read 2026-08-09). Read on 2026-08-09. — West Virginia
Other 2026 statutory changes on file
SB 951
2026-08-06
2026-08-06
California. SDI 2026: employee rate 1.3% (up from 1.2% in 2025), NO wage ceiling (SB 951 eliminated the taxable wage ceiling on 1/1/2024). EDD Contribution Rates and Benefit Amounts + EDD Rates and Withholding. Read on 2026-08-06. — California
HB 633
2026-08-12
2026-08-12
Louisiana. Act 307 (HB 633) of the 2026 Regular Session updates individual safe harbor calculations to reflect "the state's current single-rate income tax structure and standard deduction", applicable to taxable periods beginning on or after January 1, 2026 - confirming the flat regime is the one in force for 2026. LDR 2026 Regular Session Legislative Summaries (PDF read). Read on 2026-08-12. — Louisiana
HB 96
2026-08-12
2026-08-12
Ohio. TY2026 = final step of the flat-tax transition (HB 96): 0% on the first $26,050 of OH taxable income, flat 2.75% above. New withholding tables effective payrolls on/after 2026-08-01 (exemption allowance $650/yr per exemption); Jan-Jul 2026 paychecks used the 2023-issued tables. Supplemental rate 2.75%. OH ODT annual rates + 2026 percentage-method withholding PDF (both fetched) + HB 96/LSC an. Read on 2026-08-12. — Ohio
HB 3991
2026-08-12
2026-08-12
Oregon. Statewide Transit Tax stays 0.1% employee, uncapped, for all of 2026 (HB 3991 doubling was rejected by voters as Measure 120 on 2026-05-19) OR DOR STT page. Read on 2026-08-12. — Oregon
This list grows from the same automated watch that stamps every calculator page: when a source document changes, it is flagged for a human re-check rather than republished on its own. What appears above has been read by hand, on the date shown.