{
 "title": "2026 US state income tax withholding rates, with the official document each one was read from",
 "publisher": "Calceva",
 "url": "https://calceva.com/data/rates-2026.json",
 "licence": "Free to quote with attribution to https://calceva.com/",
 "licence_url": "https://calceva.com/legal/",
 "how_to_cite": "Every figure below is transcribed from the agency document named beside it and re-checked on the date given. Where our engine and an agency document disagree, the case is published at https://calceva.com/corrections/ rather than resolved quietly.",
 "federal": {
  "tax_year": 2026,
  "social_security_wage_base": 184500,
  "verified_date": "2026-08-07",
  "official_source": "https://www.irs.gov/pub/irs-pdf/p15t.pdf"
 },
 "last_verified": "2026-08-12",
 "jurisdictions": [
  {
   "jurisdiction": "Alabama",
   "code": "AL",
   "tax_year": 2026,
   "state_income_tax": "2-5%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-07",
   "official_source": "https://www.revenue.alabama.gov/wp-content/uploads/2026/01/whbooklet_0126.pdf",
   "official_document": "Alabama Withholding Tax Tables and Instructions for Employers (revised January 2026), p.7",
   "page": null
  },
  {
   "jurisdiction": "Alaska",
   "code": "AK",
   "tax_year": 2026,
   "state_income_tax": "0%",
   "basis": "state income tax on wages",
   "verified_date": "2026-08-07",
   "official_source": "https://dor.alaska.gov/",
   "official_document": "Alaska Department of Revenue",
   "page": null
  },
  {
   "jurisdiction": "Arizona",
   "code": "AZ",
   "tax_year": 2026,
   "state_income_tax": "2.5%",
   "basis": "flat state tax rate",
   "verified_date": "2026-08-12",
   "official_source": "https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2026_140ESBooklet.pdf",
   "official_document": "Arizona Form 140ES, 2026 Individual Estimated Income Tax Payment, ADOR 10575 (25), page 1 and worksheet line 19; and Laws 2021, Ch. 412, sec. 15 (https://www.azleg.gov/legtext/55leg/1R/laws/0412.htm)",
   "page": null
  },
  {
   "jurisdiction": "Arkansas",
   "code": "AR",
   "tax_year": 2026,
   "state_income_tax": "2-3.7%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-09",
   "official_source": "https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf",
   "official_document": "AR DFA, Withholding Tax Formula Method, effective 01/01/2026 (PDF read in full, 4 p.)",
   "page": null
  },
  {
   "jurisdiction": "California",
   "code": "CA",
   "tax_year": 2026,
   "state_income_tax": "1-13.3%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-06",
   "official_source": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf",
   "official_document": "FTB 2025 California Tax Rate Schedules (PDF read directly; concordant with Tax News Oct 2025)",
   "page": null
  },
  {
   "jurisdiction": "Colorado",
   "code": "CO",
   "tax_year": 2026,
   "state_income_tax": "4.4%",
   "basis": "flat state tax rate",
   "verified_date": "2026-08-07",
   "official_source": "https://tax.colorado.gov/sites/tax/files/documents/DR_1098_Colorado_Withholding_Worksheet_for_Employees.pdf",
   "official_document": "CO DR 1098 2026 (PDF read in full)",
   "page": null
  },
  {
   "jurisdiction": "Connecticut",
   "code": "CT",
   "tax_year": 2026,
   "state_income_tax": "2-6.99%",
   "basis": "seven brackets keyed to the CT-W4 withholding code",
   "verified_date": "2026-08-09",
   "official_source": "https://portal.ct.gov/-/media/drs/forms/2025/wth/tpg-211_1225.pdf",
   "official_document": "CT DRS, TPG-211, 2026 Withholding Calculation Rules (Rev. 12/25), 6 p., all five tables parsed by coordinates",
   "page": null
  },
  {
   "jurisdiction": "District of Columbia",
   "code": "DC",
   "tax_year": 2026,
   "state_income_tax": "4-10.75%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-05",
   "official_source": "https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates",
   "official_document": "DC OTR individual income tax rates",
   "page": null
  },
  {
   "jurisdiction": "Florida",
   "code": "FL",
   "tax_year": 2026,
   "state_income_tax": "0%",
   "basis": "state income tax on wages",
   "verified_date": "2026-08-06",
   "official_source": "https://www.flsenate.gov/Laws/Constitution",
   "official_document": "Florida Constitution art. VII sec. 5 (official index; full text read via FindLaw mirror)",
   "page": null
  },
  {
   "jurisdiction": "Georgia",
   "code": "GA",
   "tax_year": 2026,
   "state_income_tax": "4.99%",
   "basis": "flat state tax rate",
   "verified_date": "2026-08-05",
   "official_source": "https://dor.georgia.gov/document/document/2026-employers-tax-guide-updated-june-2026/download",
   "official_document": "GA DOR 2026 Employer's Withholding Tax Guide (rev. June 2026, PDF read directly)",
   "page": null
  },
  {
   "jurisdiction": "Hawaii",
   "code": "HI",
   "tax_year": 2026,
   "state_income_tax": "1.4-11%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-12",
   "official_source": "https://www.capitol.hawaii.gov/hrscurrent/Vol04_Ch0201-0257/HRS0235/HRS_0235-0051.htm",
   "official_document": "Hawaii Revised Statutes 235-51, schedule introduced by \"In the case of any taxable year beginning after December 31, 2024\"",
   "page": null
  },
  {
   "jurisdiction": "Illinois",
   "code": "IL",
   "tax_year": 2026,
   "state_income_tax": "4.95%",
   "basis": "flat state tax rate",
   "verified_date": "2026-08-05",
   "official_source": "https://tax.illinois.gov/content/dam/soi/en/web/tax/forms/withholding/documents/currentyear/il-700-t.pdf",
   "official_document": "2026 Booklet IL-700-T",
   "page": null
  },
  {
   "jurisdiction": "Indiana",
   "code": "IN",
   "tax_year": 2026,
   "state_income_tax": "2.95%",
   "basis": "flat state tax rate",
   "verified_date": "2026-08-12",
   "official_source": "https://www.in.gov/dor/files/dn01.pdf",
   "official_document": "IN DOR Departmental Notice #1, effective 2026-01-01 (R46/01-26, PDF read in full)",
   "page": null
  },
  {
   "jurisdiction": "Iowa",
   "code": "IA",
   "tax_year": 2026,
   "state_income_tax": "3.8%",
   "basis": "flat state tax rate",
   "verified_date": "2026-08-08",
   "official_source": "https://revenue.iowa.gov/media/53/download?inline",
   "official_document": "Iowa Individual Income Tax Withholding Formula, effective January 1, 2026 (PDF read in full, 6 p., 10 worked examples)",
   "page": null
  },
  {
   "jurisdiction": "Kentucky",
   "code": "KY",
   "tax_year": 2026,
   "state_income_tax": "3.5%",
   "basis": "flat state tax rate",
   "verified_date": "2026-08-07",
   "official_source": "https://revenue.ky.gov/Forms/2026%20Withholding%20Formula.pdf",
   "official_document": "Kentucky 42A003 (TCF)(10-2025), 2026 Kentucky Withholding Tax Formula",
   "page": null
  },
  {
   "jurisdiction": "Louisiana",
   "code": "LA",
   "tax_year": 2026,
   "state_income_tax": "3%",
   "basis": "flat state tax rate",
   "verified_date": "2026-08-12",
   "official_source": "https://dam.ldr.la.gov/taxforms/1306-1-26.pdf",
   "official_document": "LA R-1306 (1/26), Louisiana Withholding Tables and Formulas (PDF read in full)",
   "page": null
  },
  {
   "jurisdiction": "Maine",
   "code": "ME",
   "tax_year": 2026,
   "state_income_tax": "5.8-7.15%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-09",
   "official_source": "https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/26_1040es_fillable.pdf",
   "official_document": "Maine Revenue Services, Form 1040ES-ME 2026, p. 2, Tax Rate Schedules (PDF read in full, 6 p., file dated 17 July 2026)",
   "page": null
  },
  {
   "jurisdiction": "Maryland",
   "code": "MD",
   "tax_year": 2026,
   "state_income_tax": "2-6.5%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-12",
   "official_source": "https://www.marylandcomptroller.gov/content/dam/mdcomp/md/state-payroll/memos/2026/2026-maryland-state-and-local-withholding-information.pdf",
   "official_document": "Comptroller of Maryland, Central Payroll Bureau memo 2026-02-04",
   "page": null
  },
  {
   "jurisdiction": "Massachusetts",
   "code": "MA",
   "tax_year": 2026,
   "state_income_tax": "5-9%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-07",
   "official_source": "https://www.mass.gov/doc/massachusetts-circular-m-income-tax-withholding-tables-at-50-effective-january-1-2026/download",
   "official_document": "MA Circular M 2026 (values cross-read via US NFC bulletin help.nfc.usda.gov/bulletins/2026/1769797447.htm - mass.gov 403s our fetcher)",
   "page": null
  },
  {
   "jurisdiction": "Michigan",
   "code": "MI",
   "tax_year": 2026,
   "state_income_tax": "4.25%",
   "basis": "flat state tax rate",
   "verified_date": "2026-08-05",
   "official_source": "https://www.michigan.gov/treasury/news/2026/04/15/state-individual-income-tax-rate-for-2026-tax-year-determined",
   "official_document": "Michigan Treasury notice 2026-04-15",
   "page": null
  },
  {
   "jurisdiction": "Minnesota",
   "code": "MN",
   "tax_year": 2026,
   "state_income_tax": "5.35-9.85%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-05",
   "official_source": "https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption",
   "official_document": "MN DOR press release 2025-12-16 (fetched)",
   "page": null
  },
  {
   "jurisdiction": "Mississippi",
   "code": "MS",
   "tax_year": 2026,
   "state_income_tax": "4%",
   "basis": "state rate on taxable wages",
   "verified_date": "2026-08-08",
   "official_source": "https://www.dor.ms.gov/sites/default/files/tax-forms/business/89700251revised1.13.2026.pdf",
   "official_document": "MS Pub 89-700-25-1 (Rev. 07/25), Withholding Income Tax Tables and Employer Instructions, file revised 2026-01-13 (PDF read)",
   "page": null
  },
  {
   "jurisdiction": "Missouri",
   "code": "MO",
   "tax_year": 2026,
   "state_income_tax": "2-4.7%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-12",
   "official_source": "https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf",
   "official_document": "MO DOR 2026 Withholding Formula (dor.mo.gov geo-blocks; figures cross-read from the US NFC federal reproduction help.nfc.usda.gov/bulletins/2026/1773783048.htm)",
   "page": null
  },
  {
   "jurisdiction": "Montana",
   "code": "MT",
   "tax_year": 2026,
   "state_income_tax": "4.7-5.65%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-12",
   "official_source": "https://mca.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html",
   "official_document": "Montana Code Annotated 15-30-2103, temporary version effective through 31 December 2026, as amended by Chapter 227, L. 2025 (House Bill 337)",
   "page": null
  },
  {
   "jurisdiction": "Nebraska",
   "code": "NE",
   "tax_year": 2026,
   "state_income_tax": "2.26-4.6%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-09",
   "official_source": "https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/business/Cir_En_2025/2026_percent.pdf",
   "official_document": "NE DOR, Circular EN 2026 percentage method tables (PDF read, 16 schedules parsed by coordinates)",
   "page": null
  },
  {
   "jurisdiction": "Nevada",
   "code": "NV",
   "tax_year": 2026,
   "state_income_tax": "0%",
   "basis": "state income tax on wages",
   "verified_date": "2026-08-07",
   "official_source": "https://www.leg.state.nv.us/Const/NvConst.html",
   "official_document": "Nevada Constitution art. 10 sec. 1(9) (canonical URL)",
   "page": null
  },
  {
   "jurisdiction": "New Hampshire",
   "code": "NH",
   "tax_year": 2026,
   "state_income_tax": "0%",
   "basis": "state income tax on wages",
   "verified_date": "2026-08-07",
   "official_source": "https://www.revenue.nh.gov/",
   "official_document": "New Hampshire Department of Revenue Administration",
   "page": null
  },
  {
   "jurisdiction": "New Jersey",
   "code": "NJ",
   "tax_year": 2026,
   "state_income_tax": "1.4-10.75%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-05",
   "official_source": "https://www.nj.gov/treasury/taxation/taxtables.shtml",
   "official_document": "NJ Division of Taxation rate schedules",
   "page": null
  },
  {
   "jurisdiction": "New Mexico",
   "code": "NM",
   "tax_year": 2026,
   "state_income_tax": "1.5-5.9%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-09",
   "official_source": "https://realfile.tax.newmexico.gov/FYI-104.pdf",
   "official_document": "NM TRD, FYI-104 REV. 11/2025 (PDF read in full, 10 p., 24 schedules parsed by coordinates)",
   "page": null
  },
  {
   "jurisdiction": "New York",
   "code": "NY",
   "tax_year": 2026,
   "state_income_tax": "3.9-10.9%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-06",
   "official_source": "https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf",
   "official_document": "NYS-50-T-NYS (1/26), NYS Withholding Tax Tables and Methods, p.3 + p.17 (PDF read directly)",
   "page": null
  },
  {
   "jurisdiction": "North Carolina",
   "code": "NC",
   "tax_year": 2026,
   "state_income_tax": "3.99%",
   "basis": "flat state tax rate",
   "verified_date": "2026-08-05",
   "official_source": "https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open",
   "official_document": "NC-30 2026 (PDF read pages 1-12)",
   "page": null
  },
  {
   "jurisdiction": "North Dakota",
   "code": "ND",
   "tax_year": 2026,
   "state_income_tax": "1.95-2.5%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-09",
   "official_source": "https://www.tax.nd.gov/sites/www/files/documents/forms/software-developer/individual-income-forms/28709-form-nd-1es-2026%20final.pdf",
   "official_document": "ND Office of State Tax Commissioner, Form ND-1ES 2026, page 2, 2026 Tax Rate Schedule (PDF read in full, 6 p.)",
   "page": null
  },
  {
   "jurisdiction": "Ohio",
   "code": "OH",
   "tax_year": 2026,
   "state_income_tax": "2.75%",
   "basis": "state rate on taxable wages",
   "verified_date": "2026-08-12",
   "official_source": "https://tax.ohio.gov/individual/resources/annual-tax-rates",
   "official_document": "OH ODT annual rates + 2026 percentage-method withholding PDF (both fetched) + HB 96/LSC analysis",
   "page": null
  },
  {
   "jurisdiction": "Oregon",
   "code": "OR",
   "tax_year": 2026,
   "state_income_tax": "4.75-9.9%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-12",
   "official_source": "https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf",
   "official_document": "OR DOR 2026 Withholding Tax Formulas (PDF read directly)",
   "page": null
  },
  {
   "jurisdiction": "Pennsylvania",
   "code": "PA",
   "tax_year": 2026,
   "state_income_tax": "3.07%",
   "basis": "flat state tax rate",
   "verified_date": "2026-08-08",
   "official_source": "https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/personal-income-tax",
   "official_document": "PA DOR personal income tax page",
   "page": null
  },
  {
   "jurisdiction": "Rhode Island",
   "code": "RI",
   "tax_year": 2026,
   "state_income_tax": "3.75-5.99%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-12",
   "official_source": "https://tax.ri.gov/sites/g/files/xkgbur541/files/2025-11/ADV_2025_22_Inflation_Adjustments.pdf",
   "official_document": "Rhode Island Division of Taxation, ADV 2025-22, Inflation-adjusted amounts set for Tax Year 2026, 3 November 2025, page 2",
   "page": null
  },
  {
   "jurisdiction": "South Carolina",
   "code": "SC",
   "tax_year": 2026,
   "state_income_tax": "1.99-5.21%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-05",
   "official_source": "https://dor.sc.gov/news/information-about-h-4216",
   "official_document": "SCDOR H.4216 information page",
   "page": null
  },
  {
   "jurisdiction": "South Dakota",
   "code": "SD",
   "tax_year": 2026,
   "state_income_tax": "0%",
   "basis": "state income tax on wages",
   "verified_date": "2026-08-07",
   "official_source": "https://dor.sd.gov/individuals/taxes/",
   "official_document": "South Dakota Department of Revenue, Individuals: Taxes",
   "page": null
  },
  {
   "jurisdiction": "Tennessee",
   "code": "TN",
   "tax_year": 2026,
   "state_income_tax": "0%",
   "basis": "state income tax on wages",
   "verified_date": "2026-08-05",
   "official_source": "https://revenue.support.tn.gov/hc/en-us/articles/360057595051-GEN-34-Income-Tax-Withholding",
   "official_document": "TN DOR GEN-34",
   "page": null
  },
  {
   "jurisdiction": "Texas",
   "code": "TX",
   "tax_year": 2026,
   "state_income_tax": "0%",
   "basis": "state income tax on wages",
   "verified_date": "2026-08-06",
   "official_source": "https://statutes.capitol.texas.gov/Docs/CN/htm/CN.8/CN.8.24-a.htm",
   "official_document": "Texas Constitution art. 8 sec. 24-a (canonical URL; full text read via FindLaw mirror, adoption confirmed in Gov. proclamation PDF of 2019-12-04)",
   "page": null
  },
  {
   "jurisdiction": "Utah",
   "code": "UT",
   "tax_year": 2026,
   "state_income_tax": "4.45%",
   "basis": "flat rate, softened by a phasing-out credit",
   "verified_date": "2026-08-09",
   "official_source": "https://tax.utah.gov/forms-pubs/pub-14/",
   "official_document": "Utah Pub 14 (rev. 04/26)",
   "page": null
  },
  {
   "jurisdiction": "Virginia",
   "code": "VA",
   "tax_year": 2026,
   "state_income_tax": "2-5.75%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-05",
   "official_source": "https://www.tax.virginia.gov/sites/default/files/vatax-pdf/employer-withholding-instructions.pdf",
   "official_document": "VA Employer Withholding Instructions (rev. 05/25, PDF read in full)",
   "page": null
  },
  {
   "jurisdiction": "Washington",
   "code": "WA",
   "tax_year": 2026,
   "state_income_tax": "0%",
   "basis": "state income tax on wages",
   "verified_date": "2026-08-07",
   "official_source": "https://dor.wa.gov/taxes-rates/income-tax",
   "official_document": "WA Department of Revenue",
   "page": null
  },
  {
   "jurisdiction": "West Virginia",
   "code": "WV",
   "tax_year": 2026,
   "state_income_tax": "2.11-4.58%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-09",
   "official_source": "https://tax.wv.gov/Individuals/Pages/PersonalIncomeTaxReductionBill.aspx",
   "official_document": "WV Tax Division, 2026 Income Tax Rate Cut (official page, read 2026-08-09)",
   "page": null
  },
  {
   "jurisdiction": "Wisconsin",
   "code": "WI",
   "tax_year": 2026,
   "state_income_tax": "3.5-7.65%",
   "basis": "state brackets on taxable wages",
   "verified_date": "2026-08-05",
   "official_source": "https://www.revenue.wi.gov/TaxForms2026/2026-Form1-ES-Inst.pdf",
   "official_document": "WI 2026 Form 1-ES Instructions (D-101A R. 1-26, PDF read in full; host DNS-blocked from our network, fetched via resolved official IP)",
   "page": null
  },
  {
   "jurisdiction": "Wyoming",
   "code": "WY",
   "tax_year": 2026,
   "state_income_tax": "0%",
   "basis": "state income tax on wages",
   "verified_date": "2026-08-07",
   "official_source": "https://revenue.wyo.gov/",
   "official_document": "Wyoming Department of Revenue",
   "page": null
  }
 ]
}