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2026 · 105 parameters · CSV

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Written and edited by Pablo Ruiz QuinteroSources checked September 15, 2026Written and maintained by Pablo Ruiz Quintero; last reviewed 2026-09-15
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ParameterValueDocumentCheckedStatus
Standard deduction (single / joint / head of household)$16,100 / $32,200 / $24,150IRS Rev. Proc. 2025-32, § 3.142026-08-31verified
Brackets, single10% from $0; 12% from $12,400; 22% from $50,400; 24% from $105,700; 32% from $201,775; 35% from $256,225; 37% from $640,600IRS Rev. Proc. 2025-32, § 3.01, Tables 1-42026-08-31verified
Brackets, married jointly10% from $0; 12% from $24,800; 22% from $100,800; 24% from $211,400; 32% from $403,550; 35% from $512,450; 37% from $768,700IRS Rev. Proc. 2025-32, § 3.01, Tables 1-42026-08-31verified
Brackets, married separately10% from $0; 12% from $12,400; 22% from $50,400; 24% from $105,700; 32% from $201,775; 35% from $256,225; 37% from $384,350IRS Rev. Proc. 2025-32, § 3.01, Tables 1-42026-08-31verified
Brackets, head of_household10% from $0; 12% from $17,700; 22% from $67,450; 24% from $105,700; 32% from $201,750; 35% from $256,200; 37% from $640,600IRS Rev. Proc. 2025-32, § 3.01, Tables 1-42026-08-31verified
Social Security rate and wage base6.2% to $184,500SSA, Contribution and Benefit Base 2026; IRS Topic no. 7512026-08-31verified
Medicare and Additional Medicare1.45%; +0.9% above $200,000 / $250,000IRC § 3101(b); IRS Topic 7512026-08-31statutory
Child tax credit$2,200IRS Rev. Proc. 2025-32, §§ 3.03, 3.05, 3.06, 3.26, 3.312026-09-02verified
Percentage method tablesDerived from the brackets and standard deductionIRS Publication 15-T (2026), Section 1 — Percentage Method Tables for Automated Payroll Systems; Form W-4 (2026)2026-09-15derived
Step 1 allowance (joint / other)$12,900 / $8,600IRS Publication 15-T (2026), Section 1 — Percentage Method Tables for Automated Payroll Systems; Form W-4 (2026)2026-09-15derived
Supplemental wage rates22%; 37% above $1,000,000Treas. Reg. § 31.3402(g)-1; Publication 15 § 72026-09-15statutory
Overtime deductionUp to $12,500 / $25,000; phase-out from $150,000 / $300,000Public Law 119-21 §§ 70201 (tips), 70202 (overtime), 70103 (seniors); IRS, "One Big Beautiful Bill provisions"2026-09-15statutory
Tips deductionUp to $25,000Public Law 119-21 §§ 70201 (tips), 70202 (overtime), 70103 (seniors); IRS, "One Big Beautiful Bill provisions"2026-09-15statutory
Senior deduction$6,000 per person 65+Public Law 119-21 §§ 70201 (tips), 70202 (overtime), 70103 (seniors); IRS, "One Big Beautiful Bill provisions"2026-09-15statutory
401(k) elective deferral and catch-ups$24,500; +$8,000 (50+); +$11,250 (60–63)IRS Notice 2025-672026-09-03verified
IRA limit$7,500IRS Notice 2025-672026-09-03verified
HSA limits$4,400 / $8,750; +$1,000 (55+)IRS Rev. Proc. 2025-192026-09-03verified
Alabama income tax3 brackets, 2.0% to 5.00%Alabama DOR, FAQ "What is Alabama's Individual Income Tax Rate?" and Withholding Tax Tables (01-2026)2026-09-01verified
Alaska income taxNo state income taxAlaska Department of Revenue2026-09-01compiled
Arizona income taxFlat 2.50%Arizona DOR, Individual Income Tax Highlights and IRC conformity2026-09-01verified
Arkansas income tax2 brackets, 2.0% to 3.90%Arkansas DFA, rate tables and 2026 Form AR1000ES2026-09-01verified
California income tax10 brackets, 1.0% to 13.30%California FTB, 2026 Instructions for Form 540-ES2026-09-01verified
Colorado income taxFlat 4.40%Colorado DOR, Individual Income Tax Guide (January 2026)2026-09-01verified
Connecticut income tax7 brackets, 2.0% to 6.99%CT DRS, IP 2026(1) Income Tax Withholding Requirements and the 2026 Form CT-W42026-09-01verified
Delaware income tax7 brackets, 0.0% to 6.60%Delaware Department of Revenue2026-09-01compiled
District of Columbia income tax7 brackets, 4.0% to 10.75%DC Office of Tax and Revenue, Tax Year 2026 Pertinent Data Book2026-09-01verified
Florida income taxNo state income taxFlorida Department of Revenue2026-09-01compiled
Georgia income taxFlat 4.99%Office of the Governor of Georgia, press release of 11 May 2026 on HB 4632026-09-01verified
Hawaii income tax12 brackets, 1.4% to 11.00%Hawaii DOT, tax tables and rate schedules for years beginning after 31 Dec 2024, and the 2026 payroll update2026-09-01verified
Idaho income taxFlat 5.30%Idaho State Tax Commission, Individual Income Tax Rate Schedule2026-09-01verified
Illinois income taxFlat 4.95%Illinois DOR, Booklet IL-700-T (2026) and bulletin FY 2026-152026-09-01verified
Indiana income taxFlat 2.95%Indiana DOR, Departmental Notice #1 and "Rates, Fees & Penalties"2026-09-01verified
Iowa income taxFlat 3.80%Iowa DOR, "IDR Announces 2026 Individual Income Tax and Interest Rates" and the withholding formula effective 1 January 20262026-09-01verified
Kansas income tax2 brackets, 5.2% to 5.58%Kansas DOR, 2026 Form K-40ES and withholding guide KW-1002026-09-01compiled
Kentucky income taxFlat 3.50%Kentucky DOR, "Kentucky DOR Announces 2026 Standard Deduction" and withholding formula 42A003 (10-2025)2026-09-01verified
Louisiana income taxFlat 3.00%Louisiana DOR, income tax reform FAQ2026-09-01verified
Maine income tax3 brackets, 5.8% to 7.15%Maine Department of Revenue2026-09-01compiled
Maryland income tax10 brackets, 2.0% to 6.50%Comptroller of Maryland, 2026 withholding guide and 2025 legislative session tax alert2026-09-01verified
Massachusetts income tax2 brackets, 5.0% to 9.00%Mass.gov, "Massachusetts 4% Surtax on Taxable Income" and Circular M effective 1 January 20262026-09-01verified
Michigan income taxFlat 4.25%Michigan Treasury, "State Individual Income Tax Rate for 2026 Tax Year Determined" and withholding guide 446 (Rev. 02-26)2026-09-01verified
Minnesota income tax4 brackets, 5.3% to 9.85%Minnesota DOR, press release of 16 December 2025 on the 2026 brackets2026-09-01verified
Mississippi income tax2 brackets, 0.0% to 4.00%Mississippi DOR, Pub 89-700 — Withholding Income Tax Tables and Employer Instructions (rev. 01-2026)2026-09-01verified
Missouri income tax8 brackets, 0.0% to 4.70%Missouri DOR, 2026 Missouri Withholding Tax Formula2026-09-01verified
Montana income tax2 brackets, 4.7% to 5.65%Montana DOR2026-09-01pending
Nebraska income tax3 brackets, 2.5% to 4.55%Nebraska DOR, Circular EN — withholding effective 1 January 20262026-09-01verified
Nevada income taxNo state income taxNevada Department of Revenue2026-09-01compiled
New Hampshire income taxNo state income taxNew Hampshire Department of Revenue2026-09-01compiled
New Jersey income tax7 brackets, 1.4% to 10.75%NJ Division of Taxation, 2026 Form NJ-1040-ES — Rate Schedules2026-09-01verified
New Mexico income tax6 brackets, 1.5% to 5.90%New Mexico Taxation and Revenue, Personal Income Tax Rates2026-09-01pending
New York income tax9 brackets, 3.9% to 10.90%NYS Dept. of Taxation and Finance, NYS-50-T-NYS (1/26) — Annual Tax Rate Schedule 20262026-09-01verified
North Carolina income taxFlat 3.99%NCDOR, Tax Rate Schedules2026-09-01verified
North Dakota income tax3 brackets, 0.0% to 2.50%North Dakota Department of Revenue2026-09-01compiled
Ohio income tax2 brackets, 0.0% to 2.75%Ohio Revised Code § 5747.02 and the Legislative Service Commission analysis of HB 962026-09-01verified
Oklahoma income tax4 brackets, 0.0% to 4.50%Oklahoma Tax Commission, Packet OW-2 (rev. 11-2025) — Table 7, Annual Payroll Period2026-09-01verified
Oregon income tax4 brackets, 4.8% to 9.90%Oregon DOR, Oregon Withholding Tax Formulas 150-206-436 (rev. 31 Dec 2025) and Publication OR-ESTIMATE 20262026-09-01verified
Pennsylvania income taxFlat 3.07%PA Department of Revenue, Personal Income Tax2026-09-01verified
Rhode Island income tax3 brackets, 3.8% to 5.99%Rhode Island Department of Revenue2026-09-01compiled
South Carolina income tax2 brackets, 2.0% to 5.21%SCDOR, "Information about H. 4216"2026-09-01verified
South Dakota income taxNo state income taxSouth Dakota Department of Revenue2026-09-01compiled
Tennessee income taxNo state income taxTennessee Department of Revenue2026-09-01compiled
Texas income taxNo state income taxTexas Department of Revenue2026-09-01compiled
Utah income taxFlat 4.50%Utah State Tax Commission, Publication 14 — Withholding Tax Guide2026-09-01verified
Vermont income tax4 brackets, 3.4% to 8.75%Vermont Department of Taxes, GB-1210 — Income Tax Withholding Instructions, Tables and Charts 2026 (annual table)2026-09-01compiled
Virginia income tax4 brackets, 2.0% to 5.75%Virginia Tax, "New Virginia Tax Laws" and the 2026 Form 760ES2026-09-01verified
Washington income taxNo state income taxWashington Department of Revenue2026-09-01compiled
West Virginia income tax5 brackets, 2.2% to 4.82%West Virginia Department of Revenue2026-09-01compiled
Wisconsin income tax4 brackets, 3.5% to 7.65%Wisconsin DOR, "Tax Rates" and the 2026 Form 1-ES Instructions2026-09-01verified
Wyoming income taxNo state income taxWyoming Department of Revenue2026-09-01compiled
Pennsylvania earned income tax, 2627 municipalitiesResident and non-resident rates, LSTPA DCED, EIT/PIT/LST Tax Register (Official) — statewide report, reporting year 20262026-09-01verified
Ohio municipal and school district income taxRates and creditsOhio Department of Taxation, The Finder — Municipal Rate Table and School District Rate Table2026-09-02verified
Michigan city income tax, 24 citiesResident and non-resident ratesCity of Grand Rapids Income Tax Department — Other Michigan Cities with Income Tax; cross-checked against Detroit and Flint at source2026-09-02verified
Indiana county income tax, 92 countiesCounty ratesIndiana DOR, Departmental Notice #1 (R46 / 01-26) — Indiana County Tax Rates: Effective Jan. 1, 2026, page 52026-09-02verified
Maryland county income tax, 24 jurisdictionsCounty rates; non-resident 2.25%Comptroller of Maryland, Withholding Tax Facts — January 2026 to December 2026 (COM RAD 098, rev. 12/25)2026-09-01verified
New York City resident income taxStatutory scheduleNYS Department of Taxation and Finance, Form IT-201-I (2025) — New York City tax rate schedule, page 40 of 412026-09-02verified
Philadelphia, PAResident 3.74%; non-resident 3.43%City of Philadelphia Department of Revenue, Wage Tax and Earnings Tax2026-09-02verified
Detroit, MIResident 2.40%; non-resident 1.20%Michigan Department of Treasury, City of Detroit Income Tax Withholding Guide (Form 5469)2026-09-02verified
Chicago, ILnoneIllinois DOR — Illinois levies a single statewide rate and does not authorise municipal income taxes2026-09-02verified
Seattle, WAnoneWashington DOR — Washington levies no personal income tax2026-09-02verified
Boston, MAnoneMassachusetts DOR — Massachusetts levies a single statewide rate; municipalities may not add an income tax2026-09-02verified
Houston, TXnoneTexas Comptroller — Texas levies no personal income tax2026-09-02verified
Kansas City, MOResident 1.00%; non-resident 1.00%City of Kansas City, Missouri — Finance Department, Earnings Tax2026-09-02verified
St. Louis, MOResident 1.00%; non-resident 1.00%City of St. Louis, Office of the Collector of Revenue — Earnings Tax2026-09-02verified
Louisville, KYResident 2.20%; non-resident 1.45%Louisville Metro Revenue Commission, Occupational License Tax2026-09-02verified
Lexington, KYResident 2.25%City of Lexington, Kentucky — Occupational license fee rates2026-09-02verified
Portland, ORprogressiveCity of Portland Revenue Division — Personal Income Tax (Metro SHS and Multnomah County PFA)2026-09-02verified
New York City, NYprogressiveNYS Department of Taxation and Finance, Form IT-201-I (2025) — New York City tax rate schedule, page 402026-09-02verified
Yonkers, NY (described, not applied)Residents pay a surcharge of 16.75% of their net New York State tax; non-residents who work in Yonkers pay an earnings tax of 0.5% of wages.New York State Department of Taxation and Finance, Yonkers income tax surcharge and non-resident earnings tax2026-09-15compiled
Birmingham, AL (described, not applied)A 1% occupational tax on wages earned in the city, withheld by employers.City of Birmingham, Finance Department — Occupational Tax2026-09-15compiled
St. Louis, MO (described, not applied)A 1% earnings tax on residents and on non-residents for work performed in the city.City of St. Louis Collector of Revenue — Earnings Tax2026-09-15compiled
Kansas City, MO (described, not applied)A 1% earnings tax on residents and on non-residents for work performed in the city.City of Kansas City, Missouri — Earnings Tax2026-09-15compiled
Denver, CO (described, not applied)The Occupational Privilege Tax: a flat $5.75 a month withheld from any employee earning at least $500 in the month, plus $4 paid by the employer.City and County of Denver — Occupational Privilege Tax2026-09-15compiled
Wilmington, DE (described, not applied)A 1.25% earned income tax on residents and on non-residents for work performed in the city.City of Wilmington, Delaware — Earned Income Tax2026-09-15compiled
Newark, NJ (described, not applied)Newark levies a 1% payroll tax, but it is paid by the employer and does not come out of the employee's paycheck.City of Newark — Payroll Tax2026-09-15compiled
Charleston, WV (described, not applied)A City Service Fee of $3 per week withheld from everyone who works in the city, regardless of pay.City of Charleston, West Virginia — City Service Fee2026-09-15compiled
Federal overtime rule1.5× after 40 hours a weekFair Labor Standards Act, 29 U.S.C. § 207; DOL Fact Sheet #232026-09-15statutory
CA daily overtimeTime-and-a-half after 8 hours in a day and for the first 8 hours of the seventh consecutive day; double time after 12 hours in a day and after 8 on the seventh day.California Labor Code § 510; DIR overtime FAQ2026-09-15statutory
AK daily overtimeTime-and-a-half after 8 hours in a day or 40 in a week, for employers with four or more employees.Alaska Statutes § 23.10.0602026-09-15statutory
NV daily overtimeTime-and-a-half after 8 hours in a workday for employees earning less than one and a half times the minimum wage; after 40 in a week for everyone.Nevada Revised Statutes § 608.0182026-09-15statutory
CO daily overtimeTime-and-a-half after 12 hours in a day, 12 consecutive hours, or 40 in a week, whichever gives more overtime.Colorado Overtime and Minimum Pay Standards (COMPS) Order2026-09-15statutory
Federal minimum wage and tipped cash wage$7.25 / $2.13FLSA §§ 3(m), 6; DOL2026-09-15statutory
FLSA exempt salary threshold$684 a week29 CFR § 541.600; DOL Fact Sheet #17A2026-09-15statutory
Regional price parities, 2024State price levelsUS Bureau of Economic Analysis — Regional Price Parities by State and Metro Area, 2024 (released 19 February 2026)2026-09-08verified
2025 bracketsSeven brackets, four statusesIRS Rev. Proc. 2024-40, § 3.012026-09-15compiled
2025 standard deduction$15,750 / $31,500 / $23,625Public Law 119-21, § 70102 (2025 amounts)2026-09-15compiled
2025 Social Security wage base$176,100SSA, Contribution and benefit base, 20252026-09-15compiled

105 of 105 parameters. «verified»: read in the primary document and matching. «derived»: computed from verified figures by a published method. «statutory»: fixed in law. «compiled»: from a secondary source, pending the primary. «pending»: not yet checked.

How to read the table

105 rows: 8 federal, 3 withholding, 6 deductions and limits, 51 states, 26 local, 7 labor, 1 prices, 3 prior year. «Verified» means read in the primary document and matching; «derived» computed from verified figures by a published method and tested; «statutory» fixed in law; «compiled» taken from a secondary source and pending the primary; «pending» not yet checked. The date is when the document was read, not the document's own date. A row with a wrong value is a correction waiting to be reported.

The primary documents

Federal: IRS Rev. Proc. 2025-32 (brackets, standard deduction, credits for 2026), IRS Publication 15-T (withholding methods), IRS Publication 15 (employer rules, supplemental wages, FUTA), IRS Notice 2025-67 (retirement limits), Rev. Proc. 2025-19 (HSA limits), Public Law 119-21 (the 2026 deductions), the SSA contribution and benefit base notice. States: each revenue department's 2026 withholding guide or rate notice, named in the row. Local: the Pennsylvania DCED register, the Ohio Department of Taxation municipal and school district tables, the Indiana Department of Revenue county rates, the Comptroller of Maryland's Withholding Tax Facts, the Michigan city tables, the New York IT-201 instructions, and each city's ordinance elsewhere. Labour: the FLSA, 29 CFR Part 541, DOL fact sheets. Prices: BEA regional price parities.

The dataset

The CSV is the same table, licensed CC BY 4.0: use it, cite calculatepaycheck.net, and send corrections. It is regenerated on every deployment from the constants, so a change in the engine is a change in the file the same day; the changelog says what changed and why.

Sources

    An estimate for planning, not tax or payroll advice.

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