2025 & 2026 rates — all 50 states. Switch tax years instantly. Federal rates sourced from IRS Publication 15 & SSA. SUTA from Department of Labor data.
These match the employee's W-4 form and determine Box 2 (Federal Income Tax Withheld) on the W-2.
| Rate | 2025 Single — Taxable Income | 2026 Single — Taxable Income | Change |
|---|---|---|---|
| 10% | $0 – $11,925 | $0 – $12,400 | +$475 |
| 12% | $11,925 – $48,475 | $12,400 – $50,400 | +$1,925 |
| 22% | $48,475 – $103,350 | $50,400 – $105,725 | +$2,375 |
| 24% | $103,350 – $197,300 | $105,725 – $201,850 | +$2,550 |
| 32% | $197,300 – $250,525 | $201,850 – $256,300 | +$4,550 |
| 35% | $250,525 – $626,350 | $256,300 – $640,600 | +$14,250 |
| 37% | Over $626,350 | Over $640,600 | +$14,250 |
| Filing Status | 2025 Std. Deduction | 2026 Std. Deduction | Change |
|---|---|---|---|
| Single / MFS | $15,750 | $16,100 | +$350 |
| Married Filing Jointly | $31,500 | $32,200 | +$700 |
| Head of Household | $23,625 | $24,150 | +$525 |
⚠ The W-4 filing status you select above determines which standard deduction is applied. FIT withholding in this tool = annual estimate using full-year bracket table. Actual per-paycheck withholding uses IRS Pub. 15-T percentage method tables which account for W-4 Steps 2–4 (multiple jobs, dependents, extra withholding). For exact withholding, use the IRS Tax Withholding Estimator at irs.gov/W4App.
| Tax | Rate | 2025 Wage Base | 2026 Wage Base | Change | Source |
|---|---|---|---|---|---|
| Social Security — employer | 6.2% | $176,100 | $184,500 | +$8,400 | IRS Topic 751 / SSA |
| Social Security — employee | 6.2% | $176,100 | $184,500 | +$8,400 | IRS Topic 751 / SSA |
| Medicare — employer | 1.45% | No limit | No limit | No change | IRS Pub. 15 (2026) |
| Medicare — employee | 1.45% | No limit | No limit | No change | IRS Pub. 15 (2026) |
| Additional Medicare (ee only) | 0.9% | >$200,000 | >$200,000 | No change | IRS Pub. 15 (2026) |
| FUTA (net, er only) | 0.6% | $7,000 | $7,000 | No change | IRS Form 940 (2026) |
| State | New Emp. Rate | 2025 Wage Base | 2026 Wage Base | Change |
|---|---|---|---|---|
| Alaska | 1.00% | $49,700 | $54,200 | +$4,500 |
| Colorado | 2.02% | $23,800 | $30,600 | +$6,800 |
| Connecticut | 3.00% | $25,000 | $27,000 | +$2,000 |
| Idaho | 1.23% | $55,300 | $56,700 | +$1,400 |
| Minnesota | 1.00% | $43,000 | $44,000 | +$1,000 |
| New York | 3.20% | $12,800 | $13,000 | +$200 |
| Oregon | 2.10% | $54,300 | $56,700 | +$2,400 |
| South Carolina | 0.35% | $14,000 | $15,100 | +$1,100 |
| Utah | 1.00% | $47,000 | $50,700 | +$3,700 |
| Washington | 1.00% | $72,800 | $78,200 | +$5,400 |
| Wyoming | 1.82% | $32,400 | $33,800 | +$1,400 |
| All other states | — | — | — | No change |
⚠ Note: California employers owe an additional FUTA Credit Reduction of 1.2% on 2025 wages (filed on 2025 Form 940 in Jan 2026). Always verify your state's current rate with your state unemployment agency.
| Tax | 2025 | 2026 |
|---|---|---|
| SS Rate (each side) | 6.2% | 6.2% |
| SS Wage Base | $176,100 | $184,500 ↑ |
| Medicare (each side) | 1.45% | 1.45% |
| Add'l Medicare (ee) | 0.9% >$200K | 0.9% >$200K |
| FUTA rate (net) | 0.6% | 0.6% |
| FIT Rates | 10%–37% | 10%–37% |
| Std. Ded. (Single) | $15,750 | $16,100 ↑ |
| Std. Ded. (MFJ) | $31,500 | $32,200 ↑ |
| Std. Ded. (HoH) | $23,625 | $24,150 ↑ |
| Status | Std. Deduction | IRS Col. |
|---|---|---|
| Single / MFS | $15,000 | A |
| Married Filing Jointly | $30,000 | B |
| Head of Household | $22,500 | C |
W-4 standard deductions unchanged for 2026. Steps 2–4 handle multiple jobs, dependents, and extra withholding. This tool uses Step 1 for FICA estimation only.
Statutory rate is 6.0% on the first $7,000 per employee. Employers who pay SUTA on time receive a 5.4% federal credit, reducing the net rate to 0.6% — a maximum of $42 per employee per year.
2025 Credit Reduction: California employers owe an additional 1.2% on 2025 wages, filed via Form 940 in January 2026. New York resolved its federal loan and no longer faces credit reduction starting 2026.
8 states have no wage income tax: Alaska, Florida, Nevada, New Hampshire (2025), South Dakota, Tennessee, Texas, Wyoming, Washington (wages only).
The remaining 42 states + D.C. tax wages. 14 use a flat rate (AZ 2.5% — GA 5.39%). 28 use graduated brackets (CA tops at 13.3%, HI at 11%, NY at 10.9%, NJ at 10.75%). State income tax is an employee-only cost — employers do not match it.
New employer rates range from 0.35% (South Carolina) to 4.00% (Hawaii). Wage bases range from $7,000 (AR, CA, FL, TN) to $78,200 (Washington in 2026).
Biggest 2026 wage base jumps: Colorado (+$6,800), Alaska (+$4,500), Washington (+$5,400). Only Alaska, New Jersey, and Pennsylvania require employee SUTA contributions. California's FUTA credit reduction adds extra cost on 2025 Form 940 filings.
| State | Type | Top Rate | Notes |
|---|---|---|---|
| Alabama | Graduated | 5.0% | 3 brackets: 2%–5% |
| Alaska | None | 0% | No state income tax |
| Arizona | Flat | 2.5% | Lowest flat rate in US |
| Arkansas | Graduated | 4.4% | Two-bracket system |
| California | Graduated | 13.3% | Highest in US; 10 brackets |
| Colorado | Flat | 4.4% | |
| Connecticut | Graduated | 6.99% | 7 brackets |
| Delaware | Graduated | 6.6% | 7 brackets; first $2K exempt |
| Washington D.C. | Graduated | 10.75% | 6 brackets |
| Florida | None | 0% | No state income tax |
| Georgia | Flat | 5.39% | Transitioning to lower flat rate |
| Hawaii | Graduated | 11.0% | 10 brackets; 2nd highest in US |
| Idaho | Graduated | 5.8% | 4 brackets |
| Illinois | Flat | 4.95% | No standard deduction |
| Indiana | Flat | 3.05% | + county tax varies |
| Iowa | Flat | 3.8% | Reduced to flat rate 2025 |
| Kansas | Graduated | 5.7% | Two-bracket system |
| Kentucky | Flat | 4.0% | |
| Louisiana | Graduated | 4.3% | Reduced rates effective 2025 |
| Maine | Graduated | 7.15% | 3 brackets |
| Maryland | Graduated | 5.75% | + local/county tax 2.25%–3.2% |
| Massachusetts | Flat | 5.0% | +4% surtax on income over $1M |
| Michigan | Flat | 4.05% | |
| Minnesota | Graduated | 9.85% | 4 brackets |
| Mississippi | Flat | 4.7% | First $10K exempt |
| Missouri | Graduated | 4.8% | 8 brackets |
| Montana | Graduated | 5.9% | 6 brackets |
| Nebraska | Graduated | 5.2% | 3 brackets; declining to 3.99% |
| Nevada | None | 0% | No state income tax |
| New Hampshire | None | 0% | Repealed interest/dividends tax 2025 |
| New Jersey | Graduated | 10.75% | 7 brackets |
| New Mexico | Graduated | 5.9% | 5 brackets |
| New York | Graduated | 10.9% | 9 brackets; + NYC local tax |
| North Carolina | Flat | 4.25% | Declining to 3.99% by 2026 |
| North Dakota | Flat | 2.5% | Reduced to flat rate |
| Ohio | Graduated | 3.5% | First $26K exempt; + city tax |
| Oklahoma | Graduated | 4.75% | 6 brackets |
| Oregon | Graduated | 9.9% | 3 brackets; high earner surcharge |
| Pennsylvania | Flat | 3.07% | No standard deduction; + local EIT |
| Rhode Island | Graduated | 5.99% | 3 brackets |
| South Carolina | Graduated | 6.2% | 3 brackets |
| South Dakota | None | 0% | No state income tax |
| Tennessee | None | 0% | No state income tax |
| Texas | None | 0% | No state income tax |
| Utah | Flat | 4.55% | No std deduction; uses personal exemption credit |
| Vermont | Graduated | 8.75% | 4 brackets |
| Virginia | Graduated | 5.75% | 4 brackets |
| Washington | None | 0% | No wage tax (capital gains only) |
| West Virginia | Graduated | 5.12% | 5 brackets; rate cuts in progress |
| Wisconsin | Graduated | 7.65% | 4 brackets |
| Wyoming | None | 0% | No state income tax |
⚠ Yellow = top rate above 8%. Green = no wage income tax. State income tax rates change annually — this table reflects 2025 enacted rates from Tax Foundation. Some states also levy local income taxes (NYC, PA municipalities, OH cities) not included in this estimate. Always verify current rates with your state revenue department or a licensed CPA.