{
 "tax_year": 2026,
 "updated": "2026-10-02",
 "license": "CC BY 4.0",
 "source": "https://paystubline.com/data/",
 "federal": {
  "standard_deduction": {
   "single": 16100,
   "mfj": 32200,
   "hoh": 24150
  },
  "brackets_single": [
   [
    12400,
    0.1
   ],
   [
    50400,
    0.12
   ],
   [
    105700,
    0.22
   ],
   [
    201775,
    0.24
   ],
   [
    256225,
    0.32
   ],
   [
    640600,
    0.35
   ],
   [
    null,
    0.37
   ]
  ]
 },
 "fica": {
  "social_security": {
   "rate": 0.062,
   "wage_base": 184500
  },
  "medicare": {
   "rate": 0.0145,
   "additional_rate": 0.009,
   "additional_threshold": 200000
  }
 },
 "states": [
  {
   "state": "Alabama",
   "code": "AL",
   "type": "prog",
   "estimated_effective_rate_pct": 4.0,
   "top_rate_pct": 5.0,
   "notes": "Several cities, including Birmingham, levy an occupational tax on wages."
  },
  {
   "state": "Alaska",
   "code": "AK",
   "type": "none",
   "estimated_effective_rate_pct": 0,
   "top_rate_pct": 0,
   "notes": "No state income tax. Employees pay a small state unemployment (SUI) contribution, which is unusual among states."
  },
  {
   "state": "Arizona",
   "code": "AZ",
   "type": "flat",
   "estimated_effective_rate_pct": 2.5,
   "top_rate_pct": 2.5,
   "notes": "Employees choose a withholding percentage on Form A-4, so actual withholding can differ from the flat rate."
  },
  {
   "state": "Arkansas",
   "code": "AR",
   "type": "prog",
   "estimated_effective_rate_pct": 3.5,
   "top_rate_pct": 3.9,
   "notes": "Top rate has been cut several times since 2022."
  },
  {
   "state": "California",
   "code": "CA",
   "type": "prog",
   "estimated_effective_rate_pct": 4.5,
   "top_rate_pct": 13.3,
   "notes": "Employees also pay State Disability Insurance (SDI) on all wages. California has nine income tax brackets plus a 1% mental health surcharge above $1 million."
  },
  {
   "state": "Colorado",
   "code": "CO",
   "type": "flat",
   "estimated_effective_rate_pct": 4.4,
   "top_rate_pct": 4.4,
   "notes": "Denver and a few other cities charge a monthly occupational privilege tax."
  },
  {
   "state": "Connecticut",
   "code": "CT",
   "type": "prog",
   "estimated_effective_rate_pct": 4.5,
   "top_rate_pct": 6.99,
   "notes": "Employees contribute to Connecticut Paid Leave through payroll deduction."
  },
  {
   "state": "Delaware",
   "code": "DE",
   "type": "prog",
   "estimated_effective_rate_pct": 4.8,
   "top_rate_pct": 6.6,
   "notes": "Wilmington levies a city wage tax on residents and people who work there."
  },
  {
   "state": "Florida",
   "code": "FL",
   "type": "none",
   "estimated_effective_rate_pct": 0,
   "top_rate_pct": 0,
   "notes": "No state income tax, so take-home pay depends only on federal tax, FICA and deductions."
  },
  {
   "state": "Georgia",
   "code": "GA",
   "type": "flat",
   "estimated_effective_rate_pct": 4.99,
   "top_rate_pct": 4.99,
   "notes": "Georgia cut its flat rate from 5.19% to 4.99% for 2026, retroactive to January 1."
  },
  {
   "state": "Hawaii",
   "code": "HI",
   "type": "prog",
   "estimated_effective_rate_pct": 6.5,
   "top_rate_pct": 11.0,
   "notes": "Employees may contribute to Temporary Disability Insurance (TDI)."
  },
  {
   "state": "Idaho",
   "code": "ID",
   "type": "flat",
   "estimated_effective_rate_pct": 5.3,
   "top_rate_pct": 5.3,
   "notes": "Idaho uses a single flat rate after its 2023 tax reform."
  },
  {
   "state": "Illinois",
   "code": "IL",
   "type": "flat",
   "estimated_effective_rate_pct": 4.95,
   "top_rate_pct": 4.95,
   "notes": "Flat rate on all income; no local wage taxes."
  },
  {
   "state": "Indiana",
   "code": "IN",
   "type": "flat",
   "estimated_effective_rate_pct": 2.95,
   "top_rate_pct": 2.95,
   "notes": "Every county adds its own local income tax, typically 1% to 3%."
  },
  {
   "state": "Iowa",
   "code": "IA",
   "type": "flat",
   "estimated_effective_rate_pct": 3.8,
   "top_rate_pct": 3.8,
   "notes": "Iowa consolidated to a single flat rate. Some school districts add a surtax."
  },
  {
   "state": "Kansas",
   "code": "KS",
   "type": "prog",
   "estimated_effective_rate_pct": 4.8,
   "top_rate_pct": 5.58,
   "notes": "Kansas has two income tax brackets."
  },
  {
   "state": "Kentucky",
   "code": "KY",
   "type": "flat",
   "estimated_effective_rate_pct": 3.5,
   "top_rate_pct": 3.5,
   "notes": "Many cities and counties add occupational license taxes on wages."
  },
  {
   "state": "Louisiana",
   "code": "LA",
   "type": "flat",
   "estimated_effective_rate_pct": 3.0,
   "top_rate_pct": 3.0,
   "notes": "Louisiana switched to a flat rate starting in 2025."
  },
  {
   "state": "Maine",
   "code": "ME",
   "type": "prog",
   "estimated_effective_rate_pct": 5.5,
   "top_rate_pct": 7.15,
   "notes": "Employees contribute to Maine Paid Family and Medical Leave."
  },
  {
   "state": "Maryland",
   "code": "MD",
   "type": "prog",
   "estimated_effective_rate_pct": 4.75,
   "top_rate_pct": 6.5,
   "notes": "Every county adds a local income tax of roughly 2.25% to 3.3%, withheld with state tax."
  },
  {
   "state": "Massachusetts",
   "code": "MA",
   "type": "flat",
   "estimated_effective_rate_pct": 5.0,
   "top_rate_pct": 9.0,
   "notes": "A 4% surtax applies to income above about $1 million. Employees contribute to Paid Family and Medical Leave."
  },
  {
   "state": "Michigan",
   "code": "MI",
   "type": "flat",
   "estimated_effective_rate_pct": 4.25,
   "top_rate_pct": 4.25,
   "notes": "Detroit and about two dozen other cities levy a city income tax."
  },
  {
   "state": "Minnesota",
   "code": "MN",
   "type": "prog",
   "estimated_effective_rate_pct": 5.5,
   "top_rate_pct": 9.85,
   "notes": "Minnesota Paid Leave payroll contributions begin in 2026."
  },
  {
   "state": "Mississippi",
   "code": "MS",
   "type": "flat",
   "estimated_effective_rate_pct": 4.0,
   "top_rate_pct": 4.0,
   "notes": "The flat rate is falling each year under a phased cut."
  },
  {
   "state": "Missouri",
   "code": "MO",
   "type": "prog",
   "estimated_effective_rate_pct": 4.0,
   "top_rate_pct": 4.7,
   "notes": "Kansas City and St. Louis charge a 1% earnings tax."
  },
  {
   "state": "Montana",
   "code": "MT",
   "type": "prog",
   "estimated_effective_rate_pct": 4.3,
   "top_rate_pct": 5.65,
   "notes": "Montana has two brackets; HB 337 lowered the top rate to 5.65% for 2026."
  },
  {
   "state": "Nebraska",
   "code": "NE",
   "type": "prog",
   "estimated_effective_rate_pct": 4.0,
   "top_rate_pct": 4.55,
   "notes": "LB 754 lowered the top rate to 4.55% for 2026."
  },
  {
   "state": "Nevada",
   "code": "NV",
   "type": "none",
   "estimated_effective_rate_pct": 0,
   "top_rate_pct": 0,
   "notes": "No state income tax on wages."
  },
  {
   "state": "New Hampshire",
   "code": "NH",
   "type": "none",
   "estimated_effective_rate_pct": 0,
   "top_rate_pct": 0,
   "notes": "No tax on wages; the tax on interest and dividends ended in 2025."
  },
  {
   "state": "New Jersey",
   "code": "NJ",
   "type": "prog",
   "estimated_effective_rate_pct": 3.5,
   "top_rate_pct": 10.75,
   "notes": "Employees pay into state disability (TDI), family leave (FLI) and unemployment through payroll."
  },
  {
   "state": "New Mexico",
   "code": "NM",
   "type": "prog",
   "estimated_effective_rate_pct": 4.0,
   "top_rate_pct": 5.9,
   "notes": "New Mexico has six brackets, from 1.5% to 5.9%."
  },
  {
   "state": "New York",
   "code": "NY",
   "type": "prog",
   "estimated_effective_rate_pct": 5.5,
   "top_rate_pct": 10.9,
   "notes": "New York City and Yonkers add local income tax. Employees also pay disability and Paid Family Leave contributions."
  },
  {
   "state": "North Carolina",
   "code": "NC",
   "type": "flat",
   "estimated_effective_rate_pct": 3.99,
   "top_rate_pct": 3.99,
   "notes": "North Carolina's flat rate dropped to 3.99% for 2026."
  },
  {
   "state": "North Dakota",
   "code": "ND",
   "type": "prog",
   "estimated_effective_rate_pct": 1.5,
   "top_rate_pct": 2.5,
   "notes": "Most low and middle incomes owe no North Dakota tax at all."
  },
  {
   "state": "Ohio",
   "code": "OH",
   "type": "flat",
   "estimated_effective_rate_pct": 2.75,
   "top_rate_pct": 2.75,
   "notes": "Ohio became a flat-tax state in 2026. Most cities add a municipal income tax of 1% to 2.5%."
  },
  {
   "state": "Oklahoma",
   "code": "OK",
   "type": "prog",
   "estimated_effective_rate_pct": 3.9,
   "top_rate_pct": 4.5,
   "notes": "HB 2764 collapsed Oklahoma to three brackets with a 4.5% top rate for 2026."
  },
  {
   "state": "Oregon",
   "code": "OR",
   "type": "prog",
   "estimated_effective_rate_pct": 7.5,
   "top_rate_pct": 9.9,
   "notes": "Oregon adds a statewide transit tax and Paid Leave Oregon contributions."
  },
  {
   "state": "Pennsylvania",
   "code": "PA",
   "type": "flat",
   "estimated_effective_rate_pct": 3.07,
   "top_rate_pct": 3.07,
   "notes": "Almost every municipality adds a local earned income tax, and Philadelphia's wage tax is among the highest."
  },
  {
   "state": "Rhode Island",
   "code": "RI",
   "type": "prog",
   "estimated_effective_rate_pct": 4.0,
   "top_rate_pct": 5.99,
   "notes": "Employees pay Temporary Disability Insurance (TDI)."
  },
  {
   "state": "South Carolina",
   "code": "SC",
   "type": "prog",
   "estimated_effective_rate_pct": 4.3,
   "top_rate_pct": 5.21,
   "notes": "Under H.4216, 2026 income is taxed at 1.99% up to about $30,000 and 5.21% above."
  },
  {
   "state": "South Dakota",
   "code": "SD",
   "type": "none",
   "estimated_effective_rate_pct": 0,
   "top_rate_pct": 0,
   "notes": "No state income tax."
  },
  {
   "state": "Tennessee",
   "code": "TN",
   "type": "none",
   "estimated_effective_rate_pct": 0,
   "top_rate_pct": 0,
   "notes": "No state income tax on wages."
  },
  {
   "state": "Texas",
   "code": "TX",
   "type": "none",
   "estimated_effective_rate_pct": 0,
   "top_rate_pct": 0,
   "notes": "No state income tax, so a Texas paycheck loses only federal tax, Social Security, Medicare and any deductions."
  },
  {
   "state": "Utah",
   "code": "UT",
   "type": "flat",
   "estimated_effective_rate_pct": 4.45,
   "top_rate_pct": 4.45,
   "notes": "SB 60 cut Utah's flat rate to 4.45%, retroactive to January 1, 2026."
  },
  {
   "state": "Vermont",
   "code": "VT",
   "type": "prog",
   "estimated_effective_rate_pct": 5.0,
   "top_rate_pct": 8.75,
   "notes": "Vermont has four brackets."
  },
  {
   "state": "Virginia",
   "code": "VA",
   "type": "prog",
   "estimated_effective_rate_pct": 5.0,
   "top_rate_pct": 5.75,
   "notes": "The 5.75% top rate starts at a low income level, so most workers pay close to it."
  },
  {
   "state": "Washington",
   "code": "WA",
   "type": "none",
   "estimated_effective_rate_pct": 0,
   "top_rate_pct": 0,
   "notes": "No income tax on wages. Employees pay Paid Family and Medical Leave and WA Cares long-term care premiums."
  },
  {
   "state": "West Virginia",
   "code": "WV",
   "type": "prog",
   "estimated_effective_rate_pct": 3.8,
   "top_rate_pct": 4.58,
   "notes": "SB 392 lowered the top rate to 4.58%, retroactive to January 1, 2026."
  },
  {
   "state": "Wisconsin",
   "code": "WI",
   "type": "prog",
   "estimated_effective_rate_pct": 5.0,
   "top_rate_pct": 7.65,
   "notes": "Wisconsin has four brackets."
  },
  {
   "state": "Wyoming",
   "code": "WY",
   "type": "none",
   "estimated_effective_rate_pct": 0,
   "top_rate_pct": 0,
   "notes": "No state income tax."
  },
  {
   "state": "District of Columbia",
   "code": "DC",
   "type": "prog",
   "estimated_effective_rate_pct": 6.0,
   "top_rate_pct": 10.75,
   "notes": "Employees contribute nothing to DC Paid Family Leave; employers pay it."
  }
 ]
}