Transparency · Tax year 2026

Tax rates & brackets

These are the same federal, FICA, and state figures our W-2 paycheck calculator uses — published so you can verify the math and the sources.

By SamFounder & editor

Federal income tax (2026)

Ordinary income tax brackets and standard deduction from IRS inflation adjustments (Revenue Procedure 2025-32).

Std. deduction (single): $16,100
Std. deduction (joint): $32,200
Std. deduction (HoH): $24,150

Single

Taxable income	Rate
$0 – $12,400	10%
$12,400 – $50,400	12%
$50,400 – $105,700	22%
$105,700 – $201,775	24%
$201,775 – $256,225	32%
$256,225 – $640,600	35%
$640,600 and over	37%

Married filing jointly

Taxable income	Rate
$0 – $24,800	10%
$24,800 – $100,800	12%
$100,800 – $211,400	22%
$211,400 – $403,550	24%
$403,550 – $512,450	32%
$512,450 – $768,700	35%
$768,700 and over	37%

IRS — Tax year 2026 inflation adjustments — Revenue Procedure 2025-32
IRS Publication 15-T (2026) — Federal Income Tax Withholding Methods — Pub. 15-T (2026)

FICA — Social Security & Medicare (2026)

Employee payroll taxes from SSA and IRS employer guidance.

Component	Employee rate	Wage base / notes
Social Security (OASDI)	6.2%	$184,500 annual maximum
Medicare (HI)	1.45%	No wage base limit
Additional Medicare Tax	0.9%	Withholding begins above $200,000 of wages

SSA — Contribution and Benefit Base — OASDI taxable maximum 2026
SSA — 2026 COLA Fact Sheet
IRS Publication 926 (2026) — Household Employer’s Tax Guide — Social security wage base $184,500; Medicare 1.45%

State income tax rates (2026)

9 jurisdictions with no wage income tax · 12 flat-rate · 30 graduated. Jump to a state:

AL AK AZ AR CA CO CT DE DC FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY

Alabama AL

Graduated brackets

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Select Birmingham in the calculator for city occupational tax where it applies.

Single (and similar)

Taxable income	Rate
$0 – $500	2%
$500 – $3,000	4%
$3,000 and over	5%

Married filing jointly

Taxable income	Rate
$0 – $1,000	2%
$1,000 – $6,000	4%
$6,000 and over	5%

Std. deduction (single): $3,000
Std. deduction (joint): $8,500
Personal exemption (single): $1,500

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Alaska AK

No wage income tax

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No state individual income tax on wages.

Ordinary wage income is not taxed under this jurisdiction’s individual income tax for the purposes of our W-2 estimate.

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Arizona AZ

Flat rate

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Flat rate: 2.5%

Std. deduction (single): $8,350
Std. deduction (joint): $16,700

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Arkansas AR

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $4,600	2%
$4,600 and over	3.9%

Married filing jointly

Taxable income	Rate
$0 – $4,600	2%
$4,600 and over	3.9%

Std. deduction (single): $2,470
Std. deduction (joint): $4,940

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

California CA

Graduated brackets

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Includes Mental Health Services Tax (1%) above $1M. Local/SDI payroll taxes not modeled.

Single (and similar)

Taxable income	Rate
$0 – $11,079	1%
$11,079 – $26,264	2%
$26,264 – $41,452	4%
$41,452 – $57,542	6%
$57,542 – $72,724	8%
$72,724 – $371,479	9.3%
$371,479 – $445,771	10.3%
$445,771 – $742,953	11.3%
$742,953 – $1,000,000	12.3%
$1,000,000 and over	13.3%

Married filing jointly

Taxable income	Rate
$0 – $22,158	1%
$22,158 – $52,528	2%
$52,528 – $82,904	4%
$82,904 – $115,084	6%
$115,084 – $145,448	8%
$145,448 – $742,958	9.3%
$742,958 – $891,542	10.3%
$891,542 – $1,000,000	11.3%
$1,000,000 – $1,485,906	12.3%
$1,485,906 and over	13.3%

Std. deduction (single): $5,540
Std. deduction (joint): $11,080

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Colorado CO

Flat rate

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Select Denver OPT in the calculator for the occupational privilege tax where it applies.

Flat rate: 4.4%

Std. deduction (single): $16,100
Std. deduction (joint): $32,200

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Connecticut CT

Graduated brackets

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Benefit recapture / phaseouts for high AGI not fully modeled.

Single (and similar)

Taxable income	Rate
$0 – $10,000	2%
$10,000 – $50,000	4.5%
$50,000 – $100,000	5.5%
$100,000 – $200,000	6%
$200,000 – $250,000	6.5%
$250,000 – $500,000	6.9%
$500,000 and over	6.99%

Married filing jointly

Taxable income	Rate
$0 – $20,000	2%
$20,000 – $100,000	4.5%
$100,000 – $200,000	5.5%
$200,000 – $400,000	6%
$400,000 – $500,000	6.5%
$500,000 – $1,000,000	6.9%
$1,000,000 and over	6.99%

Personal exemption (single): $15,000

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Delaware DE

Graduated brackets

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Select Wilmington in the calculator for city wage tax where it applies.

Single (and similar)

Taxable income	Rate
$2,000 – $5,000	2.2%
$5,000 – $10,000	3.9%
$10,000 – $20,000	4.8%
$20,000 – $25,000	5.2%
$25,000 – $60,000	5.55%
$60,000 and over	6.6%

Married filing jointly

Taxable income	Rate
$2,000 – $5,000	2.2%
$5,000 – $10,000	3.9%
$10,000 – $20,000	4.8%
$20,000 – $25,000	5.2%
$25,000 – $60,000	5.55%
$60,000 and over	6.6%

Std. deduction (single): $3,250
Std. deduction (joint): $6,500

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

District of Columbia DC

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $10,000	4%
$10,000 – $40,000	6%
$40,000 – $60,000	6.5%
$60,000 – $250,000	8.5%
$250,000 – $500,000	9.25%
$500,000 – $1,000,000	9.75%
$1,000,000 and over	10.75%

Married filing jointly

Taxable income	Rate
$0 – $10,000	4%
$10,000 – $40,000	6%
$40,000 – $60,000	6.5%
$60,000 – $250,000	8.5%
$250,000 – $500,000	9.25%
$500,000 – $1,000,000	9.75%
$1,000,000 and over	10.75%

Std. deduction (single): $16,100
Std. deduction (joint): $32,200

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Florida FL

No wage income tax

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No state individual income tax on wages.

Ordinary wage income is not taxed under this jurisdiction’s individual income tax for the purposes of our W-2 estimate.

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Georgia GA

Flat rate

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Flat rate: 5.19%

Std. deduction (single): $12,000
Std. deduction (joint): $24,000

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Hawaii HI

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $9,600	1.4%
$9,600 – $14,400	3.2%
$14,400 – $19,200	5.5%
$19,200 – $24,000	6.4%
$24,000 – $36,000	6.8%
$36,000 – $48,000	7.2%
$48,000 – $125,000	7.6%
$125,000 – $175,000	7.9%
$175,000 – $225,000	8.25%
$225,000 – $275,000	9%
$275,000 – $325,000	10%
$325,000 and over	11%

Married filing jointly

Taxable income	Rate
$0 – $19,200	1.4%
$19,200 – $28,800	3.2%
$28,800 – $38,400	5.5%
$38,400 – $48,000	6.4%
$48,000 – $72,000	6.8%
$72,000 – $96,000	7.2%
$96,000 – $250,000	7.6%
$250,000 – $350,000	7.9%
$350,000 – $450,000	8.25%
$450,000 – $550,000	9%
$550,000 – $650,000	10%
$650,000 and over	11%

Std. deduction (single): $4,400
Std. deduction (joint): $8,800
Personal exemption (single): $1,144

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Idaho ID

Graduated brackets

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Flat 5.3% on taxable income above the threshold.

Single (and similar)

Taxable income	Rate
$4,811 and over	5.3%

Married filing jointly

Taxable income	Rate
$9,622 and over	5.3%

Std. deduction (single): $16,100
Std. deduction (joint): $32,200

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Illinois IL

Flat rate

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Flat rate: 4.95%

Personal exemption (single): $2,925

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Indiana IN

Flat rate

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Select your county in the calculator for local income tax (all 92 counties).

Flat rate: 2.95%

Personal exemption (single): $1,000

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Iowa IA

Flat rate

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Flat rate: 3.8%

Std. deduction (single): $16,100
Std. deduction (joint): $32,200

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Kansas KS

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $23,000	5.2%
$23,000 and over	5.58%

Married filing jointly

Taxable income	Rate
$0 – $46,000	5.2%
$46,000 and over	5.58%

Std. deduction (single): $3,605
Std. deduction (joint): $8,240
Personal exemption (single): $9,160

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Kentucky KY

Flat rate

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Select a city for local occupational tax where available. MFJ standard deduction is not doubled.

Flat rate: 3.5%

Std. deduction (single): $3,360
Std. deduction (joint): $3,360

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Louisiana LA

Flat rate

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Flat rate: 3%

Std. deduction (single): $12,875
Std. deduction (joint): $25,750

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Maine ME

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $27,399	5.8%
$27,399 – $64,849	6.75%
$64,849 and over	7.15%

Married filing jointly

Taxable income	Rate
$0 – $54,849	5.8%
$54,849 – $129,749	6.75%
$129,749 and over	7.15%

Std. deduction (single): $8,350
Std. deduction (joint): $16,700
Personal exemption (single): $5,300

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Maryland MD

Graduated brackets

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Select your county (or Baltimore City) in the calculator for local income tax.

Single (and similar)

Taxable income	Rate
$0 – $1,000	2%
$1,000 – $2,000	3%
$2,000 – $3,000	4%
$3,000 – $100,000	4.75%
$100,000 – $125,000	5%
$125,000 – $150,000	5.25%
$150,000 – $250,000	5.5%
$250,000 – $500,000	5.75%
$500,000 – $1,000,000	6.25%
$1,000,000 and over	6.5%

Married filing jointly

Taxable income	Rate
$0 – $1,000	2%
$1,000 – $2,000	3%
$2,000 – $3,000	4%
$3,000 – $150,000	4.75%
$150,000 – $175,000	5%
$175,000 – $225,000	5.25%
$225,000 – $300,000	5.5%
$300,000 – $600,000	5.75%
$600,000 – $1,200,000	6.25%
$1,200,000 and over	6.5%

Std. deduction (single): $3,350
Std. deduction (joint): $6,700
Personal exemption (single): $3,200

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Massachusetts MA

Graduated brackets

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5% base + 4% surtax on income over ~$1.083M (shown as 9% top bracket).

Single (and similar)

Taxable income	Rate
$0 – $1,083,150	5%
$1,083,150 and over	9%

Married filing jointly

Taxable income	Rate
$0 – $1,083,150	5%
$1,083,150 and over	9%

Personal exemption (single): $4,400

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Michigan MI

Flat rate

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Select a city in the calculator for city income tax where available.

Flat rate: 4.25%

Personal exemption (single): $5,900

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Minnesota MN

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $33,310	5.35%
$33,310 – $109,430	6.8%
$109,430 – $203,150	7.85%
$203,150 and over	9.85%

Married filing jointly

Taxable income	Rate
$0 – $48,700	5.35%
$48,700 – $193,480	6.8%
$193,480 – $337,930	7.85%
$337,930 and over	9.85%

Std. deduction (single): $15,300
Std. deduction (joint): $30,600

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Mississippi MS

Graduated brackets

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4% applies to taxable income above $10,000.

Single (and similar)

Taxable income	Rate
$10,000 and over	4%

Married filing jointly

Taxable income	Rate
$10,000 and over	4%

Std. deduction (single): $2,300
Std. deduction (joint): $4,600
Personal exemption (single): $6,000

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Missouri MO

Graduated brackets

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Select Kansas City or St. Louis City in the calculator for earnings tax where it applies.

Single (and similar)

Taxable income	Rate
$1,348 – $2,696	2%
$2,696 – $4,044	2.5%
$4,044 – $5,392	3%
$5,392 – $6,740	3.5%
$6,740 – $8,088	4%
$8,088 – $9,436	4.5%
$9,436 and over	4.7%

Married filing jointly

Taxable income	Rate
$1,348 – $2,696	2%
$2,696 – $4,044	2.5%
$4,044 – $5,392	3%
$5,392 – $6,740	3.5%
$6,740 – $8,088	4%
$8,088 – $9,436	4.5%
$9,436 and over	4.7%

Std. deduction (single): $16,100
Std. deduction (joint): $32,200

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Montana MT

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $47,500	4.7%
$47,500 and over	5.65%

Married filing jointly

Taxable income	Rate
$0 – $95,000	4.7%
$95,000 and over	5.65%

Std. deduction (single): $16,100
Std. deduction (joint): $32,200

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Nebraska NE

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $4,130	2.46%
$4,130 – $24,760	3.51%
$24,760 and over	4.55%

Married filing jointly

Taxable income	Rate
$0 – $8,250	2.46%
$8,250 – $49,530	3.51%
$49,530 and over	4.55%

Std. deduction (single): $8,850
Std. deduction (joint): $17,700

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Nevada NV

No wage income tax

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No state individual income tax on wages.

Ordinary wage income is not taxed under this jurisdiction’s individual income tax for the purposes of our W-2 estimate.

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

New Hampshire NH

No wage income tax

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No wage income tax. Interest & Dividends Tax repealed for tax years after 2024.

Ordinary wage income is not taxed under this jurisdiction’s individual income tax for the purposes of our W-2 estimate.

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

New Jersey NJ

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $20,000	1.4%
$20,000 – $35,000	1.75%
$35,000 – $40,000	3.5%
$40,000 – $75,000	5.53%
$75,000 – $500,000	6.37%
$500,000 – $1,000,000	8.97%
$1,000,000 and over	10.75%

Married filing jointly

Taxable income	Rate
$0 – $20,000	1.4%
$20,000 – $50,000	1.75%
$50,000 – $70,000	2.45%
$70,000 – $80,000	3.5%
$80,000 – $150,000	5.53%
$150,000 – $500,000	6.37%
$500,000 – $1,000,000	8.97%
$1,000,000 and over	10.75%

Personal exemption (single): $1,000

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

New Mexico NM

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $5,500	1.5%
$5,500 – $16,500	3.2%
$16,500 – $33,500	4.3%
$33,500 – $66,500	4.7%
$66,500 – $210,000	4.9%
$210,000 and over	5.9%

Married filing jointly

Taxable income	Rate
$0 – $8,000	1.5%
$8,000 – $25,000	3.2%
$25,000 – $50,000	4.3%
$50,000 – $100,000	4.7%
$100,000 – $315,000	4.9%
$315,000 and over	5.9%

Std. deduction (single): $16,100
Std. deduction (joint): $32,200

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

New York NY

Graduated brackets

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Select NYC or Yonkers in the calculator for city tax. Benefit recapture not modeled.

Single (and similar)

Taxable income	Rate
$0 – $8,500	3.9%
$8,500 – $11,700	4.4%
$11,700 – $13,900	5.15%
$13,900 – $80,650	5.4%
$80,650 – $215,400	5.9%
$215,400 – $1,077,550	6.85%
$1,077,550 – $5,000,000	9.65%
$5,000,000 – $25,000,000	10.3%
$25,000,000 and over	10.9%

Married filing jointly

Taxable income	Rate
$0 – $17,150	3.9%
$17,150 – $23,600	4.4%
$23,600 – $27,900	5.15%
$27,900 – $161,550	5.4%
$161,550 – $323,200	5.9%
$323,200 – $2,155,350	6.85%
$2,155,350 – $5,000,000	9.65%
$5,000,000 – $25,000,000	10.3%
$25,000,000 and over	10.9%

Std. deduction (single): $8,000
Std. deduction (joint): $16,050

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

North Carolina NC

Flat rate

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Flat rate: 3.99%

Std. deduction (single): $12,750
Std. deduction (joint): $25,500

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

North Dakota ND

Graduated brackets

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Single (and similar)

Taxable income	Rate
$48,475 – $244,825	1.95%
$244,825 and over	2.5%

Married filing jointly

Taxable income	Rate
$80,975 – $298,075	1.95%
$298,075 and over	2.5%

Std. deduction (single): $16,100
Std. deduction (joint): $32,200

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Ohio OH

Graduated brackets

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Flat 2.75% on income above $26,050. Select a city for municipal income tax where available.

Single (and similar)

Taxable income	Rate
$26,050 and over	2.75%

Married filing jointly

Taxable income	Rate
$26,050 and over	2.75%

Personal exemption (single): $2,400

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Oklahoma OK

Graduated brackets

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Single (and similar)

Taxable income	Rate
$3,750 – $4,900	2.5%
$4,900 – $7,200	3.5%
$7,200 and over	4.5%

Married filing jointly

Taxable income	Rate
$7,500 – $9,800	2.5%
$9,800 – $14,400	3.5%
$14,400 and over	4.5%

Std. deduction (single): $6,350
Std. deduction (joint): $12,700
Personal exemption (single): $1,000

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Oregon OR

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $4,550	4.75%
$4,550 – $11,400	6.75%
$11,400 – $125,000	8.75%
$125,000 and over	9.9%

Married filing jointly

Taxable income	Rate
$0 – $9,100	4.75%
$9,100 – $22,800	6.75%
$22,800 – $250,000	8.75%
$250,000 and over	9.9%

Std. deduction (single): $2,910
Std. deduction (joint): $5,820

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Pennsylvania PA

Flat rate

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Select a city for local earned income tax where available (not every PA PSD is listed).

Flat rate: 3.07%

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Rhode Island RI

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $82,050	3.75%
$82,050 – $186,450	4.75%
$186,450 and over	5.99%

Married filing jointly

Taxable income	Rate
$0 – $82,050	3.75%
$82,050 – $186,450	4.75%
$186,450 and over	5.99%

Std. deduction (single): $11,200
Std. deduction (joint): $22,400
Personal exemption (single): $5,250

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

South Carolina SC

Graduated brackets

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Top rate temporarily 6% through June 30, 2026 (scheduled to revert to 6.2%).

Single (and similar)

Taxable income	Rate
$3,640 – $18,230	3%
$18,230 and over	6%

Married filing jointly

Taxable income	Rate
$3,640 – $18,230	3%
$18,230 and over	6%

Std. deduction (single): $8,350
Std. deduction (joint): $16,700

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

South Dakota SD

No wage income tax

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No state individual income tax on wages.

Ordinary wage income is not taxed under this jurisdiction’s individual income tax for the purposes of our W-2 estimate.

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Tennessee TN

No wage income tax

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No state individual income tax on wages (Hall tax fully repealed).

Ordinary wage income is not taxed under this jurisdiction’s individual income tax for the purposes of our W-2 estimate.

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Texas TX

No wage income tax

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No state individual income tax on wages.

Ordinary wage income is not taxed under this jurisdiction’s individual income tax for the purposes of our W-2 estimate.

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Utah UT

Flat rate

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Utah’s standard deduction is a credit; not modeled as an income deduction.

Flat rate: 4.5%

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Vermont VT

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $49,400	3.35%
$49,400 – $119,700	6.6%
$119,700 – $249,700	7.6%
$249,700 and over	8.75%

Married filing jointly

Taxable income	Rate
$0 – $82,500	3.35%
$82,500 – $199,450	6.6%
$199,450 – $304,000	7.6%
$304,000 and over	8.75%

Std. deduction (single): $7,650
Std. deduction (joint): $15,300
Personal exemption (single): $5,300

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Virginia VA

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $3,000	2%
$3,000 – $5,000	3%
$5,000 – $17,000	5%
$17,000 and over	5.75%

Married filing jointly

Taxable income	Rate
$0 – $3,000	2%
$3,000 – $5,000	3%
$5,000 – $17,000	5%
$17,000 and over	5.75%

Std. deduction (single): $8,750
Std. deduction (joint): $17,500
Personal exemption (single): $930

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Washington WA

No wage income tax

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No state wage income tax. Capital gains excise tax is separate and not modeled for W-2 wages.

Ordinary wage income is not taxed under this jurisdiction’s individual income tax for the purposes of our W-2 estimate.

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

West Virginia WV

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $10,000	2.22%
$10,000 – $25,000	2.96%
$25,000 – $40,000	3.33%
$40,000 – $60,000	4.44%
$60,000 and over	4.82%

Married filing jointly

Taxable income	Rate
$0 – $10,000	2.22%
$10,000 – $25,000	2.96%
$25,000 – $40,000	3.33%
$40,000 – $60,000	4.44%
$60,000 and over	4.82%

Personal exemption (single): $2,000

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Wisconsin WI

Graduated brackets

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Single (and similar)

Taxable income	Rate
$0 – $15,110	3.5%
$15,110 – $51,950	4.4%
$51,950 – $332,720	5.3%
$332,720 and over	7.65%

Married filing jointly

Taxable income	Rate
$0 – $20,150	3.5%
$20,150 – $69,260	4.4%
$69,260 – $443,630	5.3%
$443,630 and over	7.65%

Std. deduction (single): $13,960
Std. deduction (joint): $25,840
Personal exemption (single): $700

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Wyoming WY

No wage income tax

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No state individual income tax on wages.

Ordinary wage income is not taxed under this jurisdiction’s individual income tax for the purposes of our W-2 estimate.

Source: Tax Foundation — 2026 State Income Tax Rates and Brackets (Compiled from state statutes as of Jan 1, 2026)

Methodology & limits

State figures are compiled primarily from the Tax Foundation’s 2026 state income tax tables (drawn from state statutes and forms). Federal and FICA amounts come from IRS and SSA publications. City and county wage taxes are available in the W-2 calculator for jurisdictions we support (all Indiana and Maryland localities, plus major cities elsewhere). Most credits, phaseouts, and benefit-recapture rules are not fully modeled. Rates power the calculator directly — we do not maintain a separate marketing copy of the numbers.

Questions? Start with the W-2 calculator or return to the hub.