{"schema":"cf.dataset/1","id":"state-income-tax-2026","status":"approved","verified_by":"claude-primary-source","title":"State individual income tax rates and brackets, tax year 2026 (50 states and DC)","description":"Statutory income tax rates and brackets on wage and salary income for single and married filing jointly filers in each state and the District of Columbia, compiled by us from each state's statutes and department of revenue publications.","data_year":"Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row)","checked":"2026-10-19","review_by":"2027-01-19","next_release":"States change rates in their legislative sessions (mostly January to June) and publish inflation-indexed brackets late in the year or early in the next. We re-check every state by the review date and whenever a state announces a change.","license":{"basis":"state-law-facts","cite":"Feist Publications v. Rural Telephone Service, 499 U.S. 340 (1991)","note":"Tax rates and brackets are facts stated in state law. We compiled this table ourselves from each state's statute or revenue department page; no third-party table, map or ranking was copied."},"sources":{"AL-1":{"agency":"Alabama Department of Revenue","kind":"dor_page","title":"What is Alabama's Individual Income Tax Rate? (FAQ)","url":"https://www.revenue.alabama.gov/faqs/what-is-alabamas-individual-income-tax-rate/","pinpoint":"FAQ answer","quote":"For married persons filing a joint return: 2% First $1,000 of taxable income 4% Next $5,000 of taxable income 5% All taxable income over $6,000","data_year":"2026","downloaded":"2026-10-19","sha256":"de79f72fd803eaf8445d405203d506d893f1e961f7a5dc74e802f3b2e83cad42"},"AL-2":{"agency":"Alabama Department of Revenue","kind":"withholding_formula","title":"Withholding Tax Tables and Instructions for Employers and Withholding Agents (Revised January 2026)","url":"https://www.revenue.alabama.gov/wp-content/uploads/2026/01/whbooklet_0126.pdf","pinpoint":"Formula method, line 5 (tax computation) and general information on local occupational taxes","quote":"To obtain information concerning local occupational tax, you must contact the city or county which is administering the tax.","data_year":"2026","downloaded":"2026-10-19","sha256":"11aa9a42eb1ba920918bcb7ed9356d6b2aad5b446079ac14c170b46c7313f628"},"AK-1":{"agency":"Alaska Department of Revenue, Tax Division","kind":"dor_page","title":"Tax Types > Personal Income","url":"https://tax.alaska.gov/programs/programs/index.aspx?10001","pinpoint":"Does Alaska have a personal income tax?","quote":"The State of Alaska currently does not have an individual income tax, therefore no employee withholding for state income tax is required.","data_year":"2026","downloaded":"2026-10-19","sha256":"b28e4ee9757039d5e50d1715453ee95fe20f98ed13d7b103a4d4c1fe9f8c4c56"},"AK-2":{"agency":"Alaska Department of Revenue, Tax Division","kind":"dor_page","title":"Tax Types > Withholding Tax","url":"https://tax.alaska.gov/programs/programs/index.aspx?10003","pinpoint":"Does Alaska have a withholding tax?","quote":"The State of Alaska currently does not have an individual income tax, therefore no employee withholding for state income tax is required.","data_year":"2026","downloaded":"2026-10-19","sha256":"50c3bb33a64e8c655bcdd4abd6ff8d5283a2ed0fff72902b9de176d685e3ebeb"},"AZ-1":{"agency":"Arizona State Legislature","kind":"session_law","title":"Laws 2021, Chapter 412 (SB 1828), Sec. 15 amending A.R.S. 43-1011","url":"https://www.azleg.gov/legtext/55leg/1R/laws/0412.pdf","pinpoint":"A.R.S. 43-1011(A)(9) as amended","quote":"PARAGRAPH 2, THE TAX IS 2.5% OF TAXABLE INCOME.","data_year":"2026","downloaded":"2026-10-19","sha256":"083fedee64449838baee612f4ec73258b9f06739a202778084f3786db7b0111d"},"AZ-2":{"agency":"Arizona Department of Revenue","kind":"form_instructions","title":"2025 Arizona Form 140 Resident Personal Income Tax Return Instructions","url":"https://azdor.gov/sites/default/files/document/FORMS_INDIVIDUAL_2025_140i.pdf","pinpoint":"Line 46 - Tax Amount","quote":"Multiply line 45 by 2.5% (.025) and enter the result.","data_year":"2026","downloaded":"2026-10-19","sha256":"fc5de97b82a807ea89296e4512985ff0a5b01bc9253682a3022c59d810fdfa04"},"AZ-3":{"agency":"Arizona State Legislature","kind":"statute","title":"A.R.S. 43-1011 (Taxes and tax rates), online text","url":"https://www.azleg.gov/ars/43/01011.htm","pinpoint":"page title; text labelled (L21, Ch. 411, sec. 4)","quote":"43-1011 - Taxes and tax rates","data_year":"2026","downloaded":"2026-10-19","sha256":"1080b6d0380840f94edc0206c1c385713f8dd18aef73e00dcbf013bb8b7bdce9"},"AR-1":{"agency":"Arkansas General Assembly","kind":"session_law","title":"Act 1 of 2026 (First Extraordinary Session), HB 1001, amending Ark. Code 26-51-201(a)(4)","url":"https://arkleg.state.ar.us/Acts/FTPDocument?path=%2FACTS%2F2026S1%2FPublic%2F&file=1.pdf&ddBienniumSession=2025%2F2026S1","pinpoint":"Section 1, 26-51-201(a)(4)(A)-(C); approved 5/6/26","quote":"For tax years beginning on or after January 1, 2026:","data_year":"2026","downloaded":"2026-10-19","sha256":"69fcb0e3897e988a664df66a124c2cc59870ad27d0b46690b9fc6e6e94bbcb8a"},"AR-2":{"agency":"Arkansas Department of Finance and Administration","kind":"withholding_formula","title":"Withholding Tax Formula Method, Effective 01/01/2026 (revised May 29, 2026)","url":"https://www.dfa.arkansas.gov/wp-content/uploads/Withholding-Tax-Formula.pdf","pinpoint":"Step 3 tax bracket table","quote":"Effective 01/01/2026","data_year":"2026","downloaded":"2026-10-19","sha256":"8a2d94f074d0a0a59ed8210a43b996a102367b4113f0f9ecec996dace11cbc64"},"CA-1":{"agency":"California Franchise Tax Board","kind":"form_instructions","title":"2025 California Tax Rate Schedules (Schedules X and Y)","url":"https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf","pinpoint":"Schedule X (single) and Schedule Y (married/RDP filing jointly)","quote":"2025 California Tax Rate Schedules","data_year":"2025","downloaded":"2026-10-19","sha256":"ad70ee345aa7daf5788b64419e04280c76fbebd0c15856820ccea71f3534a8c6"},"CA-2":{"agency":"California Franchise Tax Board","kind":"form_instructions","title":"2025 California Resident Income Tax Return Form 540 booklet","url":"https://www.ftb.ca.gov/forms/2025/2025-540-booklet.pdf","pinpoint":"Line 62 - Behavioral Health Services Tax","quote":"If your taxable income is more than $1,000,000, compute the Behavioral","data_year":"2025","downloaded":"2026-10-19","sha256":"b48ee24bd2f9b9e74fe9a5bbc548d15bae0bd1ce53306bef1ff33fc76f8078c1"},"CA-3":{"agency":"California Franchise Tax Board","kind":"dor_page","title":"Tax calculator, tables, rates","url":"https://www.ftb.ca.gov/file/personal/tax-calculator-tables-rates.asp","pinpoint":"Tax rate schedules list (latest is 2025)","quote":"Tax calculator is for 2025 tax year only.","data_year":"2025","downloaded":"2026-10-19","sha256":"61ba89f6814aac3424690ee553739f7cd85239bcd4312bcac164cf192ea3c3e3"},"CA-4":{"agency":"California Employment Development Department","kind":"withholding_formula","title":"California Withholding Schedules for 2026 (Method B)","url":"https://edd.ca.gov/siteassets/files/pdf_pub_ctr/26methb.pdf","pinpoint":"Example E (married, annualized wages) uses the $22,158 / $52,528 bracket","quote":"Entry covering $46,188 (over $22,158 but not over $52,528).","data_year":"2025","downloaded":"2026-10-19","sha256":"145b570a333f22ff0b4c230ef8ee04bd6f5dc89f8351eb134754b4820f6c7047"},"CO-1":{"agency":"Colorado Department of Revenue","kind":"withholding_formula","title":"DR 1098, 2026 Colorado Withholding Worksheet for Employers","url":"https://tax.colorado.gov/sites/default/files/documents/DR_1098_Colorado_Withholding_Worksheet_for_Employees.pdf","pinpoint":"Step 2c","quote":"2c Multiply line 2b by 4.40% (0.044)","data_year":"2026","downloaded":"2026-10-19","sha256":"b6376eaa0f531162e81fb9ddb7782295f5f50f5ba8823e27361c02aac8a279b5"},"CO-2":{"agency":"Colorado Department of Revenue","kind":"dor_page","title":"Individual Income Tax Guide (rates for recent tax years)","url":"https://tax.colorado.gov/individual-income-tax-guide","pinpoint":"Tax rate table","quote":"The Colorado income tax rate varies by tax year.","data_year":"2026","downloaded":"2026-10-19"},"CO-3":{"agency":"Colorado Legislative Council Staff","kind":"official_forecast","title":"September 2026 Economic and Revenue Forecast, TABOR Outlook","url":"https://content.leg.colorado.gov/sites/default/files/2026-09/sept2026-forecast-with-cover-for-remediation-and-posting-accessible.pdf","pinpoint":"TABOR Outlook: FY 2025-26 (no TABOR surplus)","quote":"Because the state did not collect a TABOR surplus in FY 2025-26, expenditures for the current FY 2026-27 will be paid from the General Fund budget","data_year":"2026","downloaded":"2026-10-19","sha256":"96fa545c4b1e02c2a594b2e8f1db21596eab7c23d693ea992d8e8356df1b6732"},"CO-4":{"agency":"Colorado Legislative Council Staff","kind":"official_forecast","title":"September 2026 Economic and Revenue Forecast, temporary income tax rate reduction","url":"https://content.leg.colorado.gov/sites/default/files/2026-09/sept2026-forecast-with-cover-for-remediation-and-posting-accessible.pdf","pinpoint":"TABOR Outlook: refund mechanisms","quote":"The income tax rate will be reduced from 4.40 percent to 4.36 percent in tax year 2029","data_year":"2026","downloaded":"2026-10-19","sha256":"96fa545c4b1e02c2a594b2e8f1db21596eab7c23d693ea992d8e8356df1b6732"},"CT-1":{"agency":"Connecticut General Assembly","kind":"statute","title":"Conn. Gen. Stat. 12-700 (Imposition of tax on income. Rates.)","url":"https://www.cga.ct.gov/current/pub/chap_229.htm","pinpoint":"subsection (a)(10)(A)(i) and (C)(i)","quote":"For taxable years commencing on or after January 1, 2024, in accordance with the following schedule","data_year":"2026","downloaded":"2026-10-19","sha256":"9bda4ecdbbe3937466237f934178f2d1d478b74f586d49cafdca262844467d8a"},"CT-2":{"agency":"Connecticut General Assembly","kind":"statute","title":"2026 Supplement, Chapter 229 (Income Tax)","url":"https://www.cga.ct.gov/2026/sup/chap_229.htm","pinpoint":"table of contents (12-700 not amended in 2025 sessions)","quote":"This 2026 Supplement is intended to be used in conjunction with the General Statutes of Connecticut, revised to January 1, 2025.","data_year":"2026","downloaded":"2026-10-19","sha256":"2faa8eebcad4e951d01bfd563941ba74e4f8d7d2b0d29a84a631cf19f8752511"},"CT-3":{"agency":"Connecticut Department of Revenue Services","kind":"withholding_formula","title":"IP 2026(1), Connecticut Employer's Tax Guide, Circular CT","url":"https://portal.ct.gov/-/media/drs/publications/pubsip/2026/ip-2026-1.pdf","pinpoint":"Table B - Initial Tax Calculation","quote":"More than $500,000...............................................................................$31,250 plus 6.99% of the excess over $500,000","data_year":"2026","downloaded":"2026-10-19","sha256":"1df6a8f3dbdc4403e5c3910eea2bee72904fb3535323b4fc68cb9726afe664a2"},"DE-1":{"agency":"Delaware General Assembly, Delaware Code Online","kind":"statute","title":"30 Del. C. 1102 (Imposition and rate of tax)","url":"https://delcode.delaware.gov/title30/c011/sc01/index.html","pinpoint":"subsection (a), paragraph for taxable years beginning after December 31, 2013","quote":"5.55% of taxable income in excess of $25,000 but not in excess of $60,000; and 6.6% of taxable income in excess of $60,000.","data_year":"2026","downloaded":"2026-10-19","sha256":"bebaed1a53af65fbd189b72a50f90a6879b60a9a37ad42a329309731f2abe2cc"},"DE-2":{"agency":"Delaware Division of Revenue","kind":"form_instructions","title":"Form PIT-EST, Declaration of Estimated Income Tax for Individuals, 2026 (Revised 11/10/25)","url":"https://revenuefiles.delaware.gov/2025/PITForms_Instructions/Instructions/PIT-EST_Instructions_2026-01.pdf","pinpoint":"Tax Computation Table","quote":"Revised 11/10/25","data_year":"2026","downloaded":"2026-10-19","sha256":"08a8e73cf064f2599fd476d199581f71cf0f224da36525a68debc475bc31b8a5"},"DC-1":{"agency":"Council of the District of Columbia","kind":"statute","title":"D.C. Code 47-1806.03 (Tax on residents)","url":"https://code.dccouncil.gov/us/dc/council/code/sections/47-1806.03","pinpoint":"subsection (a)(11)","quote":"In the case of taxable years beginning after December 31, 2021, there is imposed on the taxable income of every resident a tax determined in accordance with the following table:","data_year":"2026","downloaded":"2026-10-19","sha256":"fb93ae3570bc31044a775f0869bb7107ba4f265732f89674ac3c79f3bbbb11f8"},"DC-2":{"agency":"DC Office of Tax and Revenue","kind":"dor_page","title":"DC Individual and Fiduciary Income Tax Rates","url":"https://otr.cfo.dc.gov/page/dc-individual-and-fiduciary-income-tax-rates","pinpoint":"Tax Rates (tax years beginning after 12/31/2021)","quote":"Over $1,000,000 $91,525, plus 10.75% of the excess above $1,000,000.","data_year":"2026","downloaded":"2026-10-19","sha256":"b05200c33227004f9bce2d3d3bac9875d74731d3566227d9bd14910e5f725e4c"},"FL-1":{"agency":"Florida Legislature (Online Sunshine)","kind":"statute","title":"Fla. Const. art. VII, s. 5 (Estate, inheritance and income taxes)","url":"https://www.leg.state.fl.us/statutes/index.cfm?submenu=3#A7S05","pinpoint":"art. VII, s. 5(a)","quote":"No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state","data_year":"2026","downloaded":"2026-10-19","sha256":"4392376cd9a5d8113e3c870d440f3a3792df244d9796c6cec883206247056e3c"},"FL-2":{"agency":"Florida Department of Revenue","kind":"dor_page","title":"Taxes and Fees or Refunds (list of state taxes)","url":"https://floridarevenue.com/taxes/taxesfees/Pages/default.aspx","pinpoint":"list of taxes","quote":"Corporate Income","data_year":"2026","downloaded":"2026-10-19","sha256":"995990a81f85881a789040d7119a3613d1fad92c8561daff50bf8f0b0ec4b44e"},"GA-1":{"agency":"Office of the Governor of Georgia (signed legislation)","kind":"session_law","title":"HB 463 (2026), amending O.C.G.A. 48-7-20(a.1)(1)","url":"https://gov.georgia.gov/document/2026-signed-legislation/hb-463/download","pinpoint":"Section 5-1 (effective date/applicability)","quote":"applicable to all taxable years beginning on or after","data_year":"2026","downloaded":"2026-10-19","sha256":"1c5fa7abcb2ab99964c09144384d774bceea9a1531ea235c7e637925459f6066"},"GA-2":{"agency":"Georgia Department of Revenue","kind":"dor_page","title":"Important Tax Updates: 2026 Income Tax Changes","url":"https://dor.georgia.gov/taxes/important-tax-updates","pinpoint":"2026 Income Tax Changes","quote":"The Georgia income tax rate has been reduced to a flat rate of 4.99%.","data_year":"2026","downloaded":"2026-10-19","sha256":"3731b5085de6d73b8642759ed7d35966eafc5564bf789016716134df386a7f0d"},"GA-3":{"agency":"Office of the Governor of Georgia","kind":"press_release","title":"Gov. Kemp Signs Legislation Lowering Taxes and Supporting Economic Growth (May 11, 2026)","url":"https://gov.georgia.gov/press-releases/2026-05-11/gov-kemp-signs-legislation-lowering-taxes-and-supporting-economic-growth","pinpoint":"HB 463 paragraph","quote":"lowers Georgia's state income tax rate from 5.19% to 4.99%, beginning January 1, 2026.","data_year":"2026","downloaded":"2026-10-19","sha256":"6e24884698f6d49ec982d9b9ec2c7ddba2e22f5b1455be766e2dfc65682b1691"},"HI-1":{"agency":"Hawaii Department of Taxation","kind":"dor_notice","title":"Tax Announcement No. 2024-03, Act 46, SLH 2024, Relating to Income Tax","url":"https://files.hawaii.gov/tax/news/announce/ann24-03.pdf","pinpoint":"Tax Year 2025 schedules (pp. 2-3) and Tax Year 2026 section (p. 3)","quote":"The income tax brackets will be the same as in tax year 2025.","data_year":"2026","downloaded":"2026-10-19","sha256":"35dcd6a1b9f5d22b31f49fd2fdd7b8ac04445166d9f85c2a93e6a2ab83dcdde9"},"HI-2":{"agency":"Hawaii Department of Taxation","kind":"dor_notice","title":"Tax Announcement No. 2026-06, Tax Law Changes from the 2026 Regular Legislative Session","url":"https://files.hawaii.gov/tax/news/announce/ann26-06.pdf","pinpoint":"Act 24","quote":"years 2027 and 2029 by lowering the income tax rates for the second bracket from 3.2% to 2.5%,","data_year":"2026","downloaded":"2026-10-19","sha256":"52465df7ce0c31ff6e06d902e9a4914d8829e1afad46abc24b1cedc2491c47df"},"HI-3":{"agency":"Hawaii Department of Taxation","kind":"withholding_formula","title":"Booklet A, Employer's Tax Guide (Rev. 2025), withholding rates for January 1, 2026 and thereafter","url":"https://files.hawaii.gov/tax/news/pubs/25BkltA.pdf","pinpoint":"Appendix Part 1, annual payroll period","quote":"Tax on remaining $3,818 at 5.5%","data_year":"2026","downloaded":"2026-10-19","sha256":"e819a8a48ed9f273014afe0046bc461152228953b545a9aad90e5f7378d3c051"},"ID-1":{"agency":"Idaho Legislature","kind":"statute","title":"Idaho Code 63-3024 (Individuals' tax)","url":"https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3024/","pinpoint":"subsection (2)(a)-(b)","quote":"computed at the rate of five and three-tenths percent (5.3%) of taxable income over two thousand five hundred dollars ($2,500)","data_year":"2025","downloaded":"2026-10-19","sha256":"4bfbaff0c1843f911ccadd75d7788b56987515bd034486cbdf7399de01820a46"},"ID-2":{"agency":"Idaho State Tax Commission","kind":"dor_page","title":"Individual Income Tax Rate Schedule","url":"https://tax.idaho.gov/taxes/income-tax/individual-income/individual-income-tax-rate-schedule/","pinpoint":"Year 2025 table (table cells: Single, At least $4,812, Tax rate 5.3%; Married, At least $9,623, Tax rate 5.3%)","quote":"$4,812","data_year":"2025","downloaded":"2026-10-19","sha256":"fa69a7275958267c1b86c53736861141178b870f9da1cd8a5df0167c8a4e9a17"},"ID-3":{"agency":"Idaho State Tax Commission","kind":"withholding_formula","title":"EPB00744 Table for Percentage Computation Method of Withholding (07-23-2026)","url":"https://tax.idaho.gov/wp-content/uploads/pubs/EPB00744/EPB00744_07-23-2026.pdf","pinpoint":"Annual payroll period","quote":"5.3% of the amount over","data_year":"2025","downloaded":"2026-10-19","sha256":"c52b383684af433b12eb3b712fbb0de6b61326b5061562440b43464b332cb3d8"},"IL-1":{"agency":"Illinois General Assembly","kind":"statute","title":"35 ILCS 5/201 (Tax imposed)","url":"https://www.ilga.gov/legislation/ilcs/fulltext.asp?DocName=003500050K201","pinpoint":"subsection (b)(5.4)","quote":"an amount equal to 4.95% of the taxpayer's net income for the taxable year","data_year":"2026","downloaded":"2026-10-19","sha256":"a1cd96cc8f7ec3a07b308dc46d6ae8b680c465cde493eac3071591e8ef409a12"},"IL-2":{"agency":"Illinois Department of Revenue","kind":"dor_page","title":"Income Tax Rates","url":"https://tax.illinois.gov/research/taxrates/income.html","pinpoint":"Individual Income Tax","quote":"Individual Income Tax Effective July 1, 2017: 4.95 percent of net income","data_year":"2026","downloaded":"2026-10-19","sha256":"7bfe12cb8c52ada46169ead94902e4938bd1f149bd1239dba879ffd18c8e9ac5"},"IN-1":{"agency":"Indiana Department of Revenue","kind":"withholding_formula","title":"Departmental Notice #1, How to Compute Withholding for State and County Income Tax (effective Oct. 1, 2026)","url":"https://www.in.gov/dor/files/dn01.pdf","pinpoint":"page 2","quote":"For 2026, the state adjusted gross income tax rate for individuals is 2.95%.","data_year":"2026","downloaded":"2026-10-19","sha256":"5eb64923aaa1b0f21c105dd64ab318fef290b232864109cd571d7bb9375b5315"},"IA-1":{"agency":"Iowa Legislature","kind":"statute","title":"Iowa Code 422.5 (Tax imposed), Iowa Code 2026","url":"https://www.legis.iowa.gov/docs/code/422.5.pdf","pinpoint":"subsection 1, paragraph a","quote":"at a rate of three and eight-tenths percent.","data_year":"2026","downloaded":"2026-10-19","sha256":"171f7909ffeed08dae5103ba749e57ebab66a28b2899117a8e84c44787641ad2"},"IA-2":{"agency":"Iowa Department of Revenue","kind":"press_release","title":"IDR Announces 2026 Individual Income Tax and Interest Rates (Oct. 21, 2025)","url":"https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates","pinpoint":"Individual income tax","quote":"In 2026, all levels of taxable individual income will be subject to this rate.","data_year":"2026","downloaded":"2026-10-19","sha256":"e833a0fabccc56fa481274770af7cc778b5cb7583839924fa1951abf6a208d69"},"IA-3":{"agency":"Iowa Department of Revenue","kind":"withholding_formula","title":"Iowa Individual Income Tax Withholding Formula Effective January 1, 2026","url":"https://revenue.iowa.gov/media/53/download?inline=","pinpoint":"Step 2","quote":"T2 = T1 x 3.80% (or 0.038)","data_year":"2026","downloaded":"2026-10-19","sha256":"690911fa64266dffe9b21eac207220c18762dd4d02a4ca4807eb8ff02c8ca0e2"},"KS-1":{"agency":"Kansas Legislature (Office of Revisor of Statutes)","kind":"statute","title":"K.S.A. 79-32,110 (Tax imposed; schedules of tax rates)","url":"https://www.kslegislature.gov/li/b2025_26/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110_section/079_032_0110_k/","pinpoint":"subsection (a)(1)(B) and (a)(2)(B)","quote":"$1,196 plus 5.58% of excess","data_year":"2026","downloaded":"2026-10-19","sha256":"2e4b79a363bb0929b3202b204396f7ad53c3b3323c4389a377409330a1dbb02b"},"KS-2":{"agency":"Kansas Legislature (Office of Revisor of Statutes)","kind":"statute","title":"K.S.A. 79-32,110c (Adjustment of tax rates contingent on revenue)","url":"https://www.kslegislature.gov/li/b2025_26/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110c_section/079_032_0110c_k/","pinpoint":"subsections (b)-(d)","quote":"Commencing on August 15, 2025, and every August 15 thereafter","data_year":"2026","downloaded":"2026-10-19","sha256":"b721d47e3d06853b51d61347c2bb6eef97637ba6002edd540b02ea69d6a78b5f"},"KS-3":{"agency":"Kansas Department of Revenue","kind":"dor_notice","title":"Notice 25-06, Decreases of Income and Privilege Tax Rates - Contingent on Revenue (Oct. 2, 2025)","url":"https://www.ksrevenue.gov/taxnotices/notice25-06.pdf","pinpoint":"final paragraph","quote":"there will be no rate reduction for tax year 2026.","data_year":"2026","downloaded":"2026-10-19","sha256":"0f413e2c56bc38997786e0a8f99b795004708d41c3fd248da9cc63ee89c48bf1"},"KS-4":{"agency":"Kansas Department of Revenue","kind":"dor_notice","title":"Notice 26-11, Decreases of Income and Privilege Tax Rates - Contingent on Revenue (Oct. 15, 2026)","url":"https://www.ksrevenue.gov/taxnotices/notice26-11.pdf","pinpoint":"final paragraph","quote":"there will be no rate reduction for tax year 2027.","data_year":"2026","downloaded":"2026-10-19","sha256":"d87995f8b429a2258bf82aac2ac4a8f00ff8207e103e09069b0d7518e8397c1b"},"KY-1":{"agency":"Kentucky General Assembly (Legislative Research Commission)","kind":"statute","title":"KRS 141.020 (Levy of income tax on individuals)","url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=56339","pinpoint":"subsection (2)(f)","quote":"and one-half percent (3.5%) of net income.","data_year":"2026","downloaded":"2026-10-19","sha256":"ba8f7b25f40ff55012f8e1713d4b4b58fcee9ac5a14b116e7b77c9c6a27b6777"},"LA-1":{"agency":"Louisiana State Legislature","kind":"statute","title":"La. R.S. 47:32 (Rates of tax)","url":"https://www.legis.la.gov/legis/Law.aspx?p=y&d=101946","pinpoint":"subsection A","quote":"The tax to be assessed, levied, collected, and paid upon the taxable income of an individual shall be computed at the rate of three percent on net income.","data_year":"2026","downloaded":"2026-10-19","sha256":"b5600885f3e6255d035e3d65f5a27ef87c34e79a6caa81e13f47770804a17993"},"LA-2":{"agency":"Louisiana Department of Revenue","kind":"dor_page","title":"LDR FAQ: What are the individual income tax rates and brackets?","url":"https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/","pinpoint":"answer, first paragraph","quote":"For taxable periods beginning on or after January 1, 2025, the individual income tax rate is a flat 3%.","data_year":"2026","downloaded":"2026-10-19","sha256":"9a8f5ec547e13af12d9f309bc0810cf201e9eabd8ad4b9ea56e69a1fe124ff8e"},"ME-1":{"agency":"Maine Revenue Services","kind":"dor_rate_schedule","title":"2026 Individual Income Tax Rates (rate schedules), revised May 20, 2026","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf","pinpoint":"Single and Joint schedules; Note (1)","quote":"$64,850 or more (1)                           $4,117 plus 7.15% of excess over $64,850","data_year":"2026","downloaded":"2026-10-19","sha256":"64946a135ef18e8a0085fb47b67e99968467fd0b8d8932ea68d9f3c7560d6d80"},"ME-2":{"agency":"Maine Revenue Services","kind":"dor_rate_schedule","title":"2026 Individual Income Tax Rates, joint schedule","url":"https://www.maine.gov/revenue/sites/maine.gov.revenue/files/2026-05/ind_tax_rate_sched_2026_rev.pdf","pinpoint":"Married Individuals and Surviving Spouses Filing Joint Returns","quote":"$129,750 or more (1)                          $8,237 plus 7.15% of excess over $129,750","data_year":"2026","downloaded":"2026-10-19","sha256":"64946a135ef18e8a0085fb47b67e99968467fd0b8d8932ea68d9f3c7560d6d80"},"ME-3":{"agency":"Maine Legislature","kind":"statute","title":"36 M.R.S. § 5111 (Rate of tax), sub-§ 7 (Income tax surcharge)","url":"https://legislature.maine.gov/statutes/36/title36sec5111.html","pinpoint":"subsection 7","quote":"For tax years beginning on or after January 1, 2026, the tax calculated under subsections 1‑F , 2‑F and 3‑F is increased by an income tax surcharge at the rate of 2% on that portion of the taxpayer's Maine taxable income in excess of:","data_year":"2026","downloaded":"2026-10-19","sha256":"8b7085e57296b73490d121853f3cf8828609ee08b48fc39c818474c5a402d25e"},"MD-1":{"agency":"Maryland General Assembly","kind":"statute","title":"Md. Code, Tax-General § 10-105(a)","url":"https://mgaleg.maryland.gov/mgawebsite/Laws/StatuteText?article=gtg&section=10-105&enactments=false","pinpoint":"subsection (a)(1)(x) and (a)(2)(x); (a)(3)-(4)","quote":"(x) 6.50% of Maryland taxable income in excess of $1,200,000.","data_year":"2026","downloaded":"2026-10-19","sha256":"cda1e307a574dff9ef0bfae9b4045e795f643f05b57c4d1edc0e88afa0d1505c"},"MD-2":{"agency":"Comptroller of Maryland","kind":"dor_withholding","title":"Maryland Withholding Tax Facts, January 2026 - December 2026 (Tax Rate Schedules I and II; county rates)","url":"https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/facts/withholding-tax-facts-2026.pdf","pinpoint":"Income Tax Rate, Tax Rate Schedule I and II","quote":"$58,385.00 plus 6.50% of the excess over $1,000,000","data_year":"2026","downloaded":"2026-10-19","sha256":"6d3f7d286dbf710e14eacacf291e9aeb2676726b2d843af215620e63f1554606"},"MA-1":{"agency":"Massachusetts Department of Revenue","kind":"dor_page","title":"Tax Rates (Personal income; Withholding on wages)","url":"https://www.mass.gov/info-details/massachusetts-tax-rates","pinpoint":"Rates table, Personal income row (page updated December 30, 2025)","quote":"Tax year 2026: For income exceeding $1,107,750, there is an additional surtax of 4%.","data_year":"2026","downloaded":"2026-10-19","sha256":"201c362cf125d16a320ee0254b4e03946588bacf26a2b4428da4bb80ed59ec97"},"MA-2":{"agency":"Massachusetts Department of Revenue","kind":"dor_page","title":"Massachusetts 4% Surtax on Taxable Income","url":"https://www.mass.gov/info-details/massachusetts-4-surtax-on-taxable-income","pinpoint":"Calculating Income Subject to the 4% Surtax","quote":"Tax year 2026 is $1,107,750","data_year":"2026","downloaded":"2026-10-19","sha256":"ba35a83bd6ccd450bf8033db4375c6cfa0c9e712b9353c27ffaf77bfd8718671"},"MA-3":{"agency":"Massachusetts Legislature","kind":"statute","title":"M.G.L. c. 62, § 4 (Rates of tax)","url":"https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62/Section4","pinpoint":"subsections (b) and (d)","quote":"Part B taxable income shall be taxed at a rate of not less than 5 per cent.","data_year":"2026","downloaded":"2026-10-19","sha256":"d4326d409111456503bc014542c4e16811ebf6b5218132fdc2db7a1f808fc527"},"MI-1":{"agency":"Michigan Department of Treasury","kind":"dor_notice","title":"Taxpayer Notice: 4.25% Income Tax Rate for Individuals and Fiduciaries in 2026 Tax Year (April 15, 2026)","url":"https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year","pinpoint":"final paragraph","quote":"As a result, the rate in effect under Section 51 for the 2026 tax year is 4.25%.","data_year":"2026","downloaded":"2026-10-19","sha256":"e27d5c9316956bfd323338a130beef7a374e15159fbedbf54aebc7a5e06305ed"},"MI-2":{"agency":"Michigan Legislature","kind":"statute","title":"MCL 206.51 (Income Tax Act of 1967, tax rate)","url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-206-51","pinpoint":"subsection (1)(b)-(c)","quote":"(b) Except as otherwise provided under subdivision (c), on and after October 1, 2012, 4.25%.","data_year":"2026","downloaded":"2026-10-19","sha256":"03dd1d3572c7bd68acdaaec57bca3c18bcbbd996032c4a66e5b09b5167587376"},"MN-1":{"agency":"Minnesota Department of Revenue","kind":"dor_notice","title":"Press release: Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026 (Dec. 16, 2025)","url":"https://www.revenue.state.mn.us/press-release/2025-12-16/minnesota-income-tax-brackets-standard-deduction-and-dependent-exemption","pinpoint":"2026 Minnesota Income Tax Brackets table","quote":"Single up to $33,310 $33,311 - $109,430 $109,431 - $203,150 $203,151 and over","data_year":"2026","downloaded":"2026-10-19","sha256":"1aa923698c71f60b2ddff49c26351f03d7fb59d8b13c98aeaa5bdb81f2e0e15f"},"MN-2":{"agency":"Minnesota Department of Revenue","kind":"dor_inflation_notice","title":"Inflation-adjusted amounts, tax year 2026 (290.06, Subd. 2c Income Tax Brackets)","url":"https://www.revenue.state.mn.us/sites/default/files/2025-12/inflation-adjusted-amounts-2026.pdf","pinpoint":"290.06, Subd. 2c, Married Joint 4th Bracket Threshold","quote":"4th Bracket Threshold                            2019             $337,930","data_year":"2026","downloaded":"2026-10-19","sha256":"db216e8d9c0db86bb381cd4fbe3e338b933eae66e833e9dbe57b27c483557b8b"},"MN-3":{"agency":"Minnesota Department of Revenue","kind":"dor_session_law_analysis","title":"Analysis of Session Laws 2026, Chapter 128 (H.F. 2438), enacted omnibus tax bill (May 26, 2026)","url":"https://www.revenue.state.mn.us/sites/default/files/2026-05/hf2438sf2082-enacted-otb.pdf","pinpoint":"page 12, tax relief account","quote":"whether there is enough funding to reduce the first income","data_year":"2026","downloaded":"2026-10-19","sha256":"8ba12e78b24a375031a3b137b4ec0cb4dea719495ffd12fecf61d29236427405"},"MS-1":{"agency":"Mississippi Department of Revenue","kind":"dor_withholding","title":"Pub 89-700-25-1, Withholding Income Tax Tables and Employer Instructions (revised 1/13/2026)","url":"https://www.dor.ms.gov/sites/default/files/tax-forms/business/89700251revised1.13.2026.pdf","pinpoint":"Income Tax Rates table (Tax Year 2026)","quote":"Remaining balance (excess of $10,000)                4.0%","data_year":"2026","downloaded":"2026-10-19","sha256":"5eabfe62a2d271ab21f72f741c95d1e0b49021b4ef286a644f4270b512a4d585"},"MS-2":{"agency":"Mississippi Department of Revenue","kind":"dor_page","title":"Individual Income Tax General Information (Tax Rates)","url":"https://www.dor.ms.gov/general-information","pinpoint":"Tax Rates for Tax years 2025-2027","quote":"each spouse can calculate their tax liability separately and add the results.","data_year":"2026","downloaded":"2026-10-19","sha256":"d139cb1341f1849ca321acf892744cd9727caa794c74aa26d776dcfe3639998d"},"MS-3":{"agency":"Mississippi Legislature","kind":"session_law","title":"2025 Regular Session House Bill 1 (As Sent to Governor), amending Miss. Code Ann. § 27-7-5","url":"https://billstatus.ls.state.ms.us/documents/2025/html/HB/0001-0099/HB0001SG.htm","pinpoint":"Section 27-7-5(1)(a)(ii), items 3-7","quote":"4. For calendar year 2027, on such taxable income, the rate shall be three and three-quarters percent (3.75%);","data_year":"2026","downloaded":"2026-10-19","sha256":"5b04f6b5557c0ae542c57fca7beba06e601fe1bcd556b01e70ed4a8b67f8c7df"},"MS-4":{"agency":"Mississippi Legislature","kind":"session_law_status","title":"2025 House Bill 1 bill history","url":"https://billstatus.ls.state.ms.us/2025/pdf/history/HB/HB0001.xml","pinpoint":"action 20","quote":"Approved by Governor","data_year":"2026","downloaded":"2026-10-19","sha256":"2cd4068b0699325abcbf4e760144125b6f314b6975bab92a0fd414046e5c9d1b"},"MO-1":{"agency":"Missouri Department of Revenue","kind":"dor_withholding","title":"2026 Missouri Withholding Tax Formula (Income Tax Withholding Percentage Tax, Annual Payroll)","url":"https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf","pinpoint":"page 2, Annual Payroll column; Supplemental Pay Withholding","quote":"Withhold a flat percentage rate of 4.7 percent of the supplemental wages","data_year":"2026","downloaded":"2026-10-19","sha256":"943ce02894aefe7bdc2bf4cf08fe6428266607ee95a5f1816a1fbffa103b0777"},"MO-2":{"agency":"Missouri Department of Revenue","kind":"dor_page","title":"2025 Individual Income Tax Year Changes (Tax Rate Changes - Indexed for Inflation; capital gains subtraction)","url":"https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/","pinpoint":"Capital Gains Subtraction section; rate table","quote":"The individual income tax rate for tax year 2025 is 4.7%.","data_year":"2026","downloaded":"2026-10-19","sha256":"b546278ecee4a475640ec7056f1040837463a2065b6e5e3fc22eb83ce192f933"},"MO-3":{"agency":"Missouri Revisor of Statutes","kind":"statute","title":"RSMo 143.011 (Resident individuals, tax rates, rate reductions)","url":"https://revisor.mo.gov/main/OneSection.aspx?section=143.011","pinpoint":"subsection 4","quote":"Each reduction in the top rate of tax shall be by one-tenth of a percent and no more than one reduction shall occur in a calendar year.","data_year":"2026","downloaded":"2026-10-19","sha256":"916d3ae772a512150ce588258b601e61f4bb65e17a693197254bdcbbada03437"},"MO-4":{"agency":"Missouri Department of Revenue","kind":"dor_notice","title":"2026 Tax Legislative Changes","url":"https://dor.mo.gov/taxation/individual/tax-types/income/year-changes/documents/2026-Tax-Legislative-Changes.pdf","pinpoint":"whole document (no individual income tax rate change listed)","quote":"The following legislative changes affect the Missouri Department of Revenue’s taxation processes and are effective","data_year":"2026","downloaded":"2026-10-19","sha256":"4ce6b97dd2105cfcd2e4806308ad13208a8096bdc546a5ead357d5f3ab21bc41"},"MT-1":{"agency":"Montana Legislature","kind":"statute","title":"MCA 15-30-2103 (Temporary) Rate of tax (Montana Code Annotated 2025)","url":"https://archive.legmt.gov/bills/mca/title_0150/chapter_0300/part_0210/section_0030/0150-0300-0210-0030.html","pinpoint":"(1)(a) and (1)(c); terminates December 31, 2026","quote":"(ii) on any Montana taxable income in excess of $47,500 or any part of that income, 5.65%;","data_year":"2026","downloaded":"2026-10-19","sha256":"8b01dd8c9e4811211581b6bb676f42d76e769edaff7b199e6882d6294039b81b"},"MT-2":{"agency":"Montana Department of Revenue","kind":"dor_page","title":"HB337: 2026-2027 Montana Individual Income Tax Changes","url":"https://revenue.mt.gov/news/recent-news/HB-337","pinpoint":"Tax Year 2026 table","quote":"4.7% on taxable income* $0.00 to $95,000 $0.00 to $71,250 $0.00 to $47,500 5.65% on taxable income* over $95,000 over $71,250 over $47,500","data_year":"2026","downloaded":"2026-10-19","sha256":"15e3024d6de9a6ba10cc3f61c4d5ead826708d825dbbc0b7123de89665e26e33"},"NE-1":{"agency":"Nebraska Legislature","kind":"statute","title":"Neb. Rev. Stat. 77-2715.03 (Individual income tax brackets and rates)","url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2715.03","pinpoint":"subsection (2)(b)(ii) and (2)(c)(v)","quote":"(v) 4.55% for taxable years beginning or deemed to begin on or after January 1, 2026, and before January 1, 2027;","data_year":"2026","downloaded":"2026-10-19","sha256":"a45c581f08e1d0c31a7850e09ccfba321d355122166adc09ebee422b44296c25"},"NE-2":{"agency":"Nebraska Department of Revenue","kind":"form_instructions","title":"2026 Form 1040N-ES, 2026 Nebraska Estimated Income Tax Rate Schedule","url":"https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf","pinpoint":"page 5","quote":"are at the same rate of 4.55% per Neb. Rev. Stat. § 77-2715.03(2)(c)(v).","data_year":"2026","downloaded":"2026-10-19","sha256":"456e8d651addfb9f3056f996d195e0ae428b87a1e84727c8038a208fb6d880d5"},"NE-3":{"agency":"Nebraska Department of Revenue","kind":"form_instructions","title":"2026 Form 1040N-ES, 2026 Nebraska Estimated Income Tax Rate Schedule (married filing jointly)","url":"https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf","pinpoint":"page 5, Married, Filing Jointly","quote":"1,651.88 + 4.55% of the excess over $49,530","data_year":"2026","downloaded":"2026-10-19","sha256":"456e8d651addfb9f3056f996d195e0ae428b87a1e84727c8038a208fb6d880d5"},"NV-1":{"agency":"Nevada Legislature","kind":"constitution","title":"Nevada Constitution, Article 10, Section 1, subsection 9","url":"https://www.leg.state.nv.us/Const/NvConst.html","pinpoint":"Art. 10, Sec. 1(9)","quote":"No income tax shall be levied upon the wages or personal income of natural persons.","data_year":"2026","downloaded":"2026-10-19","sha256":"726067b645f47709f00c2cf23ee6a514f7fc64381fd6c1f6eb0b1f48b31c51cc"},"NH-1":{"agency":"New Hampshire General Court","kind":"statute","title":"RSA Chapter 77 (Taxation of Incomes) - repealed","url":"https://gencourt.state.nh.us/rsa/html/V/77/77-mrg.htm","pinpoint":"Chapter 77 note","quote":"[Repealed by 2021, 91:99, II, eff. 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Tax Law 601 (a)(1)(B)(vii) and (c)(1)(B)(vii), as amended by S.3009-C/A.3009-C of 2025 (Chapter 59, Part A)","url":"https://nyassembly.gov/leg/?default_fld=&leg_video=&bn=A03009&term=2025&Summary=Y&Actions=Y&Text=Y","pinpoint":"Part A, sections 1 and 5 (clause (vii))","quote":"twenty-five and before two thousand twenty-seven the following rates","data_year":"2026","downloaded":"2026-10-19","sha256":"ada62b775804adaf8a7c6402dae6fe98b114ade4197093032b0b46dd8ea8dfff"},"NY-2":{"agency":"New York State Assembly (bill text)","kind":"session_law","title":"N.Y. Tax Law 601 (a)(1)(B)(vii) joint schedule, as amended","url":"https://nyassembly.gov/leg/?default_fld=&leg_video=&bn=A03009&term=2025&Summary=Y&Actions=Y&Text=Y","pinpoint":"Part A, section 1","quote":"Not over $17,150 3.90% of the New York taxable","data_year":"2026","downloaded":"2026-10-19","sha256":"ada62b775804adaf8a7c6402dae6fe98b114ade4197093032b0b46dd8ea8dfff"},"NY-3":{"agency":"New York State Assembly (bill text)","kind":"session_law","title":"N.Y. Tax Law 601 (c)(1)(B)(vii) unmarried schedule, as amended","url":"https://nyassembly.gov/leg/?default_fld=&leg_video=&bn=A03009&term=2025&Summary=Y&Actions=Y&Text=Y","pinpoint":"Part A, section 5","quote":"Not over $8,500 3.90% of the New York taxable income","data_year":"2026","downloaded":"2026-10-19","sha256":"ada62b775804adaf8a7c6402dae6fe98b114ade4197093032b0b46dd8ea8dfff"},"NY-4":{"agency":"New York State Department of Taxation and Finance","kind":"withholding_tables","title":"NYS-50-T-NYS (1/26) New York State Withholding Tax Tables and Methods, effective January 1, 2026","url":"https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf","pinpoint":"page 3, General changes for 2026","quote":"The 2026 New York State personal income tax rate schedules have been revised to reflect certain income tax rate reductions enacted","data_year":"2026","downloaded":"2026-10-19","sha256":"e1c2b3440572a10019efe8d8e4d727474c55afb37dd5d18a6a73b94463baf3e8"},"NC-1":{"agency":"North Carolina General Assembly","kind":"statute","title":"N.C. Gen. Stat. 105-153.7 (Individual income tax imposed)","url":"https://www.ncleg.gov/EnactedLegislation/Statutes/HTML/BySection/Chapter_105/GS_105-153.7.html","pinpoint":"subsections (a) and (a1)","quote":"After 2025 3.99%","data_year":"2026","downloaded":"2026-10-19","sha256":"32b3852efdedb19b585193c53e5f3c4fe5941301ca9d49f3c75977437d52ecfe"},"NC-2":{"agency":"North Carolina Department of Revenue","kind":"dor_page","title":"Tax Rate Schedules (Individual Income Tax)","url":"https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules","pinpoint":"Current Tax Year Rates","quote":"For Taxable Years after 2025, the North Carolina individual income tax rate is 3.99% (0.0399).","data_year":"2026","downloaded":"2026-10-19","sha256":"9a4471df8d5b7748e1be3a7a3734f38a1e5f02d77c4f5a1baad82a281065a762"},"NC-3":{"agency":"North Carolina Department of Revenue","kind":"dor_page","title":"Tax Rate Schedules (Individual Income Tax)","url":"https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules","pinpoint":"Current Tax Year Rates","quote":"Additional rate changes may apply to tax years beginning with 2027 based on certain rate reduction triggers.","data_year":"2026","downloaded":"2026-10-19","sha256":"9a4471df8d5b7748e1be3a7a3734f38a1e5f02d77c4f5a1baad82a281065a762"},"ND-1":{"agency":"North Dakota Legislative Branch","kind":"statute","title":"N.D.C.C. 57-38-30.3 (Individual, estate, and trust income tax)","url":"https://ndlegis.gov/cencode/t57c38.pdf","pinpoint":"subsection 1(a), 1(b), 1(g)","quote":"$225,975 $3,534.38 + 2.50% $225,975","data_year":"2026","downloaded":"2026-10-19","sha256":"2429bef99ad1fccf9bc14f4e0d4cbb11948c3798fbadc3326677fd34c5e42979"},"ND-2":{"agency":"North Dakota Office of State Tax Commissioner","kind":"form_instructions","title":"2026 Form ND-1ES, 2026 Forms ND-1 and ND-EZ Tax Rate Schedules","url":"https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf","pinpoint":"page 2 rate schedules","quote":"2026 Forms ND-1 and ND-EZ Tax Rate Schedules","data_year":"2026","downloaded":"2026-10-19","sha256":"8ae79e875b28c19ee124cbfe59a700f880e231cea0f5d6807b79958bf90cb864"},"ND-3":{"agency":"North Dakota Office of State Tax Commissioner","kind":"form_instructions","title":"2026 Form ND-1ES, single schedule","url":"https://www.tax.nd.gov/sites/www/files/documents/forms/individual/2025-iit/28709-form-nd-1es-2026.pdf","pinpoint":"page 2, Single","quote":"0.00 + 1.95% of amount over $ 49,575","data_year":"2026","downloaded":"2026-10-19","sha256":"8ae79e875b28c19ee124cbfe59a700f880e231cea0f5d6807b79958bf90cb864"},"OH-1":{"agency":"Ohio Legislative Service Commission (codes.ohio.gov)","kind":"statute","title":"Ohio Rev. Code 5747.02 (Tax rates), as amended by H.B. 96, 136th G.A.","url":"https://codes.ohio.gov/ohio-revised-code/section-5747.02","pinpoint":"division (A)(3)(c)","quote":"(c) For taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050.","data_year":"2026","downloaded":"2026-10-19","sha256":"960f9336ebcaf1ab4dbe7f75775224e52642d75f03d0f1afa7c134ff1d6c5c3a"},"OH-2":{"agency":"Ohio Legislative Service Commission (codes.ohio.gov)","kind":"statute","title":"Ohio Rev. Code 5747.02 (Tax rates)","url":"https://codes.ohio.gov/ohio-revised-code/section-5747.02","pinpoint":"division (A)(3)","quote":"If the balance thus obtained is equal to or less than twenty-six thousand fifty dollars, no tax shall be imposed on that balance.","data_year":"2026","downloaded":"2026-10-19","sha256":"960f9336ebcaf1ab4dbe7f75775224e52642d75f03d0f1afa7c134ff1d6c5c3a"},"OH-3":{"agency":"Ohio Department of Taxation","kind":"dor_notice","title":"New Ohio Withholding Rates Effective August 1, 2026 (bulletin, 07/15/2026)","url":"https://content.govdelivery.com/accounts/OHTAX/bulletins/420a1ea","pinpoint":"bulletin body","quote":"This change was necessary due to income tax rate reductions authorized under House Bill 96 (136th General Assembly).","data_year":"2026","downloaded":"2026-10-19","sha256":"d7e1c4a95f06d3231b31863f77cd45d624602886be4ab27fe3fee751b688697d"},"OH-4":{"agency":"Ohio Department of Taxation","kind":"dor_page","title":"Ohio Individual Income Tax Rates (annual tax rates page)","url":"https://tax.ohio.gov/individual/resources/annual-tax-rates","pinpoint":"table for taxable years beginning in 2025 (prior-year context)","quote":"For taxable years beginning in 2025:","data_year":"2026","downloaded":"2026-10-19","sha256":"9f40731c41fed5a64f53fc0d3f231e103bfefc9cc454ba4c2eee07ba35ac9b22"},"OK-1":{"agency":"Oklahoma Legislature","kind":"session_law","title":"Enrolled HB 2764 (2025), amending 68 O.S. 2355, subsection D","url":"https://www.oklegislature.gov/cf_pdf/2025-26%20ENR/HB/HB2764%20ENR.PDF","pinpoint":"68 O.S. 2355(D)(1)-(2), pp. 10-11","quote":"For tax year 2026 and for subsequent tax years","data_year":"2026","downloaded":"2026-10-19","sha256":"4614fc47b255f1a6fea7982785cf127c269103cdcf7040609fe87ef8784195d1"},"OK-2":{"agency":"Oklahoma Legislature","kind":"session_law","title":"Enrolled HB 2764 (2025), 68 O.S. 2355(D)(1) single","url":"https://www.oklegislature.gov/cf_pdf/2025-26%20ENR/HB/HB2764%20ENR.PDF","pinpoint":"68 O.S. 2355(D)(1)(a)","quote":"0% tax on first $3,750.00 or part thereof,","data_year":"2026","downloaded":"2026-10-19","sha256":"4614fc47b255f1a6fea7982785cf127c269103cdcf7040609fe87ef8784195d1"},"OK-3":{"agency":"Oklahoma Legislature","kind":"session_law","title":"Enrolled HB 2764 (2025), 68 O.S. 2355(D)(2) joint","url":"https://www.oklegislature.gov/cf_pdf/2025-26%20ENR/HB/HB2764%20ENR.PDF","pinpoint":"68 O.S. 2355(D)(2)(a)","quote":"0% tax on first $7,500.00 or part thereof,","data_year":"2026","downloaded":"2026-10-19","sha256":"4614fc47b255f1a6fea7982785cf127c269103cdcf7040609fe87ef8784195d1"},"OK-4":{"agency":"Oklahoma Legislature","kind":"session_law","title":"HB 2764 bill history","url":"https://www.oklegislature.gov/BillInfo.aspx?Bill=HB2764&Session=2500","pinpoint":"history table","quote":"Approved by Governor 05/28/2025","data_year":"2026","downloaded":"2026-10-19","sha256":"648a033853fb1e629795a87f4f07abd757736c569c1fcdeeeeb15859f442c7cf"},"OK-5":{"agency":"Oklahoma Tax 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Legislature","kind":"statute","title":"ORS 316.042 (Amount of tax where joint return used)","url":"https://www.oregonlegislature.gov/bills_laws/ors/ors316.html","pinpoint":"316.042","quote":"tax which would be imposed if the taxable income were cut in half.","data_year":"2026","downloaded":"2026-10-19","sha256":"c556b25dd3be1653212a5f1dd5d03c4948baff28ca1307ab77066a9619563621"},"OR-3":{"agency":"Oregon Department of Revenue","kind":"withholding_formula","title":"Oregon Withholding Tax Formulas, effective January 1, 2026 (150-206-436, Rev. 12-31-25), single","url":"https://www.oregon.gov/dor/forms/FormsPubs/withholding-tax-formulas_206-436_2026.pdf","pinpoint":"pp. 6-7, single formula","quote":"WH = 479 + [(BASE – 4,550) × 0.0675]","data_year":"2026","downloaded":"2026-10-19","sha256":"5beea1190b4072da8fb027d211665a4899ffd43d4488ab9e910bde57261ed37d"},"OR-4":{"agency":"Oregon Department of Revenue","kind":"withholding_formula","title":"Oregon Withholding Tax Formulas 2026, 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Repealed By Laws 1998, ch. 5, § 4.","data_year":"2026","downloaded":"2026-10-19","sha256":"f5d0b10433ddd2e7b135e3f53a87496f0bd705dcd1981807a70478a6ce338ede"},"WY-2":{"agency":"Wyoming Legislature","kind":"statute","title":"Wyoming Statutes 39-12-101 (Preemption by state)","url":"https://wyoleg.gov/statutes/compress/title39.pdf","pinpoint":"39-12-101","quote":"The state of Wyoming does hereby preempt for itself the field of imposing and levying income taxes, earning taxes, or any other form of tax based on wages or other income","data_year":"2026","downloaded":"2026-10-19","sha256":"f5d0b10433ddd2e7b135e3f53a87496f0bd705dcd1981807a70478a6ce338ede"}},"fields":{"code":{"label":"Postal code","unit":"text"},"name":{"label":"Jurisdiction","unit":"text"},"slug":{"label":"URL slug","unit":"text"},"fips":{"label":"FIPS code","unit":"text"},"tax_year":{"label":"Tax year shown","unit":"year"},"year_status":{"label":"Whether 2026 figures are published","unit":"text"},"type":{"label":"Rate structure","unit":"text"},"wage_income_taxed":{"label":"Taxes wage income","unit":"bool"},"local_income_tax":{"label":"Localities levy an income tax","unit":"bool"},"brackets":{"label":"Brackets (over, rate_pct) for single and joint","unit":"schedule"},"brackets_count":{"label":"Number of brackets (single)","unit":"count"},"lowest_rate_pct":{"label":"Lowest rate","unit":"pct"},"top_rate_pct":{"label":"Top rate","unit":"pct"},"surtaxes":{"label":"Surtaxes","unit":"schedule"},"surtax_top_pct":{"label":"Top rate including surtax","unit":"pct"},"notes":{"label":"Notes","unit":"text"},"confidence":{"label":"Research confidence","unit":"text"},"open_questions":{"label":"Open questions","unit":"text"}},"rows":[{"key":"AL","status":"verified","_src":["AL-1","AL-2"],"_loc":"What is Alabama's Individual Income Tax Rate? (FAQ): FAQ answer; Withholding Tax Tables and Instructions for Employers and Withholding Agents (Revised January 2026): Formula method, line 5 (tax computation) and general information on local occupational taxes","code":"AL","name":"Alabama","slug":"alabama","fips":"01","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":true,"brackets":{"single":[{"over":0,"rate_pct":2},{"over":500,"rate_pct":4},{"over":3000,"rate_pct":5}],"joint":[{"over":0,"rate_pct":2},{"over":1000,"rate_pct":4},{"over":6000,"rate_pct":5}]},"brackets_count":3,"lowest_rate_pct":2,"top_rate_pct":5,"surtaxes":[],"notes":"Alabama's three rates and fixed (non-indexed) brackets are stated by the Department of Revenue and repeated in its withholding booklet revised January 2026; married couples filing jointly use brackets twice as wide. Some Alabama cities and counties levy local occupational taxes on wages, which the state does not administer.","confidence":"high","open_questions":["The statute (Code of Ala. 1975, Section 40-18-5) could not be retrieved from the Legislature's ALISON site (JavaScript-only), so the numbers rest on the Department of Revenue FAQ and its January 2026 withholding booklet; the brackets are not inflation-indexed."]},{"key":"AK","status":"verified","_src":["AK-1","AK-2"],"_loc":"Tax Types > Personal Income: Does Alaska have a personal income tax?; Tax Types > Withholding Tax: Does Alaska have a withholding tax?","code":"AK","name":"Alaska","slug":"alaska","fips":"02","tax_year":2026,"year_status":"no_wage_tax","type":"none","wage_income_taxed":false,"local_income_tax":false,"brackets":{"single":[],"joint":[]},"brackets_count":0,"lowest_rate_pct":0,"top_rate_pct":0,"surtaxes":[],"notes":"Alaska has no individual income tax, so no state income tax is withheld from wages.","confidence":"high","open_questions":[]},{"key":"AZ","status":"verified","_src":["AZ-1","AZ-2","AZ-3"],"_loc":"Laws 2021, Chapter 412 (SB 1828), Sec. 15 amending A.R.S. 43-1011: A.R.S. 43-1011(A)(9) as amended; 2025 Arizona Form 140 Resident Personal Income Tax Return Instructions: Line 46 - Tax Amount; A.R.S. 43-1011 (Taxes and tax rates), online text: page title; text labelled (L21, Ch. 411, sec. 4)","code":"AZ","name":"Arizona","slug":"arizona","fips":"04","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":2.5}],"joint":[{"over":0,"rate_pct":2.5}]},"brackets_count":1,"lowest_rate_pct":2.5,"top_rate_pct":2.5,"surtaxes":[],"notes":"Arizona taxes all taxable income at one flat rate for every filing status; the 2021 session law that created the flat rate sets it with no end year.","confidence":"high","open_questions":["The Legislature's online A.R.S. 43-1011 text is out of date (it stops at the 2019 brackets); the 2.5% rate rests on the session law (Laws 2021, ch. 412, as accelerated) and the DOR 2025 Form 140 instructions.","2026 bill HB 2636 (8% on income over $1,000,000) applies only to taxable years beginning after December 31, 2026 by its own text, so it cannot change 2026; its enactment status was not checked."]},{"key":"AR","status":"verified","_src":["AR-1","AR-2"],"_loc":"Act 1 of 2026 (First Extraordinary Session), HB 1001, amending Ark. Code 26-51-201(a)(4): Section 1, 26-51-201(a)(4)(A)-(C); approved 5/6/26; Withholding Tax Formula Method, Effective 01/01/2026 (revised May 29, 2026): Step 3 tax bracket table","code":"AR","name":"Arkansas","slug":"arkansas","fips":"05","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":0},{"over":5600,"rate_pct":2},{"over":11200,"rate_pct":3},{"over":16000,"rate_pct":3.4},{"over":26400,"rate_pct":3.7}],"joint":[{"over":0,"rate_pct":0},{"over":5600,"rate_pct":2},{"over":11200,"rate_pct":3},{"over":16000,"rate_pct":3.4},{"over":26400,"rate_pct":3.7}]},"brackets_count":5,"lowest_rate_pct":0,"top_rate_pct":3.7,"surtaxes":[],"notes":"Act 1 of the 2026 First Extraordinary Session cut the top rate from 3.9% to 3.7%, back to January 1, 2026. The brackets shown are the table for net income up to $94,700. Above $94,700, a separate table applies (2% on the first $4,700, 3.7% on the rest), with a bracket adjustment that phases out by $97,600. The statute gives one table for every individual, so joint filers use the same thresholds.","confidence":"high","open_questions":["Arkansas uses two tables based on total net income (up to $94,700, and over $94,700). The single 'over' list here follows the table for net income up to $94,700; the display may need a footnote for the high-income table."]},{"key":"CA","status":"verified","_src":["CA-1","CA-2","CA-3","CA-4"],"_loc":"2025 California Tax Rate Schedules (Schedules X and Y): Schedule X (single) and Schedule Y (married/RDP filing jointly); 2025 California Resident Income Tax Return Form 540 booklet: Line 62 - Behavioral Health Services Tax; Tax calculator, tables, rates: Tax rate schedules list (latest is 2025); California Withholding Schedules for 2026 (Method B): Example E (married, annualized wages) uses the $22,158 / $52,528 bracket","code":"CA","name":"California","slug":"california","fips":"06","tax_year":2025,"year_status":"rates_2026_brackets_pending","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":1},{"over":11079,"rate_pct":2},{"over":26264,"rate_pct":4},{"over":41452,"rate_pct":6},{"over":57542,"rate_pct":8},{"over":72724,"rate_pct":9.3},{"over":371479,"rate_pct":10.3},{"over":445771,"rate_pct":11.3},{"over":742953,"rate_pct":12.3}],"joint":[{"over":0,"rate_pct":1},{"over":22158,"rate_pct":2},{"over":52528,"rate_pct":4},{"over":82904,"rate_pct":6},{"over":115084,"rate_pct":8},{"over":145448,"rate_pct":9.3},{"over":742958,"rate_pct":10.3},{"over":891542,"rate_pct":11.3},{"over":1485906,"rate_pct":12.3}]},"brackets_count":9,"lowest_rate_pct":1,"top_rate_pct":12.3,"surtaxes":[{"over":1000000,"extra_rate_pct":1.0,"applies_to":"single and joint"}],"notes":"The FTB had not published the inflation-indexed 2026 brackets as of 2026-10-19, so these are the 2025 schedules (the FTB rates page lists tax rate schedules only through 2025). The rates are unchanged, and the EDD's 2026 withholding schedules still use the 2025 thresholds. A 1% Behavioral Health Services Tax (formerly the Mental Health Services Tax) applies to taxable income over $1,000,000, the same threshold for every filing status.","confidence":"high","open_questions":["Swap in the 2026 indexed brackets once the FTB publishes the 2026 tax rate schedules (usually late in the year or in the 2026 Form 540 booklet)."],"surtax_top_pct":13.3},{"key":"CO","status":"verified","_src":["CO-1","CO-2","CO-3","CO-4"],"_loc":"DR 1098, 2026 Colorado Withholding Worksheet for Employers: Step 2c; Individual Income Tax Guide (rates for recent tax years): Tax rate table; September 2026 Economic and Revenue Forecast, TABOR Outlook: TABOR Outlook: FY 2025-26 (no TABOR surplus); September 2026 Economic and Revenue Forecast, temporary income tax rate reduction: TABOR Outlook: refund mechanisms","code":"CO","name":"Colorado","slug":"colorado","fips":"08","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":4.4}],"joint":[{"over":0,"rate_pct":4.4}]},"brackets_count":1,"lowest_rate_pct":4.4,"top_rate_pct":4.4,"surtaxes":[],"notes":"Colorado taxes all filers at one flat rate of 4.40%, applied in the Department of Revenue's 2026 withholding worksheet. The temporary TABOR-triggered rate cut (used for 2024, at 4.25%) refunds a fiscal-year surplus; Legislative Council Staff's September 2026 forecast reports no TABOR surplus for FY 2025-26, so no cut applies to tax year 2026 (the next one is forecast for 2029).","confidence":"high","open_questions":["Several Colorado cities (e.g., Denver, Aurora) levy flat monthly occupational privilege taxes on employees. These were not checked against primary sources and are not percentage income taxes, so local_income_tax is set to false.","C.R.S. 39-22-104 itself sits behind a bot challenge and was not saved; the 4.40% rate rests on the DOR 2026 withholding worksheet and the September 2026 Legislative Council forecast."]},{"key":"CT","status":"verified","_src":["CT-1","CT-2","CT-3"],"_loc":"Conn. Gen. Stat. 12-700 (Imposition of tax on income. Rates.): subsection (a)(10)(A)(i) and (C)(i); 2026 Supplement, Chapter 229 (Income Tax): table of contents (12-700 not amended in 2025 sessions); IP 2026(1), Connecticut Employer's Tax Guide, Circular CT: Table B - Initial Tax Calculation","code":"CT","name":"Connecticut","slug":"connecticut","fips":"09","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":2},{"over":10000,"rate_pct":4.5},{"over":50000,"rate_pct":5.5},{"over":100000,"rate_pct":6},{"over":200000,"rate_pct":6.5},{"over":250000,"rate_pct":6.9},{"over":500000,"rate_pct":6.99}],"joint":[{"over":0,"rate_pct":2},{"over":20000,"rate_pct":4.5},{"over":100000,"rate_pct":5.5},{"over":200000,"rate_pct":6},{"over":400000,"rate_pct":6.5},{"over":500000,"rate_pct":6.9},{"over":1000000,"rate_pct":6.99}]},"brackets_count":7,"lowest_rate_pct":2,"top_rate_pct":6.99,"surtaxes":[],"notes":"The schedule in Conn. Gen. Stat. 12-700(a)(10) applies to tax years starting on or after January 1, 2024, with no end year; the DRS 2026 employer guide uses the same brackets. Higher earners lose the 2% bracket and pay added 'recapture' amounts, so their effective rate approaches the top rate on all income.","confidence":"high","open_questions":["Bills from the 2026 regular session (Feb to May 2026) were not checked because the search budget ran out; neither the 2026 Supplement nor the DRS 2026 guide shows a change for 2026."]},{"key":"DE","status":"verified","_src":["DE-1","DE-2"],"_loc":"30 Del. C. 1102 (Imposition and rate of tax): subsection (a), paragraph for taxable years beginning after December 31, 2013; Form PIT-EST, Declaration of Estimated Income Tax for Individuals, 2026 (Revised 11/10/25): Tax Computation Table","code":"DE","name":"Delaware","slug":"delaware","fips":"10","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":true,"brackets":{"single":[{"over":0,"rate_pct":0},{"over":2000,"rate_pct":2.2},{"over":5000,"rate_pct":3.9},{"over":10000,"rate_pct":4.8},{"over":20000,"rate_pct":5.2},{"over":25000,"rate_pct":5.55},{"over":60000,"rate_pct":6.6}],"joint":[{"over":0,"rate_pct":0},{"over":2000,"rate_pct":2.2},{"over":5000,"rate_pct":3.9},{"over":10000,"rate_pct":4.8},{"over":20000,"rate_pct":5.2},{"over":25000,"rate_pct":5.55},{"over":60000,"rate_pct":6.6}]},"brackets_count":7,"lowest_rate_pct":0,"top_rate_pct":6.6,"surtaxes":[],"notes":"30 Del. C. 1102(a) sets one rate schedule for all filers for tax years after 2013, and the Division of Revenue's 2026 estimated-tax instructions use the same table; brackets are not indexed. The City of Wilmington levies its own wage (earned income) tax.","confidence":"high","open_questions":["Wilmington's wage tax was not confirmed from a primary source (wilmingtonde.gov blocked automated requests). The rate is not recorded here.","The statute and DOR 2026 table give one schedule for all filing statuses; married couples may also file separately on a combined return. Joint thresholds are repeated as the brief requires."]},{"key":"DC","status":"verified","_src":["DC-1","DC-2"],"_loc":"D.C. Code 47-1806.03 (Tax on residents): subsection (a)(11); DC Individual and Fiduciary Income Tax Rates: Tax Rates (tax years beginning after 12/31/2021)","code":"DC","name":"District of Columbia","slug":"district-of-columbia","fips":"11","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":4},{"over":10000,"rate_pct":6},{"over":40000,"rate_pct":6.5},{"over":60000,"rate_pct":8.5},{"over":250000,"rate_pct":9.25},{"over":500000,"rate_pct":9.75},{"over":1000000,"rate_pct":10.75}],"joint":[{"over":0,"rate_pct":4},{"over":10000,"rate_pct":6},{"over":40000,"rate_pct":6.5},{"over":60000,"rate_pct":8.5},{"over":250000,"rate_pct":9.25},{"over":500000,"rate_pct":9.75},{"over":1000000,"rate_pct":10.75}]},"brackets_count":7,"lowest_rate_pct":4,"top_rate_pct":10.75,"surtaxes":[],"notes":"D.C. Code 47-1806.03(a)(11) sets one schedule for all filing statuses for tax years after 2021, with no end year; the Office of Tax and Revenue shows the same rates.","confidence":"high","open_questions":[]},{"key":"FL","status":"verified","_src":["FL-1","FL-2"],"_loc":"Fla. Const. art. VII, s. 5 (Estate, inheritance and income taxes): art. VII, s. 5(a); Taxes and Fees or Refunds (list of state taxes): list of taxes","code":"FL","name":"Florida","slug":"florida","fips":"12","tax_year":2026,"year_status":"no_wage_tax","type":"none","wage_income_taxed":false,"local_income_tax":false,"brackets":{"single":[],"joint":[]},"brackets_count":0,"lowest_rate_pct":0,"top_rate_pct":0,"surtaxes":[],"notes":"Florida levies no personal income tax; the state constitution bars a tax on the income of resident natural persons beyond any amount creditable against a federal tax. The Department of Revenue's list of state taxes includes corporate income tax but no individual income tax.","confidence":"high","open_questions":[]},{"key":"GA","status":"verified","_src":["GA-1","GA-2","GA-3"],"_loc":"HB 463 (2026), amending O.C.G.A. 48-7-20(a.1)(1): Section 5-1 (effective date/applicability); Important Tax Updates: 2026 Income Tax Changes: 2026 Income Tax Changes; Gov. Kemp Signs Legislation Lowering Taxes and Supporting Economic Growth (May 11, 2026): HB 463 paragraph","code":"GA","name":"Georgia","slug":"georgia","fips":"13","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":4.99}],"joint":[{"over":0,"rate_pct":4.99}]},"brackets_count":1,"lowest_rate_pct":4.99,"top_rate_pct":4.99,"surtaxes":[],"notes":"HB 463 (signed 2026) cut the flat rate from 5.19% to 4.99% for taxable years beginning on or after January 1, 2026, with further 0.125-point annual cuts toward 3.99% from 2027 subject to revenue conditions. The same rate applies to all filing statuses; the 2026 standard deduction is $15,000 single / $30,000 joint.","confidence":"high","open_questions":["The HB 463 PDF prints struck and inserted text together, so the bill quote is limited to the applicability clause; the 4.99% figure is quoted from DOR and the Governor's release."]},{"key":"HI","status":"verified","_src":["HI-1","HI-2","HI-3"],"_loc":"Tax Announcement No. 2024-03, Act 46, SLH 2024, Relating to Income Tax: Tax Year 2025 schedules (pp. 2-3) and Tax Year 2026 section (p. 3); Tax Announcement No. 2026-06, Tax Law Changes from the 2026 Regular Legislative Session: Act 24; Booklet A, Employer's Tax Guide (Rev. 2025), withholding rates for January 1, 2026 and thereafter: Appendix Part 1, annual payroll period","code":"HI","name":"Hawaii","slug":"hawaii","fips":"15","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":1.4},{"over":9600,"rate_pct":3.2},{"over":14400,"rate_pct":5.5},{"over":19200,"rate_pct":6.4},{"over":24000,"rate_pct":6.8},{"over":36000,"rate_pct":7.2},{"over":48000,"rate_pct":7.6},{"over":125000,"rate_pct":7.9},{"over":175000,"rate_pct":8.25},{"over":225000,"rate_pct":9},{"over":275000,"rate_pct":10},{"over":325000,"rate_pct":11}],"joint":[{"over":0,"rate_pct":1.4},{"over":19200,"rate_pct":3.2},{"over":28800,"rate_pct":5.5},{"over":38400,"rate_pct":6.4},{"over":48000,"rate_pct":6.8},{"over":72000,"rate_pct":7.2},{"over":96000,"rate_pct":7.6},{"over":250000,"rate_pct":7.9},{"over":350000,"rate_pct":8.25},{"over":450000,"rate_pct":9},{"over":550000,"rate_pct":10},{"over":650000,"rate_pct":11}]},"brackets_count":12,"lowest_rate_pct":1.4,"top_rate_pct":11,"surtaxes":[],"notes":"Act 46 (SLH 2024) fixed the brackets for 2025 and 2026 (2026 uses the 2025 schedule) and doubled the standard deduction for 2026 ($8,000 single / $16,000 joint). Act 24 (SLH 2026) changes rates and adds a 13% top bracket only from tax year 2027.","confidence":"high","open_questions":["HRS 235-51 itself could not be opened (capitol.hawaii.gov blocked automated access); bracket figures come from the DOTAX announcement summarizing Act 46, consistent with the 2026 withholding tables."]},{"key":"ID","status":"verified","_src":["ID-1","ID-2","ID-3"],"_loc":"Idaho Code 63-3024 (Individuals' tax): subsection (2)(a)-(b); Individual Income Tax Rate Schedule: Year 2025 table (table cells: Single, At least $4,812, Tax rate 5.3%; Married, At least $9,623, Tax rate 5.3%); EPB00744 Table for Percentage Computation Method of Withholding (07-23-2026): Annual payroll period","code":"ID","name":"Idaho","slug":"idaho","fips":"16","tax_year":2025,"year_status":"rates_2026_brackets_pending","type":"flat","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":0},{"over":4811,"rate_pct":5.3}],"joint":[{"over":0,"rate_pct":0},{"over":9622,"rate_pct":5.3}]},"brackets_count":2,"lowest_rate_pct":0,"top_rate_pct":5.3,"surtaxes":[],"notes":"Idaho taxes taxable income above an inflation-indexed zero-rate threshold at a flat 5.3%; the July 2026 withholding tables still use 5.3%, but the Tax Commission has not yet posted the indexed 2026 threshold, so the 2025 thresholds are shown. Head of household and surviving spouse use the joint threshold.","confidence":"medium","open_questions":["2026 indexed zero-rate thresholds not yet published by the Tax Commission; statute history shows last amendment in 2025, and the July 2026 withholding table uses 5.3%, so no 2026 rate change was found."]},{"key":"IL","status":"verified","_src":["IL-1","IL-2"],"_loc":"35 ILCS 5/201 (Tax imposed): subsection (b)(5.4); Income Tax Rates: Individual Income Tax","code":"IL","name":"Illinois","slug":"illinois","fips":"17","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":4.95}],"joint":[{"over":0,"rate_pct":4.95}]},"brackets_count":1,"lowest_rate_pct":4.95,"top_rate_pct":4.95,"surtaxes":[],"notes":"Illinois taxes individual net income at a flat 4.95% for taxable years beginning on or after July 1, 2017, with the same rate for all filing statuses. Local governments do not levy an income tax on wages.","confidence":"high","open_questions":[]},{"key":"IN","status":"verified","_src":["IN-1"],"_loc":"Departmental Notice #1, How to Compute Withholding for State and County Income Tax (effective Oct. 1, 2026): page 2","code":"IN","name":"Indiana","slug":"indiana","fips":"18","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":true,"brackets":{"single":[{"over":0,"rate_pct":2.95}],"joint":[{"over":0,"rate_pct":2.95}]},"brackets_count":1,"lowest_rate_pct":2.95,"top_rate_pct":2.95,"surtaxes":[],"notes":"Indiana's state adjusted gross income tax rate for individuals is a flat 2.95% for 2026. All 92 counties also levy a local income tax on residents (or on nonresidents working in the county), withheld by employers at county-specific rates.","confidence":"high","open_questions":["IC 6-3-2-1 could not be opened (iga.in.gov returned a bot-check page); the rate is stated directly by DOR."]},{"key":"IA","status":"verified","_src":["IA-1","IA-2","IA-3"],"_loc":"Iowa Code 422.5 (Tax imposed), Iowa Code 2026: subsection 1, paragraph a; IDR Announces 2026 Individual Income Tax and Interest Rates (Oct. 21, 2025): Individual income tax; Iowa Individual Income Tax Withholding Formula Effective January 1, 2026: Step 2","code":"IA","name":"Iowa","slug":"iowa","fips":"19","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":true,"brackets":{"single":[{"over":0,"rate_pct":3.8}],"joint":[{"over":0,"rate_pct":3.8}]},"brackets_count":1,"lowest_rate_pct":3.8,"top_rate_pct":3.8,"surtaxes":[],"notes":"Iowa taxes all taxable income at a flat 3.8% under Iowa Code 422.5 (as enacted by SF 2442 in 2024); joint filers use the same rate. Many school districts (and some counties for EMS) levy an income surtax computed as a percentage of state tax.","confidence":"high","open_questions":[]},{"key":"KS","status":"verified","_src":["KS-1","KS-2","KS-3","KS-4"],"_loc":"K.S.A. 79-32,110 (Tax imposed; schedules of tax rates): subsection (a)(1)(B) and (a)(2)(B); K.S.A. 79-32,110c (Adjustment of tax rates contingent on revenue): subsections (b)-(d); Notice 25-06, Decreases of Income and Privilege Tax Rates - Contingent on Revenue (Oct. 2, 2025): final paragraph; Notice 26-11, Decreases of Income and Privilege Tax Rates - Contingent on Revenue (Oct. 15, 2026): final paragraph","code":"KS","name":"Kansas","slug":"kansas","fips":"20","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":5.2},{"over":23000,"rate_pct":5.58}],"joint":[{"over":0,"rate_pct":5.2},{"over":46000,"rate_pct":5.58}]},"brackets_count":2,"lowest_rate_pct":5.2,"top_rate_pct":5.58,"surtaxes":[],"notes":"K.S.A. 79-32,110 sets two rates (5.2% and 5.58%) for tax year 2024 and after; the 2025 revenue trigger in K.S.A. 79-32,110c did not fire, so KDOR confirmed no rate cut for 2026 (nor for 2027). The single schedule applies to all non-joint filers; thresholds are not indexed.","confidence":"high","open_questions":[]},{"key":"KY","status":"verified","_src":["KY-1"],"_loc":"KRS 141.020 (Levy of income tax on individuals): subsection (2)(f)","code":"KY","name":"Kentucky","slug":"kentucky","fips":"21","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":true,"brackets":{"single":[{"over":0,"rate_pct":3.5}],"joint":[{"over":0,"rate_pct":3.5}]},"brackets_count":1,"lowest_rate_pct":3.5,"top_rate_pct":3.5,"surtaxes":[],"notes":"KRS 141.020 sets a flat 3.5% rate for taxable years beginning on or after January 1, 2026 (down from 4%), with further cuts from 2027 only if statutory budget conditions are met. Many Kentucky cities and counties levy occupational license taxes on wages.","confidence":"high","open_questions":[]},{"key":"LA","status":"verified","_src":["LA-1","LA-2"],"_loc":"La. R.S. 47:32 (Rates of tax): subsection A; LDR FAQ: What are the individual income tax rates and brackets?: answer, first paragraph","code":"LA","name":"Louisiana","slug":"louisiana","fips":"22","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":3.0}],"joint":[{"over":0,"rate_pct":3.0}]},"brackets_count":1,"lowest_rate_pct":3.0,"top_rate_pct":3.0,"surtaxes":[],"notes":"Louisiana replaced its graduated brackets with a single flat rate on individual net income for taxable periods beginning on or after January 1, 2025 (Acts 2024, 3rd Ex. Sess., No. 11); the statute in force today still sets that flat rate, so it applies to 2026.","confidence":"high","open_questions":[]},{"key":"ME","status":"verified","_src":["ME-1","ME-2","ME-3"],"_loc":"2026 Individual Income Tax Rates (rate schedules), revised May 20, 2026: Single and Joint schedules; Note (1); 2026 Individual Income Tax Rates, joint schedule: Married Individuals and Surviving Spouses Filing Joint Returns; 36 M.R.S. § 5111 (Rate of tax), sub-§ 7 (Income tax surcharge): subsection 7","code":"ME","name":"Maine","slug":"maine","fips":"23","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":5.8},{"over":27400,"rate_pct":6.75},{"over":64850,"rate_pct":7.15}],"joint":[{"over":0,"rate_pct":5.8},{"over":54850,"rate_pct":6.75},{"over":129750,"rate_pct":7.15}]},"brackets_count":3,"lowest_rate_pct":5.8,"top_rate_pct":7.15,"surtaxes":[{"over":1000000,"extra_rate_pct":2.0,"applies_to":"single"},{"over":1500000,"extra_rate_pct":2.0,"applies_to":"joint"}],"notes":"Maine's three statutory rates are unchanged; bracket amounts are inflation-indexed each year and Maine Revenue Services published the 2026 schedule (revised May 20, 2026). A new 2% income tax surcharge on high incomes (PL 2025, c. 650, Pt. DDDD) starts with tax years beginning January 1, 2026.","confidence":"high","open_questions":[],"surtax_top_pct":9.15},{"key":"MD","status":"verified","_src":["MD-1","MD-2"],"_loc":"Md. Code, Tax-General § 10-105(a): subsection (a)(1)(x) and (a)(2)(x); (a)(3)-(4); Maryland Withholding Tax Facts, January 2026 - December 2026 (Tax Rate Schedules I and II; county rates): Income Tax Rate, Tax Rate Schedule I and II","code":"MD","name":"Maryland","slug":"maryland","fips":"24","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":true,"brackets":{"single":[{"over":0,"rate_pct":2.0},{"over":1000,"rate_pct":3.0},{"over":2000,"rate_pct":4.0},{"over":3000,"rate_pct":4.75},{"over":100000,"rate_pct":5.0},{"over":125000,"rate_pct":5.25},{"over":150000,"rate_pct":5.5},{"over":250000,"rate_pct":5.75},{"over":500000,"rate_pct":6.25},{"over":1000000,"rate_pct":6.5}],"joint":[{"over":0,"rate_pct":2.0},{"over":1000,"rate_pct":3.0},{"over":2000,"rate_pct":4.0},{"over":3000,"rate_pct":4.75},{"over":150000,"rate_pct":5.0},{"over":175000,"rate_pct":5.25},{"over":225000,"rate_pct":5.5},{"over":300000,"rate_pct":5.75},{"over":600000,"rate_pct":6.25},{"over":1200000,"rate_pct":6.5}]},"brackets_count":10,"lowest_rate_pct":2.0,"top_rate_pct":6.5,"surtaxes":[],"notes":"Maryland's statute fixes the bracket amounts (not indexed); the 6.25% and 6.5% top brackets were added by the 2025 Budget Reconciliation and Financing Act and appear in the Comptroller's 2026 rate schedules. Every county and Baltimore City also levies a local income tax on Maryland taxable income, and a separate 2% additional tax applies to net capital gain (not wages) when federal AGI exceeds $350,000.","confidence":"high","open_questions":[]},{"key":"MA","status":"verified","_src":["MA-1","MA-2","MA-3"],"_loc":"Tax Rates (Personal income; Withholding on wages): Rates table, Personal income row (page updated December 30, 2025); Massachusetts 4% Surtax on Taxable Income: Calculating Income Subject to the 4% Surtax; M.G.L. c. 62, § 4 (Rates of tax): subsections (b) and (d)","code":"MA","name":"Massachusetts","slug":"massachusetts","fips":"25","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":5.0}],"joint":[{"over":0,"rate_pct":5.0}]},"brackets_count":1,"lowest_rate_pct":5.0,"top_rate_pct":5.0,"surtaxes":[{"over":1107750,"extra_rate_pct":4.0,"applies_to":"single and joint"}],"notes":"Wages (Part B income) are taxed at a flat 5.00%. The 4% surtax under M.G.L. c. 62, § 4(d) applies to taxable income above an inflation-indexed threshold, which DOR lists as $1,107,750 for tax year 2026; the statute uses one threshold per return, so married couples filing jointly do not get a doubled threshold. Short-term capital gains and collectibles are taxed at higher rates.","confidence":"high","open_questions":[],"surtax_top_pct":9.0},{"key":"MI","status":"verified","_src":["MI-1","MI-2"],"_loc":"Taxpayer Notice: 4.25% Income Tax Rate for Individuals and Fiduciaries in 2026 Tax Year (April 15, 2026): final paragraph; MCL 206.51 (Income Tax Act of 1967, tax rate): subsection (1)(b)-(c)","code":"MI","name":"Michigan","slug":"michigan","fips":"26","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":true,"brackets":{"single":[{"over":0,"rate_pct":4.25}],"joint":[{"over":0,"rate_pct":4.25}]},"brackets_count":1,"lowest_rate_pct":4.25,"top_rate_pct":4.25,"surtaxes":[],"notes":"MCL 206.51 sets a flat 4.25% rate that can be cut for one year by a revenue-versus-inflation trigger; Treasury's April 15, 2026 notice says the trigger was not met, so the 2026 rate is 4.25%. Several Michigan cities (for example Detroit) levy their own city income taxes.","confidence":"high","open_questions":[]},{"key":"MN","status":"verified","_src":["MN-1","MN-2","MN-3"],"_loc":"Press release: Minnesota income tax brackets, standard deduction and dependent exemption amounts for tax year 2026 (Dec. 16, 2025): 2026 Minnesota Income Tax Brackets table; Inflation-adjusted amounts, tax year 2026 (290.06, Subd. 2c Income Tax Brackets): 290.06, Subd. 2c, Married Joint 4th Bracket Threshold; Analysis of Session Laws 2026, Chapter 128 (H.F. 2438), enacted omnibus tax bill (May 26, 2026): page 12, tax relief account","code":"MN","name":"Minnesota","slug":"minnesota","fips":"27","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":5.35},{"over":33310,"rate_pct":6.8},{"over":109430,"rate_pct":7.85},{"over":203150,"rate_pct":9.85}],"joint":[{"over":0,"rate_pct":5.35},{"over":48700,"rate_pct":6.8},{"over":193480,"rate_pct":7.85},{"over":337930,"rate_pct":9.85}]},"brackets_count":4,"lowest_rate_pct":5.35,"top_rate_pct":9.85,"surtaxes":[],"notes":"Minnesota's four rates are set in Minn. Stat. 290.06, subd. 2c, and the bracket thresholds are indexed for inflation each year; the Department of Revenue published the 2026 thresholds on December 16, 2025. The 2026 omnibus tax law (Laws 2026, ch. 128) creates a possible one-year cut to the first-bracket rate funded by a new fraud-related tax, decided each December 15 for the following tax year, so it does not change 2026 rates.","confidence":"high","open_questions":[]},{"key":"MS","status":"verified","_src":["MS-1","MS-2","MS-3","MS-4"],"_loc":"Pub 89-700-25-1, Withholding Income Tax Tables and Employer Instructions (revised 1/13/2026): Income Tax Rates table (Tax Year 2026); Individual Income Tax General Information (Tax Rates): Tax Rates for Tax years 2025-2027; 2025 Regular Session House Bill 1 (As Sent to Governor), amending Miss. Code Ann. § 27-7-5: Section 27-7-5(1)(a)(ii), items 3-7; 2025 House Bill 1 bill history: action 20","code":"MS","name":"Mississippi","slug":"mississippi","fips":"28","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":0.0},{"over":10000,"rate_pct":4.0}],"joint":[{"over":0,"rate_pct":0.0},{"over":10000,"rate_pct":4.0}]},"brackets_count":2,"lowest_rate_pct":0.0,"top_rate_pct":4.0,"surtaxes":[],"notes":"DOR describes Mississippi as having a graduated rate: it taxes the first $10,000 of taxable income at 0% and the rest at a single rate, which 2025 House Bill 1 (approved by the Governor March 27, 2025) set at 4% for 2026, stepping down each year to 3% in 2030. On a combined (joint) return where both spouses work, DOR says each spouse may compute tax separately and add the results, so each spouse's first $10,000 is at 0%.","confidence":"high","open_questions":["DOR's General Information page still carries an older sentence giving 4.4% for 2025 alongside the 2026 table showing 4%; the 2026 withholding publication and HB 1 both give 4% for 2026, so 4% is used.","Classed as graduated (0% band then one rate) because DOR calls it a graduated tax rate; the comparison may prefer to show it as a single 4% rate above a $10,000 zero band."]},{"key":"MO","status":"verified","_src":["MO-1","MO-2","MO-3","MO-4"],"_loc":"2026 Missouri Withholding Tax Formula (Income Tax Withholding Percentage Tax, Annual Payroll): page 2, Annual Payroll column; Supplemental Pay Withholding; 2025 Individual Income Tax Year Changes (Tax Rate Changes - Indexed for Inflation; capital gains subtraction): Capital Gains Subtraction section; rate table; RSMo 143.011 (Resident individuals, tax rates, rate reductions): subsection 4; 2026 Tax Legislative Changes: whole document (no individual income tax rate change listed)","code":"MO","name":"Missouri","slug":"missouri","fips":"29","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":true,"brackets":{"single":[{"over":0,"rate_pct":0.0},{"over":1348,"rate_pct":2.0},{"over":2696,"rate_pct":2.5},{"over":4044,"rate_pct":3.0},{"over":5392,"rate_pct":3.5},{"over":6740,"rate_pct":4.0},{"over":8088,"rate_pct":4.5},{"over":9436,"rate_pct":4.7}],"joint":[{"over":0,"rate_pct":0.0},{"over":1348,"rate_pct":2.0},{"over":2696,"rate_pct":2.5},{"over":4044,"rate_pct":3.0},{"over":5392,"rate_pct":3.5},{"over":6740,"rate_pct":4.0},{"over":8088,"rate_pct":4.5},{"over":9436,"rate_pct":4.7}]},"brackets_count":8,"lowest_rate_pct":0.0,"top_rate_pct":4.7,"surtaxes":[],"notes":"Missouri uses one rate table for all filing statuses, with bracket widths indexed for inflation each year; the 2026 thresholds come from DOR's 2026 withholding formula (annual payroll column), and the top rate there is 4.7%, the same as tax year 2025. Kansas City and St. Louis levy their own earnings taxes, and since 2025 Missouri lets individuals subtract 100% of federal capital gains.","confidence":"medium","open_questions":["Rates are fixed by statute; the 2026 bracket amounts come from the department's own 2026 withholding formula (its annual table uses the income tax brackets, top rate 4.7%), published for 2026 use. The final 2026 return tables are not out yet (they normally appear late in the year or early next year). Re-check then; no change is expected."]},{"key":"MT","status":"verified","_src":["MT-1","MT-2"],"_loc":"MCA 15-30-2103 (Temporary) Rate of tax (Montana Code Annotated 2025): (1)(a) and (1)(c); terminates December 31, 2026; HB337: 2026-2027 Montana Individual Income Tax Changes: Tax Year 2026 table","code":"MT","name":"Montana","slug":"montana","fips":"30","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":4.7},{"over":47500,"rate_pct":5.65}],"joint":[{"over":0,"rate_pct":4.7},{"over":95000,"rate_pct":5.65}]},"brackets_count":2,"lowest_rate_pct":4.7,"top_rate_pct":5.65,"surtaxes":[],"notes":"HB 337 (Ch. 227, L. 2025) widened the 4.7% bracket and cut the top rate to 5.65% for tax year 2026, then 5.4% with wider brackets for 2027. Net long-term capital gains have separate 3.0%/4.1% rates.","confidence":"high","open_questions":[]},{"key":"NE","status":"verified","_src":["NE-1","NE-2","NE-3"],"_loc":"Neb. Rev. Stat. 77-2715.03 (Individual income tax brackets and rates): subsection (2)(b)(ii) and (2)(c)(v); 2026 Form 1040N-ES, 2026 Nebraska Estimated Income Tax Rate Schedule: page 5; 2026 Form 1040N-ES, 2026 Nebraska Estimated Income Tax Rate Schedule (married filing jointly): page 5, Married, Filing Jointly","code":"NE","name":"Nebraska","slug":"nebraska","fips":"31","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":2.46},{"over":4130,"rate_pct":3.51},{"over":24760,"rate_pct":4.55}],"joint":[{"over":0,"rate_pct":2.46},{"over":8250,"rate_pct":3.51},{"over":49530,"rate_pct":4.55}]},"brackets_count":3,"lowest_rate_pct":2.46,"top_rate_pct":4.55,"surtaxes":[],"notes":"Neb. Rev. Stat. 77-2715.03 sets 4.55% for both the third and fourth brackets in 2026 (so the schedule effectively has three rates) and 3.99% from 2027; bracket amounts are inflation-indexed by the Tax Commissioner. The 2026 amounts here come from the department's 2026 estimated-tax rate schedule (the fourth bracket, also 4.55%, starts at $39,900 single / $79,800 joint).","confidence":"medium","open_questions":["Rates are fixed by statute; the 2026 bracket amounts come from the department's own 2026 estimated income tax rate schedule (Form 1040N-ES), published for 2026 use. The final 2026 return tables are not out yet (they normally appear late in the year or early next year). Re-check then; no change is expected."]},{"key":"NV","status":"verified","_src":["NV-1"],"_loc":"Nevada Constitution, Article 10, Section 1, subsection 9: Art. 10, Sec. 1(9)","code":"NV","name":"Nevada","slug":"nevada","fips":"32","tax_year":2026,"year_status":"no_wage_tax","type":"none","wage_income_taxed":false,"local_income_tax":false,"brackets":{"single":[],"joint":[]},"brackets_count":0,"lowest_rate_pct":0,"top_rate_pct":0,"surtaxes":[],"notes":"The Nevada Constitution bars any income tax on the wages or personal income of natural persons.","confidence":"high","open_questions":[]},{"key":"NH","status":"verified","_src":["NH-1"],"_loc":"RSA Chapter 77 (Taxation of Incomes) - repealed: Chapter 77 note","code":"NH","name":"New Hampshire","slug":"new-hampshire","fips":"33","tax_year":2026,"year_status":"no_wage_tax","type":"none","wage_income_taxed":false,"local_income_tax":false,"brackets":{"single":[],"joint":[]},"brackets_count":0,"lowest_rate_pct":0,"top_rate_pct":0,"surtaxes":[],"notes":"New Hampshire never taxed wages; its interest and dividends tax (RSA chapter 77) was repealed effective January 1, 2025, so there is no individual income tax for 2026.","confidence":"high","open_questions":["The NH Department of Revenue Administration site returned HTTP 403 to automated requests, so only the statute page was saved."]},{"key":"NJ","status":"verified","_src":["NJ-1","NJ-2","NJ-3","NJ-4","NJ-5"],"_loc":"P.L.2020, c.94, amending N.J.S.54A:2-1 (Imposition of tax): section 1, 54A:2-1a.(7) and b.(7); P.L.2020, c.94, amending N.J.S.54A:2-1 (Imposition of tax): section 1, 54A:2-1a.(7) (joint) top bracket; 2025 Form NJ-1040 instructions, New Jersey Tax Rate Schedules 2025: Tax Rate Schedules, Tables A and B; NJ Income Tax Rates (links to 2020 and After rate schedules): New Jersey Tax Rate Schedules; New Jersey Tax Rate Schedules (2020 and After): Tables A and B","code":"NJ","name":"New Jersey","slug":"new-jersey","fips":"34","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":1.4},{"over":20000,"rate_pct":1.75},{"over":35000,"rate_pct":3.5},{"over":40000,"rate_pct":5.525},{"over":75000,"rate_pct":6.37},{"over":500000,"rate_pct":8.97},{"over":1000000,"rate_pct":10.75}],"joint":[{"over":0,"rate_pct":1.4},{"over":20000,"rate_pct":1.75},{"over":50000,"rate_pct":2.45},{"over":70000,"rate_pct":3.5},{"over":80000,"rate_pct":5.525},{"over":150000,"rate_pct":6.37},{"over":500000,"rate_pct":8.97},{"over":1000000,"rate_pct":10.75}]},"brackets_count":7,"lowest_rate_pct":1.4,"top_rate_pct":10.75,"surtaxes":[],"notes":"N.J.S.A. 54A:2-1 (as amended by P.L.2020, c.94) sets fixed, non-indexed schedules for all taxable years beginning on or after January 1, 2020; the Division of Taxation's 2025 NJ-1040 rate schedules match. Newark levies a payroll tax on employers, not a personal income tax.","confidence":"high","open_questions":["Could not open a consolidated current-law copy of N.J.S.A. 54A:2-1 on an official NJ site; relied on the 2020 session law plus the Division's 2025 rate schedules, which match. No later amendment changing rates was seen on the Division's pages."]},{"key":"NM","status":"verified","_src":["NM-1","NM-2","NM-3"],"_loc":"NMSA 1978, 7-2-7 (Individual income tax rates), as amended by 2024 HB 252, section 5: section 5, 7-2-7 A and B; NMSA 7-2-7 B (single individuals): section 5, 7-2-7 B; FYI-104 New Mexico Withholding Tax, Effective January 1, 2026: cover and percentage-method tables","code":"NM","name":"New Mexico","slug":"new-mexico","fips":"35","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":1.5},{"over":5500,"rate_pct":3.2},{"over":16500,"rate_pct":4.3},{"over":33500,"rate_pct":4.7},{"over":66500,"rate_pct":4.9},{"over":210000,"rate_pct":5.9}],"joint":[{"over":0,"rate_pct":1.5},{"over":8000,"rate_pct":3.2},{"over":25000,"rate_pct":4.3},{"over":50000,"rate_pct":4.7},{"over":100000,"rate_pct":4.9},{"over":315000,"rate_pct":5.9}]},"brackets_count":6,"lowest_rate_pct":1.5,"top_rate_pct":5.9,"surtaxes":[],"notes":"HB 252 (2024) rewrote NMSA 7-2-7 with six fixed, non-indexed brackets for any taxable year beginning on or after January 1, 2025. The department's 2026 withholding tables (FYI-104) use the same 1.5% to 5.9% rates.","confidence":"high","open_questions":["The compiled current text of NMSA 7-2-7 (NMOneSource) blocked access; relied on the 2024 session law. No later amendment was seen, and the 2026 withholding tables are consistent."]},{"key":"NY","status":"verified","_src":["NY-1","NY-2","NY-3","NY-4"],"_loc":"N.Y. Tax Law 601 (a)(1)(B)(vii) and (c)(1)(B)(vii), as amended by S.3009-C/A.3009-C of 2025 (Chapter 59, Part A): Part A, sections 1 and 5 (clause (vii)); N.Y. Tax Law 601 (a)(1)(B)(vii) joint schedule, as amended: Part A, section 1; N.Y. Tax Law 601 (c)(1)(B)(vii) unmarried schedule, as amended: Part A, section 5; NYS-50-T-NYS (1/26) New York State Withholding Tax Tables and Methods, effective January 1, 2026: page 3, General changes for 2026","code":"NY","name":"New York","slug":"new-york","fips":"36","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":true,"brackets":{"single":[{"over":0,"rate_pct":3.9},{"over":8500,"rate_pct":4.4},{"over":11700,"rate_pct":5.15},{"over":13900,"rate_pct":5.4},{"over":80650,"rate_pct":5.9},{"over":215400,"rate_pct":6.85},{"over":1077550,"rate_pct":9.65},{"over":5000000,"rate_pct":10.3},{"over":25000000,"rate_pct":10.9}],"joint":[{"over":0,"rate_pct":3.9},{"over":17150,"rate_pct":4.4},{"over":23600,"rate_pct":5.15},{"over":27900,"rate_pct":5.4},{"over":161550,"rate_pct":5.9},{"over":323200,"rate_pct":6.85},{"over":2155350,"rate_pct":9.65},{"over":5000000,"rate_pct":10.3},{"over":25000000,"rate_pct":10.9}]},"brackets_count":9,"lowest_rate_pct":3.9,"top_rate_pct":10.9,"surtaxes":[],"notes":"Chapter 59 of the Laws of 2025 (Part A) cut the five lowest rates for tax year 2026, with further cuts scheduled for 2027-2032; thresholds are fixed in Tax Law 601, not indexed. New York also has a supplemental 'tax benefit recapture' that phases high earners onto a flat top rate, and New York City and Yonkers levy their own resident income taxes.","confidence":"high","open_questions":["nysenate.gov blocked direct download (HTTP 403), so the raw copy is the enacted bill text on nyassembly.gov; the current Tax Law 601 text viewed on nysenate.gov via WebFetch showed the same 2026 clause (vii) figures."]},{"key":"NC","status":"verified","_src":["NC-1","NC-2","NC-3"],"_loc":"N.C. Gen. Stat. 105-153.7 (Individual income tax imposed): subsections (a) and (a1); Tax Rate Schedules (Individual Income Tax): Current Tax Year Rates; Tax Rate Schedules (Individual Income Tax): Current Tax Year Rates","code":"NC","name":"North Carolina","slug":"north-carolina","fips":"37","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":3.99}],"joint":[{"over":0,"rate_pct":3.99}]},"brackets_count":1,"lowest_rate_pct":3.99,"top_rate_pct":3.99,"surtaxes":[],"notes":"Session Law 2023-134 fixes a flat 3.99% rate for taxable years beginning after 2025. Revenue-trigger rate cuts in G.S. 105-153.7(a1) can first apply to tax year 2027 (based on FY 2025-26 revenue), so they do not affect 2026.","confidence":"high","open_questions":[]},{"key":"ND","status":"verified","_src":["ND-1","ND-2","ND-3"],"_loc":"N.D.C.C. 57-38-30.3 (Individual, estate, and trust income tax): subsection 1(a), 1(b), 1(g); 2026 Form ND-1ES, 2026 Forms ND-1 and ND-EZ Tax Rate Schedules: page 2 rate schedules; 2026 Form ND-1ES, single schedule: page 2, Single","code":"ND","name":"North Dakota","slug":"north-dakota","fips":"38","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":0.0},{"over":49575,"rate_pct":1.95},{"over":250400,"rate_pct":2.5}],"joint":[{"over":0,"rate_pct":0.0},{"over":82800,"rate_pct":1.95},{"over":304850,"rate_pct":2.5}]},"brackets_count":3,"lowest_rate_pct":0.0,"top_rate_pct":2.5,"surtaxes":[],"notes":"N.D.C.C. 57-38-30.3 sets rates of 0%, 1.95% and 2.5% with brackets the Tax Commissioner indexes each year; the 2026 amounts are from the Commissioner's 2026 Forms ND-1 and ND-EZ tax rate schedules.","confidence":"high","open_questions":[]},{"key":"OH","status":"verified","_src":["OH-1","OH-2","OH-3","OH-4"],"_loc":"Ohio Rev. Code 5747.02 (Tax rates), as amended by H.B. 96, 136th G.A.: division (A)(3)(c); Ohio Rev. Code 5747.02 (Tax rates): division (A)(3); New Ohio Withholding Rates Effective August 1, 2026 (bulletin, 07/15/2026): bulletin body; Ohio Individual Income Tax Rates (annual tax rates page): table for taxable years beginning in 2025 (prior-year context)","code":"OH","name":"Ohio","slug":"ohio","fips":"39","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":true,"brackets":{"single":[{"over":0,"rate_pct":0},{"over":26050,"rate_pct":2.75}],"joint":[{"over":0,"rate_pct":0},{"over":26050,"rate_pct":2.75}]},"brackets_count":2,"lowest_rate_pct":0,"top_rate_pct":2.75,"surtaxes":[],"notes":"From tax year 2026 Ohio taxes nonbusiness income above $26,050 at a single 2.75% rate, with no tax at or below that amount; the statute computes tax above the threshold as $332.00 plus 2.75% of the excess, so there is a small step at $26,050. The same schedule applies to all filing statuses; taxable business income is taxed separately at 3%, and many Ohio municipalities and school districts levy their own income taxes.","confidence":"high","open_questions":["ORC 5747.02(A)(5) still describes annual August inflation indexing of the $26,050 amount; the department's rate page (which stops at 2025) has not yet posted a 2026 table, so confirm the 2026 Form IT 1040 instructions keep $26,050 and the $332.00 base when published.","The department bulletin is hosted on govdelivery.com (the department's official email-bulletin service), not on tax.ohio.gov."]},{"key":"OK","status":"verified","_src":["OK-1","OK-2","OK-3","OK-4","OK-5"],"_loc":"Enrolled HB 2764 (2025), amending 68 O.S. 2355, subsection D: 68 O.S. 2355(D)(1)-(2), pp. 10-11; Enrolled HB 2764 (2025), 68 O.S. 2355(D)(1) single: 68 O.S. 2355(D)(1)(a); Enrolled HB 2764 (2025), 68 O.S. 2355(D)(2) joint: 68 O.S. 2355(D)(2)(a); HB 2764 bill history: history table; Packet OW-2, 2026 Oklahoma Income Tax Withholding Tables (Rev. 11-2025): p. 7 sample computation","code":"OK","name":"Oklahoma","slug":"oklahoma","fips":"40","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":0},{"over":3750,"rate_pct":2.5},{"over":4900,"rate_pct":3.5},{"over":7200,"rate_pct":4.5}],"joint":[{"over":0,"rate_pct":0},{"over":7500,"rate_pct":2.5},{"over":9800,"rate_pct":3.5},{"over":14400,"rate_pct":4.5}]},"brackets_count":4,"lowest_rate_pct":0,"top_rate_pct":4.5,"surtaxes":[],"notes":"HB 2764 (2025, approved by the Governor 05/28/2025) set a new 2026 schedule with a 0% band and a 4.5% top rate; joint and head-of-household brackets are double the single brackets. Further 0.25-point cuts depend on State Board of Equalization revenue certifications and take effect the following January 1, so none applies to 2026; the OTC 2026 withholding tables use the 4.5% top rate.","confidence":"high","open_questions":[]},{"key":"OR","status":"verified","_src":["OR-1","OR-2","OR-3","OR-4","OR-5","OR-6","OR-7","OR-8","OR-9"],"_loc":"ORS 316.037 (Imposition and rate of tax): 316.037(1)(b)(D); ORS 316.042 (Amount of tax where joint return used): 316.042; Oregon Withholding Tax Formulas, effective January 1, 2026 (150-206-436, Rev. 12-31-25), single: pp. 6-7, single formula; Oregon Withholding Tax Formulas 2026, single: p. 6, single formula; Oregon Withholding Tax Formulas 2026, single top bracket: p. 7, single formula; Oregon Withholding Tax Formulas 2026, married: p. 6, married formula; Oregon Withholding Tax Formulas 2026, married: p. 6, married formula; Oregon Withholding Tax Formulas 2026, married top bracket: p. 7, married formula; Personal Income Tax Filing and Payment Information (Metro SHS and Multnomah County PFA): Overview","code":"OR","name":"Oregon","slug":"oregon","fips":"41","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":true,"brackets":{"single":[{"over":0,"rate_pct":4.75},{"over":4550,"rate_pct":6.75},{"over":11400,"rate_pct":8.75},{"over":125000,"rate_pct":9.9}],"joint":[{"over":0,"rate_pct":4.75},{"over":9100,"rate_pct":6.75},{"over":22800,"rate_pct":8.75},{"over":250000,"rate_pct":9.9}]},"brackets_count":4,"lowest_rate_pct":4.75,"top_rate_pct":9.9,"surtaxes":[],"notes":"Rates are fixed by ORS 316.037; the lower bracket amounts are inflation-indexed each year, while the $125,000 top-bracket threshold is not indexed, and joint filers pay twice the tax on half their income (doubling every threshold). The 2026 indexed thresholds here are taken from the Department of Revenue's 2026 withholding formula; in the Portland area, Metro (Supportive Housing Services) and Multnomah County (Preschool for All) levy separate local personal income taxes on higher incomes.","confidence":"medium","open_questions":["Rates are fixed by statute; the 2026 bracket amounts come from the department's own 2026 withholding tax formulas (thresholds consistent with ORS 316.037 and 316.042), published for 2026 use. The final 2026 return tables are not out yet (they normally appear late in the year or early next year). Re-check then; no change is expected."]},{"key":"PA","status":"verified","_src":["PA-1","PA-2"],"_loc":"Personal Income Tax Rates: Tax Year table, row 2004 – Present; Local Income Tax Information: page body","code":"PA","name":"Pennsylvania","slug":"pennsylvania","fips":"42","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":true,"brackets":{"single":[{"over":0,"rate_pct":3.07}],"joint":[{"over":0,"rate_pct":3.07}]},"brackets_count":1,"lowest_rate_pct":3.07,"top_rate_pct":3.07,"surtaxes":[],"notes":"Pennsylvania taxes compensation and other classes of income at one flat rate with no standard deduction or personal exemption, and the Department of Revenue lists the same rate for every year from 2004 to the present. Most municipalities and school districts levy a local Earned Income Tax that employers withhold under Act 32.","confidence":"high","open_questions":["The rate source is the DOR rate table ('2004 – Present'); the underlying statute (Tax Reform Code of 1971, sec. 302, 72 P.S. 7302) was not separately opened."]},{"key":"RI","status":"verified","_src":["RI-1","RI-2","RI-3","RI-4","RI-5","RI-6"],"_loc":"R.I. Gen. Laws 44-30-2.6 (Rhode Island taxable income -- Rate of tax): (c)(3)(A)(I); R.I. Gen. Laws 44-30-2.6, inflation adjustment: (c)(3)(E); ADV 2025-22, Inflation-adjusted amounts set for Tax Year 2026 (Nov 3, 2025): Uniform tax rate schedule for Tax Year 2026 (Personal Income Tax); ADV 2025-22, 2026 schedule, first bracket: 2026 schedule, row 2; ADV 2025-22, 2026 schedule, top bracket: 2026 schedule, row 3; ADV 2026-02, 2026 Tax Changes (Jan 14, 2026): Personal Income Tax","code":"RI","name":"Rhode Island","slug":"rhode-island","fips":"44","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":3.75},{"over":82050,"rate_pct":4.75},{"over":186450,"rate_pct":5.99}],"joint":[{"over":0,"rate_pct":3.75},{"over":82050,"rate_pct":4.75},{"over":186450,"rate_pct":5.99}]},"brackets_count":3,"lowest_rate_pct":3.75,"top_rate_pct":5.99,"surtaxes":[],"notes":"Rhode Island uses one uniform rate schedule for every filing status: 3.75%, 4.75% and 5.99% under R.I. Gen. Laws 44-30-2.6(c)(3)(A). The Division of Taxation's ADV 2025-22 sets the inflation-indexed 2026 thresholds at $82,050 and $186,450.","confidence":"high","open_questions":["A surtax on income over $1 million was enacted in June 2026 (H 7127, per secondary reports), starting at 1% for tax year 2027, so it does not affect 2026; the bill text was not read. Add it to the 2027 dataset."]},{"key":"SC","status":"verified","_src":["SC-1","SC-2","SC-3","SC-4","SC-5","SC-6","SC-7"],"_loc":"Act No. 110 of 2026 (H.4216), amending S.C. Code 12-6-510(C): SECTION 1, 12-6-510(C)(1); Act No. 110 of 2026 (H.4216), effective date: SECTION 8; H.4216 bill history: history; Individual Income Tax page, New for tax year 2026: New for tax year 2026; Individual Income Tax page, New for tax year 2026: New for tax year 2026; S.C. Code Title 12 Chapter 6 (12-6-510, 12-6-520) as codified: 12-6-520 (indexing); WH-1603F Formula for Computing South Carolina 2026 Withholding Tax (Rev. 11/4/25): Subtraction Method (pre-Act 110 rates; context only)","code":"SC","name":"South Carolina","slug":"south-carolina","fips":"45","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":1.99},{"over":30000,"rate_pct":5.21}],"joint":[{"over":0,"rate_pct":1.99},{"over":30000,"rate_pct":5.21}]},"brackets_count":2,"lowest_rate_pct":1.99,"top_rate_pct":5.21,"surtaxes":[],"notes":"Act No. 110 of 2026 (H.4216, signed 03/30/2026) replaced the 0%/3%/6% schedule with two brackets for tax years beginning after 2025, the same for all filing statuses, and replaced the federal standard deduction with a South Carolina Income Adjusted Deduction. Further top-rate cuts from tax year 2027 depend on revenue growth; the department's 2026 withholding formula (Rev. 11/4/25) predates the Act and still uses the old 3%/6% rates.","confidence":"high","open_questions":["The codified 12-6-510 on scstatehouse.gov has not yet been updated for Act 110; rates and the $30,000 threshold come from the Act text and the SCDOR page. The SCDOR page cites Information Letter #26-20, which was not opened.","The Act says brackets are indexed under 12-6-520 (adjusted each December 15 for the next year), so $30,000 is taken to apply unchanged for 2026."]},{"key":"SD","status":"verified","_src":["SD-1"],"_loc":"Individual Taxes: Income Tax: Income Tax","code":"SD","name":"South Dakota","slug":"south-dakota","fips":"46","tax_year":2026,"year_status":"no_wage_tax","type":"none","wage_income_taxed":false,"local_income_tax":false,"brackets":{"single":[],"joint":[]},"brackets_count":0,"lowest_rate_pct":0,"top_rate_pct":0,"surtaxes":[],"notes":"South Dakota levies no individual income tax on wages or other personal income.","confidence":"high","open_questions":["The department's 'one of seven states' wording is its own count and should not be reused as a figure."]},{"key":"TN","status":"verified","_src":["TN-1","TN-2"],"_loc":"Hall Income Tax: page body; Hall Income Tax (repeal): page body","code":"TN","name":"Tennessee","slug":"tennessee","fips":"47","tax_year":2026,"year_status":"no_wage_tax","type":"none","wage_income_taxed":false,"local_income_tax":false,"brackets":{"single":[],"joint":[]},"brackets_count":0,"lowest_rate_pct":0,"top_rate_pct":0,"surtaxes":[],"notes":"Tennessee has never taxed wages; its only individual income tax, the Hall tax on interest and dividends, was repealed for tax periods beginning on or after January 1, 2021.","confidence":"high","open_questions":[]},{"key":"TX","status":"verified","_src":["TX-1","TX-2"],"_loc":"H.J.R. 38, 86th Legislature (2019), enrolled: adds Tex. Const. art. VIII, sec. 24-a: SECTION 2 (Sec. 24-a); Constitutional amendments search results (HJR 38, 86th R.S., Prop. 4): row HJR 38, Result column","code":"TX","name":"Texas","slug":"texas","fips":"48","tax_year":2026,"year_status":"no_wage_tax","type":"none","wage_income_taxed":false,"local_income_tax":false,"brackets":{"single":[],"joint":[]},"brackets_count":0,"lowest_rate_pct":0,"top_rate_pct":0,"surtaxes":[],"notes":"Texas has no individual income tax, and Article VIII, Section 24-a of the Texas Constitution (adopted by voters in 2019 as Proposition 4) bars the Legislature from imposing a tax on individuals' net incomes.","confidence":"high","open_questions":["The current text of art. VIII sec. 24-a on statutes.capitol.texas.gov loads only through JavaScript and could not be saved; the enrolled H.J.R. 38 and the Legislative Reference Library's 'Adopted' result were used instead."]},{"key":"UT","status":"verified","_src":["UT-1","UT-2","UT-3"],"_loc":"Utah Code 59-10-104 (Tax basis -- Tax rate -- Exemption), version effective 1/1/2026: subsection (2)(b); Utah Code 59-10-104 history note: history line; Publication 14, Withholding Tax Guide (Rev. 4/26), effective June 1, 2026: withholding worksheets, line 2","code":"UT","name":"Utah","slug":"utah","fips":"49","tax_year":2026,"year_status":"enacted_2026","type":"flat","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":4.45}],"joint":[{"over":0,"rate_pct":4.45}]},"brackets_count":1,"lowest_rate_pct":4.45,"top_rate_pct":4.45,"surtaxes":[],"notes":"Utah taxes state taxable income at a single flat rate; the 2026 General Session (Chapter 250) cut the rate effective January 1, 2026. The Tax Commission's withholding guide uses the same rate for pay periods from June 1, 2026.","confidence":"high","open_questions":["The Tax Commission's income tax rates page (incometax.utah.gov/paying/tax-rates) still lists 4.5% as 'January 1, 2025 – current' on 2026-10-19; the statute and Pub 14 both show 4.45% for 2026, so the rates page appears not yet updated (raw copy saved as raw/UT/utc-tax-rates-2026-10-19.html)."]},{"key":"VT","status":"verified","_src":["VT-1","VT-2","VT-3","VT-4","VT-5"],"_loc":"32 V.S.A. 5822 (Tax on income of individuals, trusts, and estates): subsection (a)(6); 32 V.S.A. 5822 (inflation indexing of bracket amounts): subsection (b)(2); 2026 Form IN-114 Instructions (Rev. 10/25), 2026 Preliminary Vermont Tax Rates, Schedules X and Y-1: page 2, Schedule X (single) and Schedule Y-1 (MFJ); 2026 Form IN-114 Instructions, Schedule Y-1 top bracket: page 2, Schedule Y-1; GB-1210 (2026) Income Tax Withholding Instructions, Tables, and Charts: cover","code":"VT","name":"Vermont","slug":"vermont","fips":"50","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":3.35},{"over":50750,"rate_pct":6.6},{"over":122850,"rate_pct":7.6},{"over":256300,"rate_pct":8.75}],"joint":[{"over":0,"rate_pct":3.35},{"over":84700,"rate_pct":6.6},{"over":204750,"rate_pct":7.6},{"over":312050,"rate_pct":8.75}]},"brackets_count":4,"lowest_rate_pct":3.35,"top_rate_pct":8.75,"surtaxes":[],"notes":"Rates are fixed in 32 V.S.A. 5822 and the bracket amounts are indexed for inflation each year by the Commissioner; the 2026 amounts come from the Department's 2026 Form IN-114 instructions, which label them preliminary. If federal AGI exceeds $150,000, the tax is the greater of the table tax or 3% of federal AGI (a minimum tax, not a surtax).","confidence":"medium","open_questions":["Rates are fixed by statute; the 2026 bracket amounts come from the department's own 2026 Form IN-114 instructions, which label the amounts 'preliminary', published for 2026 use. The final 2026 return tables are not out yet (they normally appear late in the year or early next year). Re-check then; no change is expected."]},{"key":"VA","status":"verified","_src":["VA-1","VA-2","VA-3","VA-4"],"_loc":"Code of Virginia 58.1-320 (Imposition of tax): first and last rate clauses; Code of Virginia 58.1-320 (first bracket): first rate clause; 2026 Form 760ES instructions, Tax Rate Schedule: page 1, Tax Rate Schedule; 2026 Legislative Summary (tax bulletin 26-82): Standard Deduction Extended and Increased","code":"VA","name":"Virginia","slug":"virginia","fips":"51","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":2.0},{"over":3000,"rate_pct":3.0},{"over":5000,"rate_pct":5.0},{"over":17000,"rate_pct":5.75}],"joint":[{"over":0,"rate_pct":2.0},{"over":3000,"rate_pct":3.0},{"over":5000,"rate_pct":5.0},{"over":17000,"rate_pct":5.75}]},"brackets_count":4,"lowest_rate_pct":2.0,"top_rate_pct":5.75,"surtaxes":[],"notes":"Virginia's brackets are fixed in statute (not indexed) and the same table applies to every filing status, so joint filers use the same thresholds as single filers. Virginia Tax's 2026 legislative summary lists no rate change; the 2026 Appropriation Act changed only standard deduction amounts for 2027 onward.","confidence":"high","open_questions":[]},{"key":"WA","status":"verified","_src":["WA-1","WA-2","WA-3","WA-4","WA-5"],"_loc":"RCW 82.87.040 (Capital gains excise tax imposed): subsection (1)(a); RCW 82.87.040 (additional capital gains excise tax): subsection (1)(b); ESSB 6346, Chapter 238, Laws of 2026 (Taxes--individual income over $1 million): enrolled session law, cover page; ESSB 6346, Chapter 238, Laws of 2026, Sec. 201 (Tax imposed--rates; begins January 1, 2028): Sec. 201(1); ESSB 6346, Chapter 238, Laws of 2026, Sec. 314 (One million dollar standard deduction): Sec. 314","code":"WA","name":"Washington","slug":"washington","fips":"53","tax_year":2026,"year_status":"no_wage_tax","type":"none","wage_income_taxed":false,"local_income_tax":false,"brackets":{"single":[],"joint":[]},"brackets_count":0,"lowest_rate_pct":0,"top_rate_pct":0,"surtaxes":[],"notes":"Washington does not tax wage income in 2026; it levies only a capital gains excise tax (7%, plus an extra 2.9% on gains above $1 million from 2025). A new tax on individual income above a $1 million standard deduction (9.9%) was enacted in 2026 (Chapter 238, Laws of 2026) but does not begin until January 1, 2028.","confidence":"high","open_questions":["Chapter 238, Laws of 2026 (9.9% tax on Washington taxable income above a $1,000,000 standard deduction, beginning January 1, 2028) may face a referendum or constitutional litigation; its status after 2026 was not checked beyond the session law and bill history page. It does not affect tax year 2026."]},{"key":"WV","status":"verified","_src":["WV-1","WV-2","WV-3","WV-4","WV-5"],"_loc":"W. Va. Code 11-21-4j (Rate of tax -- taxable years beginning on and after January 1, 2026): subsection (a) table; W. Va. Code 11-21-4j (applicability): subsection (e); 2026 Income Tax Rate Cut (SB 392): page body; Form WV IT-100.2A, Percentage Method of Withholding (March 2026): page 1 footer; W. Va. Code 11-21-4h (Future personal income tax reductions): subsection (e)","code":"WV","name":"West Virginia","slug":"west-virginia","fips":"54","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":2.11},{"over":10000,"rate_pct":2.81},{"over":25000,"rate_pct":3.16},{"over":40000,"rate_pct":4.22},{"over":60000,"rate_pct":4.58}],"joint":[{"over":0,"rate_pct":2.11},{"over":10000,"rate_pct":2.81},{"over":25000,"rate_pct":3.16},{"over":40000,"rate_pct":4.22},{"over":60000,"rate_pct":4.58}]},"brackets_count":5,"lowest_rate_pct":2.11,"top_rate_pct":4.58,"surtaxes":[],"notes":"SB 392 (2026 session) cut all rates by 5% retroactive to January 1, 2026, codified at W. Va. Code 11-21-4j; single and joint filers use the same table (only married filing separately differs). Bracket amounts are not indexed; a revenue-triggered further cut under 11-21-4h can apply only from tax year 2027.","confidence":"high","open_questions":["An August 15, 2026 revenue-trigger determination under 11-21-4h could reduce rates for later years; not checked because it cannot affect tax year 2026."]},{"key":"WI","status":"verified","_src":["WI-1","WI-2","WI-3","WI-4","WI-5"],"_loc":"Wis. Stat. 71.06(1r) (Rates -- single individuals and heads of household; after 2024): sub. (1r)(d); Wis. Stat. 71.06(2)(k) (Rates -- joint returns; after 2024): sub. (2)(k)4.; Wis. Stat. 71.06(2e)(bm) (Bracket indexing after 2025): sub. (2e)(bm); 2026 Form 1-ES Instructions, 2026 Tax Rate Schedules for Full-Year Residents (Schedule A): Schedule A - Single; 2026 Form 1-ES Instructions, Schedule B - Married Filing Jointly: Schedule B - Married Filing Jointly","code":"WI","name":"Wisconsin","slug":"wisconsin","fips":"55","tax_year":2026,"year_status":"enacted_2026","type":"graduated","wage_income_taxed":true,"local_income_tax":false,"brackets":{"single":[{"over":0,"rate_pct":3.5},{"over":15110,"rate_pct":4.4},{"over":51950,"rate_pct":5.3},{"over":332720,"rate_pct":7.65}],"joint":[{"over":0,"rate_pct":3.5},{"over":20150,"rate_pct":4.4},{"over":69260,"rate_pct":5.3},{"over":443630,"rate_pct":7.65}]},"brackets_count":4,"lowest_rate_pct":3.5,"top_rate_pct":7.65,"surtaxes":[],"notes":"Rates and the 2025 base bracket amounts are in Wis. Stat. 71.06(1r) and (2)(k); bracket amounts are indexed for inflation from 2026, and the Department of Revenue published the 2026 indexed amounts in its 2026 Form 1-ES instructions. Wisconsin also uses a sliding-scale standard deduction that phases out as income rises.","confidence":"high","open_questions":[]},{"key":"WY","status":"verified","_src":["WY-1","WY-2"],"_loc":"Wyoming Statutes Title 39, Chapter 7 (Income Taxes), 39-7-101: Chapter 7; Wyoming Statutes 39-12-101 (Preemption by state): 39-12-101","code":"WY","name":"Wyoming","slug":"wyoming","fips":"56","tax_year":2026,"year_status":"no_wage_tax","type":"none","wage_income_taxed":false,"local_income_tax":false,"brackets":{"single":[],"joint":[]},"brackets_count":0,"lowest_rate_pct":0,"top_rate_pct":0,"surtaxes":[],"notes":"Wyoming imposes no individual income tax: the former income tax chapter of Title 39 is repealed, and state law bars counties and cities from levying any tax based on wages or other income.","confidence":"high","open_questions":["Rests on the statutes: Title 39, chapter 7 (income taxes) is repealed and 39-12-101 bars local taxes based on wages or income. No Department of Revenue page saying 'no income tax' was saved."]}],"checks":[{"type":"brackets","max_rate_pct":15,"max_year":2026,"codes":["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"]}],"generated_by":"python3 -I tools/datalib/pull.py state-income-tax-2026","status_note":null}