Sources and rates
Every value the calculator uses, the page it comes from, and the date it was last checked. Rates are for the 2026 tax year (calendar year 2026).
| Item | Value | Basis and sources | Last checked |
|---|---|---|---|
| Federal income tax rates | Single: 10%, 12%, 22%, 24%, 32%, 35%, 37%; top of the 10% bracket $12,400 single, $24,800 joint, $17,700 head of household; top rate over $640,600 single, $768,700 joint, $640,600 head of household (taxable income) | Revenue Procedure 2025-32 section 4.01, Tables 1 to 3 | Nov 2, 2026 Read on the official page |
| Standard deduction | $16,100 single; $32,200 married filing jointly; $24,150 head of household | Revenue Procedure 2025-32 section 4.14; Public Law 119-21 | Nov 2, 2026 Read on the official page |
| Social Security (employee) | 6.2% of wages up to $184,500 | IRS Publication 15 (2026); IRS Topic 751 | Nov 2, 2026 Read on the official page |
| Medicare and Additional Medicare Tax | 1.45% of all wages; 0.9% on wages over $200,000 (single, head of household) or $250,000 (married filing jointly) | IRS Publication 15 (2026); IRS Topic 560 | Nov 2, 2026 Read on the official page |
| Alabama (AL) | Rate bands 2% up to $500, 4% up to $3,000, 5% above $3,000 (single); The state standard deduction depends on income; the calculator works it out from the 2026 formulas. The personal exemption is $1,500 single, $3,000 married filing jointly and $3,000 head of household | State tax agency pages | Nov 2, 2026 Read on the official page |
| Alaska (AK) | No income tax on wages. Employee premiums: Unemployment insurance employee contribution 0.5% of wages up to $54,200 | State tax agency or state government page | Nov 2, 2026 Read on the official page |
| California (CA) | Rate bands 1% up to $11,456, 2% up to $27,157, 4% up to $42,861, 6% up to $59,498, 8% up to $75,197, 9.3% up to $384,109, 10.3% up to $460,927, 11.3% up to $768,213, 12.3% above $768,213 (single); The state standard deduction is $5,900 single, $11,800 married filing jointly and $11,800 head of household. The personal exemption credit is $158 single and $316 married filing jointly. A surtax applies: Behavioral Health Services Tax, 1% of taxable income over $1,000,000; Employee premiums: State Disability Insurance (SDI) employee contribution 1.3% of wages, no cap | State tax agency pages
| Nov 2, 2026 Read on the official page |
| Colorado (CO) | Flat 4.4%; The state uses the federal standard deduction; Employee premiums: FAMLI paid family and medical leave premium (employee share) 0.44% of wages up to $184,500 | State tax agency pages
| Nov 2, 2026 Latest published rules; 2026 form not out |
| Connecticut (CT) | Rate bands 2% up to $10,000, 4.5% up to $50,000, 5.5% up to $100,000, 6% up to $200,000, 6.5% up to $250,000, 6.9% up to $500,000, 6.99% above $500,000 (single), then add-back, recapture and credit tables; Employee premiums: CT Paid Leave (employee contribution) 0.5% of wages up to $184,500 | State tax agency pages
| Nov 2, 2026 Latest published rules; 2026 form not out |
| Florida (FL) | No income tax on wages | State tax agency or state government page | Nov 2, 2026 Read on the official page |
| Georgia (GA) | Flat 4.99%; standard deduction is $15,000 single, $30,000 married filing jointly and $15,000 head of household | State tax agency pages | Nov 2, 2026 Read on the official page |
| Illinois (IL) | Flat 4.95%; personal exemption $2,925 each (filer, plus spouse on a joint return), none over $250,000 income ($500,000 joint) | State tax agency pages | Nov 2, 2026 Read on the official page |
| Indiana (IN) | Flat 2.95%; personal exemption $1,000 each (filer, plus spouse on a joint return) | State tax agency pages | Nov 2, 2026 Read on the official page |
| Iowa (IA) | Flat 3.8%; The state uses the federal standard deduction. The personal exemption credit is $40 single and $80 married filing jointly; personal exemption credit $40 single, $80 joint | State tax agency pages
| Nov 2, 2026 Latest published rules; 2026 form not out |
| Kentucky (KY) | Flat 3.5%; standard deduction is $3,360 | State tax agency pages | Nov 2, 2026 Read on the official page |
| Louisiana (LA) | Flat 3%; standard deduction is $12,875 single, $25,750 married filing jointly and $25,750 head of household | State tax agency pages | Nov 2, 2026 Read on the official page |
| Massachusetts (MA) | Flat 5%; personal exemption - each (filer, plus spouse on a joint return); 4% on taxable income over $1,107,750; Employee premiums: Paid Family and Medical Leave: family leave contribution 0.18% of wages up to $184,500; Paid Family and Medical Leave: medical leave contribution (employee share) 0.28% of wages up to $184,500 | State tax agency pages
| Nov 2, 2026 Read on the official page |
| Michigan (MI) | Flat 4.25%; personal exemption $5,900 each (filer, plus spouse on a joint return) | State tax agency pages | Nov 2, 2026 Read on the official page |
| Minnesota (MN) | Rate bands 5.35% up to $33,310, 6.8% up to $109,430, 7.85% up to $203,150, 9.85% above $203,150 (single); The state standard deduction depends on income; the calculator works it out from the 2026 formulas; Employee premiums: Paid Leave premium (employee share, up to half) 0.44% of wages up to $185,000 | State tax agency pages
| Nov 2, 2026 Read on the official page |
| Mississippi (MS) | Rate bands 0% up to $10,000, 4% above $10,000 (single); The state standard deduction is $2,300 single, $4,600 married filing jointly and $3,400 head of household. The personal exemption is $6,000 single, $12,000 married filing jointly and $9,500 head of household | State tax agency pages | Nov 2, 2026 Read on the official page |
| Missouri (MO) | Rate bands 0% up to $1,348, 2% up to $2,696, 2.5% up to $4,044, 3% up to $5,392, 3.5% up to $6,740, 4% up to $8,088, 4.5% up to $9,436, 4.7% above $9,436 (single); The state uses the federal standard deduction | State tax agency pages
| Nov 2, 2026 Latest published rules; 2026 form not out |
| Nevada (NV) | No income tax on wages | State tax agency or state government page | Nov 2, 2026 Read on the official page |
| New Hampshire (NH) | No income tax on wages | State tax agency or state government page | Nov 2, 2026 Read on the official page |
| New Jersey (NJ) | Rate bands 1.4% up to $20,000, 1.75% up to $35,000, 3.5% up to $40,000, 5.525% up to $75,000, 6.37% up to $500,000, 8.97% up to $1,000,000, 10.75% above $1,000,000 (single); The state standard deduction is $0. Each personal exemption is $1,000 (the filer, plus a spouse on a joint return); Employee premiums: NJ unemployment insurance (worker) 0.3825% of wages up to $44,800; NJ Workforce Development / Supplemental Workforce Fund (worker) 0.0425% of wages up to $44,800; NJ Temporary Disability Insurance (worker) 0.19% of wages up to $171,100; NJ Family Leave Insurance (worker) 0.23% of wages up to $171,100 | State tax agency pages | Nov 2, 2026 Latest published rules; 2026 form not out |
| New York (NY) | Rate bands 3.9% up to $8,500, 4.4% up to $11,700, 5.15% up to $13,900, 5.4% up to $80,650, 5.9% up to $215,400, 6.85% up to $1,077,550, 9.65% up to $5,000,000, 10.3% up to $25,000,000, 10.9% above $25,000,000 (single); The state standard deduction is $8,000 single, $16,050 married filing jointly and $11,200 head of household; Employee premiums: Paid Family Leave employee contribution 0.432% of wages, no cap, at most $411.91 a year; Disability Benefits (DBL) employee contribution 0.5% of wages, no cap, at most $31.20 a year | State tax agency pages
| Nov 2, 2026 Read on the official page |
| North Carolina (NC) | Flat 3.99%; standard deduction is $12,750 single, $25,500 married filing jointly and $19,125 head of household | State tax agency pages | Nov 2, 2026 Read on the official page |
| Pennsylvania (PA) | Flat 3.07%; no standard deduction or personal exemption | State tax agency pages | Nov 2, 2026 Read on the official page |
| South Dakota (SD) | No income tax on wages | State tax agency or state government page | Nov 2, 2026 Read on the official page |
| Tennessee (TN) | No income tax on wages | State tax agency or state government page | Nov 2, 2026 Read on the official page |
| Texas (TX) | No income tax on wages | State tax agency or state government page | Nov 2, 2026 Read on the official page |
| Virginia (VA) | Rate bands 2% up to $3,000, 3% up to $5,000, 5% up to $17,000, 5.75% above $17,000 (single); The state standard deduction is $8,750 single, $17,500 married filing jointly and $8,750 head of household. Each personal exemption is $930 (the filer, plus a spouse on a joint return) | State tax agency pages
| Nov 2, 2026 Read on the official page |
| Washington (WA) | No income tax on wages. Employee premiums: Paid Family and Medical Leave premium (employee share) 0.81% of wages up to $184,500; WA Cares Fund premium 0.58% of wages, no cap | State tax agency or state government page | Nov 2, 2026 Read on the official page |
| Wisconsin (WI) | Rate bands 3.5% up to $15,110, 4.4% up to $51,950, 5.3% up to $332,720, 7.65% above $332,720 (single); The state standard deduction depends on income; the calculator works it out from the 2026 formulas. Each personal exemption is $700 (the filer, plus a spouse on a joint return) | State tax agency pages | Nov 2, 2026 Read on the official page |
| Wyoming (WY) | No income tax on wages | State tax agency or state government page | Nov 2, 2026 Read on the official page |
Not included or not confirmed
- No official calculator from the IRS or a state was available to compare against. The engine is checked against hand-worked values from the printed rate schedules and against a second, independent implementation (out/ref.py) that uses the printed cumulative tax amounts.
- Local income taxes are not included: Indiana county tax, Michigan city taxes, Pennsylvania local earned income tax and Pennsylvania local services tax, and any other city or county wage tax. They depend on where you live and work.
- State unemployment or disability contributions other than the Washington programs shown (for example the Pennsylvania employee unemployment contribution) are not included because the rates were not confirmed on an official page for 2026.
- The Illinois, Indiana and Michigan exemption counts assume the filer, plus a spouse on a joint return. Dependents, age and blindness additions are not counted.
- Federal credits (child tax credit, earned income credit), itemized deductions, pre-tax payroll deductions and the new 2025 to 2028 deductions for tips, overtime and seniors are not included. The federal tax is worked out from the rate schedule, not from the IRS Tax Table, which can differ by a few dollars for incomes under 100,000.
- Not included because the 2026 rules could not be confirmed on the state tax agency page: Arizona (the agency site blocked automated access), Idaho (no Idaho tax page could be opened), Utah (the 2026 indexed thresholds of the taxpayer credit were not readable), Ohio (the 2026 rate change in the state budget act could not be read on a state page; the statute site was unreachable), South Carolina (the wording of the income-based standard deduction reduction is garbled in the state letter), Oregon (the 2026 withholding formulas and the estimated-tax publication disagree on the exemption credit and the head of household subtraction table) and Maryland (the 2026 joint and head of household standard deduction was not found).
- State payroll programs: 2026 amounts are from the state labor or leave agency pages named on this page. New York Disability Benefits has a 60 cents a week limit; the $31.20 yearly figure is worked out here as 52 weeks. Employee-paid state programs not listed for a state were not found on its pages; they were not searched on every labor agency site.
- New Jersey uses the 2025 tax rate schedules and Connecticut the 2025 calculation tables, the latest published; the 2026 forms are not out. The state pages say or imply the rates are unchanged, but the 2026 forms are the final word.
- Missouri, Iowa and Colorado: the 2026 return instructions are not published. Missouri follows the 2026 withholding formula and leaves out the federal tax deduction; Iowa uses the 2025 return rules with the 2026 rate; Colorado uses the 4.4% rate of the 2026 withholding worksheet and may lower it if the state sets a temporary reduction.
- California: the 2026 income limits that reduce the personal exemption credit are not published, so the credit is not reduced. New York: tax over about $1,000,000 of taxable income and the New York City household credit are not included. Minnesota: the standard deduction limit for joint and head of household filers above $244,400 was not confirmed.
- Massachusetts counts 0.46% for the employee share of Paid Family and Medical Leave (employers with 25 or more covered workers); smaller employers may withhold more. The Massachusetts leave wage limit is the Social Security limit of $184,500, which the state describes but does not print. Minnesota Paid Leave shows a $185,000 limit on one state slide.
- Dependents, age, blindness and other credits are not counted for any state.
Last checked November 2, 2026. These pages give general information. Found a difference from an official page? Tell us.