State Tax Lookup Table for 401(k), HSA and Take-Home Pay Planning

Tax year 2026 state tax planning support

2026 State Tax Lookup Table for 401(k), HSA and Take-Home Pay Planning

Use this tax year 2026 page to choose the right state setting in the payroll benefits calculator. Because this is a paycheck calculator, employer withholding tables and methods are the preferred source when available. Final income tax rate and bracket tables are useful fallback references. Local wage taxes are flagged because they can materially change take-home pay.

This is a paycheck planning reference, not tax software. State and local rules can change, and payroll treatment of HSA, FSA, insurance, commuter benefits, and retirement deductions can vary by employer and jurisdiction. When the calculator does not have a full state/local withholding module, use a manual rate.
9states listed together because they have no broad wage income tax
15flat-rate states available as calculator presets
3manual or special simple-rate states
24progressive states/D.C. where bracket cutoffs or local rules matter
This page is a tax year 2026 paycheck-routing guide. Use state employer withholding tables when available; use rate and bracket tables as fallback references. 2026 rate and bracket fallback table

Zero State Wage Income Tax States

For paycheck planning, these states have no broad state wage income tax and no broad local wage income tax noted for this calculator. Choose the calculator’s no-state-income-tax setting unless your paystub shows another payroll deduction you want to estimate separately.

  • Alaska
  • Florida
  • Nevada
  • New Hampshire
  • South Dakota
  • Tennessee
  • Texas
  • Washington wage income
  • Wyoming
State wage taxNone
Local wage taxNone noted
Calculator settingNo state wage tax

Calculator Preset Flat-Rate States

These states are built into the calculator’s state dropdown as simplified flat-rate presets. If the local-tax column has a check mark, use the separate local-rate input only if that local tax applies to the taxpayer.

State Preset rate Local wage tax to check Calculator setting
Arizona2.50%Arizona preset
Colorado4.40%Colorado preset plus local rate if needed
Georgia5.19%Georgia preset
Idaho5.30%Idaho preset
Illinois4.95%Illinois preset
Indiana2.95%Indiana preset plus county/local rate
Iowa3.80%Iowa preset plus local rate if applicable
Kentucky3.50%Kentucky preset plus local rate
Louisiana3.00%Louisiana preset
Michigan4.25%Michigan preset plus city rate if applicable
Mississippi4.00%Mississippi preset
North Carolina3.99%North Carolina preset
Ohio2.75%Ohio preset plus municipal/school rate
Pennsylvania3.07%Pennsylvania preset plus local rate
Utah4.50%Utah preset

Manual or Special Simple-Rate States

These states are not currently separate calculator presets, or they have a simple-looking state rate with an important caveat. State-level surtaxes belong in the manual state-rate input, not the local-rate input. If no local wage tax applies, leave the calculator’s local setting at no local income tax.

State State detail Local wage tax to check Calculator setting
Massachusetts5.00% base rate; plus 4.00% surtax on taxable income above $1,107,750 in 2026.Manual state rate; include surtax in state rate if applicable
Montana4.70% up to $47,500 single/MFS, $71,250 HOH, $95,000 MFJ; 5.65% above those levels.Manual state rate
North Dakota0.00% below first cutoff; 1.95% starts at $48,475 single, $40,475 MFS, $64,950 HOH, $80,975 MFJ; 2.50% starts at $244,825 single, $149,025 MFS, $271,450 HOH, $298,075 MFJ.Manual state rate

Progressive Tax States

These states are grouped here because withholding formulas or bracket cutoffs matter. Use 2026 employer withholding tables where available. If only rate/bracket data is available, use that as a fallback and enter the state rate separately from any local rate until full state withholding modules are added.

State Local wage tax to check Calculator setting Notes
AlabamaManual state rate plus local rateSome local occupational taxes.
ArkansasManual state rate
CaliforniaManual state rate plus local ratePayroll-related items may also affect paychecks.
ConnecticutManual state rate
DelawareManual state rate plus local rateCheck Wilmington earned income tax.
District of ColumbiaManual state rate
HawaiiManual state rateMany brackets; source table is better than a partial summary.
KansasManual state rate plus local rateCheck whether a local item applies to your wages.
MaineManual state rate
MarylandManual state rate plus county local rateCounty income tax is important.
MinnesotaManual state rate
MissouriManual state rate plus local rateCheck Kansas City or St. Louis earnings tax.
NebraskaManual state rate
New JerseyManual state rateUsually no broad resident local wage tax.
New MexicoManual state rate
New YorkManual state rate plus local rateNYC and Yonkers can matter.
OklahomaManual state rate
OregonManual state rate plus local rateCheck Portland/Metro/Multnomah taxes.
Rhode IslandManual state rate
South CarolinaManual state rate
VermontManual state rate
VirginiaManual state rate
West VirginiaManual state rate plus local rateSome local payroll or municipal fees may apply.
WisconsinManual state rate

Local Tax Watch List

State Local issue to check Calculator action
IndianaCounty income taxes.Enter estimated county rate in the local-rate field.
KentuckyCounty/city occupational license taxes.Enter the local wage/occupational rate in the local-rate field.
MarylandCounty income tax.Enter county rate manually until county module is built.
MichiganCity income taxes in Detroit and other cities.Enter city rate manually if applicable.
MissouriKansas City and St. Louis earnings taxes.Enter local rate manually if applicable.
New YorkNew York City resident tax and Yonkers resident/nonresident tax.Enter local rate manually until NY module is built.
OhioMunicipal income taxes and some school district taxes.Enter local rate manually.
OregonPortland/Metro/Multnomah-area income/payroll taxes may apply.Enter local rate manually if applicable.
PennsylvaniaLocal earned income taxes and Philadelphia wage tax.Enter local EIT/wage rate manually.
DelawareWilmington earned income tax.Enter local rate manually if applicable.
Sources and priority: for paycheck estimates, use official state employer withholding tables or withholding methods first when available. Rate and bracket tables are fallback references. Supporting sources include Tax Foundation, State Individual Income Tax Rates and Brackets, 2026; Montana Department of Revenue 2026 bracket guidance; Massachusetts DOR 2026 estimated tax instructions; Tax Foundation locality notes; Louisiana Department of Revenue flat-rate guidance. Last updated 2026-04-25. The calculator page itself currently provides no-tax, selected flat-rate presets, and manual state and local rate inputs.

Related: 401(k), HSA and Payroll Benefits Calculator.