Methodology
Every number in the calculators comes from a published tax table. Each table below shows its version, the period it applies to, the date we last checked it against the official source, and a link to that source.
The engine uses the withholding methods employers use: the IRS Publication 15-T percentage method for federal income tax, the statutory FICA rates, and each state's own withholding method. Results are estimates and may differ from your actual paycheck. See the terms.
Federal (United States)
Tax year 2026. Valid 2026-01-01 to
2026-12-31. Checked 2026-10-24.
IRS Pub 15-T (2026) Worksheet 1A, percentage method for automated payroll systems, Form W-4 2020 or later. Annualise taxable wages per period (x periods). Add W-4 Step 4(a). Subtract Step 4(b) plus 8,600 (12,900 if MFJ; 0 if Step 2 box checked); floor at 0 = Adjusted Annual Wage Amount. Find the row in the annual table for filing status (standard, or Step 2 checkbox table) where over <= amount < next over; tentative annual = base + rate*(amount-over). Divide by periods. Subtract Step 3 / periods (floor 0). Add Step 4(c) per period. Rate is a decimal; 'base' is Pub column C, 'over' is column A. Single table also applies to MFS. Pub allows rounding withholding to whole dollars; unrounded cents shown here. Table values are exactly as published (published rows are rounded to the dollar, e.g. 108,938).
Rates and limits | Item | Value |
|---|
| ss rate employee 6.2% employee (6.2% employer). Topic 751. Source: irs.gov | 6.2% |
| ss wage base SSA table row '2026 184,500'. IRS Topic 751 also states $184,500 for 2026 earnings. Source: ssa.gov | $184,500 |
| medicare rate employee 1.45% employee (1.45% employer); no wage base limit. Source: irs.gov | 1.45% |
| additional medicare rate 0.9%, employee only, no employer match. Source: irs.gov | 0.9% |
| additional medicare withholding threshold Employer withholds on wages paid above $200,000 in a calendar year, without regard to filing status. Start in the pay period wages exceed $200,000. Employee's liability threshold varies (MFJ 250,000, MFS 125,000) and is settled on Form 8959, not at withholding; see https://www.irs.gov/businesses/small-businesses-self-employed/questions-and-answers-for-the-additional-medicare-tax Source: irs.gov | $200,000 |
| w4 step1g deduction married Worksheet 1A line 1g: subtract $12,900 if married filing jointly (and Step 2 box NOT checked). If box checked, enter 0. Source: irs.gov | $12,900 |
| w4 step1g deduction other Worksheet 1A line 1g: subtract $8,600 for single, MFS and head of household (HOH uses 8,600 too). If Step 2 box checked, enter 0. Source: irs.gov | $8,600 |
| w4 step2 checkbox deduction Worksheet 1A line 1g: 'If the box in Step 2 of Form W-4 is checked, enter -0-.' Also switch to the step2_checkbox_* bracket tables. Source: irs.gov | $0 |
| pre2020 allowance amount Worksheet 1A line 1k, only for Forms W-4 from 2019 or earlier. Not needed if the calculator models only 2020+ W-4. Source: irs.gov | $4,300 |
| obbba withholding tables changed for tips overtime 0 = no separate table or formula. Pub 15-T 2026 p.2: employers 'must use an employee's updated Form W-4, if one is submitted by the employee, and the federal income tax withholding procedures in this publication' so the employee can account for the expected deduction. Qualified tips deduction up to $25,000; qualified overtime up to $12,500 ($25,000 MFJ); tax years after 2024 and before 2029. The employee enters the estimate on the 2026 Form W-4 Step 4(b) Deductions Worksheet (https://www.irs.gov/pub/irs-pdf/fw4.pdf). Tips and overtime remain subject to Social Security and Medicare tax. Calculator: withholding unchanged; model only via the Step 4(b) input. Source: irs.gov | 0 |
| qualified tips deduction cap Pub 15-T 2026 p.2 What's New; Form W-4 2026 worksheet line 1a applies if total income < $150,000 ($300,000 MFJ). Informational: reaches withholding only via employee Step 4(b). Source: irs.gov | $25,000 |
| qualified overtime deduction cap single Pub 15-T 2026 p.2; informational, via Step 4(b) only. Source: irs.gov | $12,500 |
| qualified overtime deduction cap mfj Pub 15-T 2026 p.2; informational, via Step 4(b) only. Source: irs.gov | $25,000 |
Brackets: standard single | Over | Rate | Base tax |
|---|
| $0 | 0% | $0 |
| $7,500 | 10% | $0 |
| $19,900 | 12% | $1,240 |
| $57,900 | 22% | $5,800 |
| $113,200 | 24% | $17,966 |
| $209,275 | 32% | $41,024 |
| $263,725 | 35% | $58,448 |
| $648,100 | 37% | $192,979.25 |
| Source: irs.gov |
Brackets: standard married | Over | Rate | Base tax |
|---|
| $0 | 0% | $0 |
| $19,300 | 10% | $0 |
| $44,100 | 12% | $2,480 |
| $120,100 | 22% | $11,600 |
| $230,700 | 24% | $35,932 |
| $422,850 | 32% | $82,048 |
| $531,750 | 35% | $116,896 |
| $788,000 | 37% | $206,583.5 |
| Source: irs.gov |
Brackets: standard hoh | Over | Rate | Base tax |
|---|
| $0 | 0% | $0 |
| $15,550 | 10% | $0 |
| $33,250 | 12% | $1,770 |
| $83,000 | 22% | $7,740 |
| $121,250 | 24% | $16,155 |
| $217,300 | 32% | $39,207 |
| $271,750 | 35% | $56,631 |
| $656,150 | 37% | $191,171 |
| Source: irs.gov |
Brackets: step2 checkbox single | Over | Rate | Base tax |
|---|
| $0 | 0% | $0 |
| $8,050 | 10% | $0 |
| $14,250 | 12% | $620 |
| $33,250 | 22% | $2,900 |
| $60,900 | 24% | $8,983 |
| $108,938 | 32% | $20,512 |
| $136,163 | 35% | $29,224 |
| $328,350 | 37% | $96,489.63 |
| Source: irs.gov |
Brackets: step2 checkbox married | Over | Rate | Base tax |
|---|
| $0 | 0% | $0 |
| $16,100 | 10% | $0 |
| $28,500 | 12% | $1,240 |
| $66,500 | 22% | $5,800 |
| $121,800 | 24% | $17,966 |
| $217,875 | 32% | $41,024 |
| $272,325 | 35% | $58,448 |
| $400,450 | 37% | $103,291.75 |
| Source: irs.gov |
Brackets: step2 checkbox hoh | Over | Rate | Base tax |
|---|
| $0 | 0% | $0 |
| $12,075 | 10% | $0 |
| $20,925 | 12% | $885 |
| $45,800 | 22% | $3,870 |
| $64,925 | 24% | $8,077.5 |
| $112,950 | 32% | $19,603.5 |
| $140,175 | 35% | $28,315.5 |
| $332,375 | 37% | $95,585.5 |
| Source: irs.gov |
Florida
Tax year 2026. Valid 2026-01-01 to
2026-12-31. Checked 2026-10-24.
Florida levies no individual income tax on residents, so no state income tax is withheld: state withholding = 0 for every pay period, filing status and wage level. Florida Constitution Art. VII Sec. 5: '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'; Fla. Stat. 220.02 restates the intent that no income tax be levied on natural persons. Florida reemployment (unemployment) tax is paid by employers only; employers must not make payroll deductions for it (Florida Department of Revenue), so there is no employee-paid state payroll contribution. No state withholding certificate exists.
Rates and limits | Item | Value |
|---|
| state income tax rate Art. VII Sec. 5; also https://www.flsenate.gov/Laws/Statutes/2026/Chapter220/All (s. 220.02) Source: flsenate.gov | 0% |
| employee payroll contribution rate 'The employer pays for this Reemployment tax, and employers must not make payroll deductions for this purpose.' Also https://floridarevenue.com/Forms_library/current/brochure/rt800058.pdf Source: floridarevenue.com | 0% |
Georgia
Tax year 2026. Valid 2026-05-11 to
2026-12-31. Checked 2026-10-24.
Georgia DOR 2026 Employer's Tax Guide (updated Sept 2026; reflects HB 463 signed May 11, 2026), Percentage Method (pp.51-52, Tables E/F). Employee gives Form G-4: Line 3 letter A Single, B Married Filing Separate or Married Filing Joint both spouses working, C Married Filing Joint one spouse working, D Head of Household; Line 4 dependent allowances; Line 5 Georgia adjustment allowances (adds to allowance count); Line 6 extra withholding per period; Line 8 exempt. Allowances = Line 4 + Line 5. No G-4 (or invalid): withhold as single, 0 allowances. Steps per pay period: (1) taxable wages minus standard deduction for the period (letter C uses the Married Filing Joint column; letters A, B, D use the Single/HOH/Married Separate column; weekly/biweekly/semimonthly/monthly values in values); (2) if allowances > 0, subtract allowances x dependent allowance per period (annual 5,000: 96.15 / 192.31 / 208.33 / 416.67); (3) multiply by 0.0499; floor at 0; with zero allowances subtract the standard deduction only. Result shown in cents (no whole-dollar rounding stated). Add G-4 Line 6 extra. Standard deduction annual: 15,000 (A, B, D) or 30,000 (C). Rate change: 5.19% was the flat rate before; HB 463 cut it to 4.99% retroactive to taxable years beginning 2026, and employers must keep withholding 5.19% before May 11, 2026 and may withhold 4.99% from May 11, 2026. This file models the post-May-11 method (valid_from 2026-05-11). No local income tax; no state payroll contribution identified. Overtime/tips: Georgia did not conform to the federal exemptions (DOR Important Tax Updates).
Rates and limits | Item | Value |
|---|
| std deduction weekly married joint one spouse working Table E col (1), p.51 Source: dor.georgia.gov | $576.92 |
| std deduction weekly single hoh and married separate or both working Table E cols (2),(3), p.51 Source: dor.georgia.gov | 28846% |
| dependent allowance weekly Table E col (4), per allowance claimed (G-4 Lines 4+5 total) Source: dor.georgia.gov | $96.15 |
| std deduction biweekly married joint one spouse working Table E col (1), p.51 Source: dor.georgia.gov | $1,153.85 |
| std deduction biweekly single hoh and married separate or both working Table E cols (2),(3), p.51 Source: dor.georgia.gov | 57692% |
| dependent allowance biweekly Table E col (4), per allowance claimed (G-4 Lines 4+5 total) Source: dor.georgia.gov | $192.31 |
| std deduction semimonthly married joint one spouse working Table E col (1), p.51 Source: dor.georgia.gov | $1,250 |
| std deduction semimonthly single hoh and married separate or both working Table E cols (2),(3), p.51 Source: dor.georgia.gov | 62500% |
| dependent allowance semimonthly Table E col (4), per allowance claimed (G-4 Lines 4+5 total) Source: dor.georgia.gov | $208.33 |
| std deduction monthly married joint one spouse working Table E col (1), p.51 Source: dor.georgia.gov | $2,500 |
| std deduction monthly single hoh and married separate or both working Table E cols (2),(3), p.51 Source: dor.georgia.gov | 125000% |
| dependent allowance monthly Table E col (4), per allowance claimed (G-4 Lines 4+5 total) Source: dor.georgia.gov | $416.67 |
| income tax rate withholding from 2026 05 11 p.4: 'can begin withholding at the new rate of 4.99%, starting May 11, 2026'; percentage method step (3) 'Multiply by 4.99%' Source: dor.georgia.gov | 4.99% |
| income tax rate withholding before 2026 05 11 'Employers must continue to withhold at the rate of 5.19% before the effective date of the rate change'. The standard deduction and dependent amounts to pair with it are not in this guide. Source: dor.georgia.gov | 5.19% |
| std deduction annual single hoh married separate Source: dor.georgia.gov | 1500000% |
| std deduction annual married joint Source: dor.georgia.gov | $30,000 |
| dependent allowance annual raised from $4,000 to $5,000 (What's New 2026) Source: dor.georgia.gov | $5,000 |
| supplemental rate Bonuses taxed at the applicable income tax rate in effect when paid (5.19% before May 11, 2026; 4.99% from then) Source: dor.georgia.gov | 4.99% |
| max allowances without employer mailing Source: dor.georgia.gov | $14 |
Illinois
Tax year 2026. Valid 2026-01-01 to
2026-12-31. Checked 2026-10-24.
Illinois IL-700-T (R-12/25) automated payroll method. Tax = 0.0495 x (wages_per_period - exemptions), where exemptions = ((Form IL-W-4 Line 1 allowances x 2925) + (Line 2 allowances x 1000)) / pay periods per year (round the exemption to cents as in the booklet example). Floor result at 0. Add IL-W-4 Line 3 extra withholding per period. Flat rate, no brackets, no standard deduction. Wages = taxable wages after pre-tax deductions (booklet: 'wages paid'). Line 1 = basic allowances (self, spouse if both, dependents per IL-W-4); Line 2 = additional allowances (dependent-based $1,000 each). The wage-bracket tables in the booklet use bracket midpoints so can differ from the formula by a few cents (booklet table example $8.38 vs formula $8.33 for $300 weekly, 2 Line 1 + 1 Line 2); formula is used here. Illinois has no employee-paid state payroll contribution (no SDI/FLI/UC employee tax) in the sources checked.
Rates and limits | Item | Value |
|---|
| rate Booklet p.3: 'Generally, the rate for withholding Illinois Income Tax is 4.95 percent.' Source: tax.illinois.gov | 4.95% |
| allowance line1 Booklet p.3-4: exemption allowance $2,925 per Line 1 allowance Source: tax.illinois.gov | $2,925 |
| allowance line2 Booklet p.4 Step 2b: Line 2 allowances x $1,000 Source: tax.illinois.gov | $1,000 |
Michigan
Tax year 2026. Valid 2026-01-01 to
2026-12-31. Checked 2026-10-24.
Michigan 2026 Income Tax Withholding Guide (Form 446): withholding = 4.25% x (compensation for the period - exemption allowance). Exemption allowance for the period = (number of exemptions claimed on Form MI-W4 x $5,900) / pay periods per year; floor at 0. The guide states the 4.25% rate is applied 'after deducting the personal and dependency exemption allowance' and that Treasury's web withholding calculator can be used instead of a direct percentage computation; the guide does not print the per-period division, so annual exemption / periods is the implementation (open question on rounding). No standard deduction, no brackets. Bonuses/separate supplemental payments: 4.25% with no exemption adjustment. MI-W4: employee claims number of exemptions (personal + dependents), or exempt. Employer must use zero exemptions if no valid MI-W4. No employee-paid state payroll contributions (SDI/FLI/UC) applicable in Michigan from sources checked. Local: 24 cities levy income tax (Detroit and Flint administered by Treasury); city tax is withheld by the employer at the resident rate for residents, non-resident rate (about half) for non-residents working in the city. Presets below are resident rates.
Rates and limits | Item | Value |
|---|
| rate 'The withholding rate is 4.25 percent of compensation after deducting the personal and dependency exemption allowance.' Source: michigan.gov | 4.25% |
| personal exemption amount Heading of 2026 guide: 'Withholding Rate: 4.25% Personal Exemption Amount: $5,900'. 2025 was $5,800 (https://www.michigan.gov/taxes/business-taxes/withholding/calendar-year-tax-information). Source: michigan.gov | $5,900 |
New Jersey
Tax year 2026. Valid 2026-01-01 to
2026-12-31. Checked 2026-10-24.
New Jersey percentage method (NJ-WT guide Sept 2025 + 'Tables for Percentage Method of Withholding', paid on and after Oct 1, 2020 - newest published; no 2026 revision found). Steps: (1) Pick rate table from Form NJ-W4: filing status box 1 (Single) or 3 (Married/Civil Union Partner Separate) -> Rate A; box 2 (Joint), 4 (Head of Household) or 5 (Qualifying Widow(er)) with line 3 blank -> Rate B; if line 3 has a letter A-E (wage chart choice) use that table. (2) Taxable wages = period wages minus (NJ-W4 line 4 allowances x allowance value for the pay period: weekly 19.20, biweekly 38.40, semimonthly 41.60, monthly 83.30, quarterly 250, semiannual 500, annual 1,000, daily 2.70); floor 0. Wages may be rounded to the nearest dollar (optional per guide; not rounded here). (3) In the table for the payroll period find the row with over <= taxable wages <= but-not-over; tax = base + rate x (wages - over). (4) Add NJ-W4 line 5 extra amount. Employee marked EXEMPT on line 6 -> 0. Supplemental wages paid separately: withhold with no allowances. 401(k) contributions up to the federal limit and cafeteria plan (Section 125) salary reductions are not NJ-taxable wages (NJ-WT Sept 2025 pp.6-7, 16); contributions to other retirement plans such as 403(b) and 457 are taxable. Employee-paid payroll contributions 2026 (NJ DOL): UI 0.3825% and WF/SWF 0.0425% on the first 44,800; TDI 0.19% and FLI 0.23% on the first 171,100. Rate letters: Rate C/D/E tables included for NJ-W4 line 3 choices.
Rates and limits | Item | Value |
|---|
| allowance weekly Source: nj.gov | $19.2 |
| allowance biweekly Source: nj.gov | $38.4 |
| allowance semimonthly Source: nj.gov | $41.6 |
| allowance monthly Source: nj.gov | $83.3 |
| allowance quarterly Source: nj.gov | $250 |
| allowance annual Withholding Allowance Value Table, NJ-WT Sept 2025 p.24 Source: nj.gov | $1,000 |
| ui employee rate Worker U.I. 0.003825, Jan 1 - Dec 31 2026 (table: U.I. 0.003825, D.I. 0.0019, W.F./S.W.F. 0.000425, F.L.I. 0.0023). Source: nj.gov | 0.3825% |
| wf swf employee rate Worker W.F./S.W.F. 0.000425, 2026. Source: nj.gov | 0.0425% |
| ui wf wage base '2026 Taxable Wage Base ( UI and WF/SWF - workers and employers, TDI - employers ): $44,800'. Also https://www.nj.gov/labor/lwdhome/press/2025/20251229_newbenefitrates2026.shtml Source: nj.gov | $44,800 |
| tdi employee rate 'For 2026, workers contribute 0.19% on the first $171,100... maximum worker contribution for 2026 is $325.09.' Also https://www.nj.gov/labor/ea/employer-services/rate-info/ Source: nj.gov | 0.19% |
| fli employee rate 'Employees: 0.23% on the first $171,100 in covered wages (max $393.53).' FLI employer contribution: none. Source: nj.gov | 0.23% |
| tdi fli wage base '2026 Taxable Wage Base (TDI , FLI - workers only): $171,100' Source: nj.gov | $171,100 |
| exempt threshold single NJ-W4 line 6: single / MFS exempt if wages plus taxable nonwage income $10,000 or less; joint, HOH, QW $20,000 or less. Source: nj.gov | $10,000 |
Brackets: rate a weekly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $385 | 2% | $5.77 |
| $673 | 3.9% | $11.54 |
| $769 | 6.1% | $15.29 |
| $1,442 | 7% | $56.35 |
| $9,615 | 9.9% | $628.46 |
| $19,231 | 11.8% | $1,580.38 |
| Source: nj.gov |
Brackets: rate a semimonthly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $833 | 2% | $13 |
| $1,458 | 3.9% | $25 |
| $1,667 | 6.1% | $33 |
| $3,125 | 7% | $122 |
| $20,833 | 9.9% | $1,362 |
| $41,667 | 11.8% | $3,424 |
| Source: nj.gov |
Brackets: rate b weekly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $385 | 2% | $5.77 |
| $962 | 2.7% | $17.31 |
| $1,346 | 3.9% | $27.69 |
| $1,538 | 6.1% | $35.19 |
| $2,885 | 7% | $117.31 |
| $9,615 | 9.9% | $588.46 |
| $19,231 | 11.8% | $1,540.38 |
| Source: nj.gov |
Brackets: rate a biweekly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $769 | 2% | $12 |
| $1,346 | 3.9% | $23 |
| $1,538 | 6.1% | $31 |
| $2,885 | 7% | $113 |
| $19,231 | 9.9% | $1,257 |
| $38,462 | 11.8% | $3,161 |
| Source: nj.gov |
Brackets: rate a monthly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $1,667 | 2% | $25 |
| $2,917 | 3.9% | $50 |
| $3,333 | 6.1% | $66 |
| $6,250 | 7% | $244 |
| $41,667 | 9.9% | $2,723 |
| $83,333 | 11.8% | $6,848 |
| Source: nj.gov |
Brackets: rate b biweekly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $769 | 2% | $12 |
| $1,923 | 2.7% | $35 |
| $2,692 | 3.9% | $55 |
| $3,077 | 6.1% | $70 |
| $5,769 | 7% | $235 |
| $19,231 | 9.9% | $1,177 |
| $38,462 | 11.8% | $3,081 |
| Source: nj.gov |
Brackets: rate b semimonthly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $833 | 2% | $12.5 |
| $2,083 | 2.7% | $37.5 |
| $2,917 | 3.9% | $59.99 |
| $3,333 | 6.1% | $76.25 |
| $6,250 | 7% | $254.19 |
| $20,833 | 9.9% | $1,275 |
| $41,667 | 11.8% | $3,338 |
| Source: nj.gov |
Brackets: rate c weekly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $385 | 2.3% | $5.77 |
| $769 | 2.8% | $14.62 |
| $962 | 3.5% | $20 |
| $1,154 | 5.6% | $26.73 |
| $2,885 | 6.6% | $123.65 |
| $9,615 | 9.9% | $567.88 |
| $19,231 | 11.8% | $1,519.81 |
| Source: nj.gov |
Brackets: rate c semimonthly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $833 | 2.3% | $12.5 |
| $1,667 | 2.8% | $31.67 |
| $2,083 | 3.5% | $43.33 |
| $2,500 | 5.6% | $57.92 |
| $6,250 | 6.6% | $267.92 |
| $20,833 | 9.9% | $1,230.42 |
| $41,667 | 11.8% | $3,292.92 |
| Source: nj.gov |
Brackets: rate b monthly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $1,667 | 2% | $25 |
| $4,167 | 2.7% | $75 |
| $5,833 | 3.9% | $120 |
| $6,667 | 6.1% | $153 |
| $12,500 | 7% | $508 |
| $41,667 | 9.9% | $2,550 |
| $83,333 | 11.8% | $6,675 |
| Source: nj.gov |
Brackets: rate c biweekly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $769 | 2.3% | $11.54 |
| $1,538 | 2.8% | $29.23 |
| $1,923 | 3.5% | $40 |
| $2,308 | 5.6% | $53.46 |
| $5,769 | 6.6% | $247.31 |
| $19,231 | 9.9% | $1,135.77 |
| $38,462 | 11.8% | $3,039.62 |
| Source: nj.gov |
Brackets: rate c monthly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $1,667 | 2.3% | $25 |
| $3,333 | 2.8% | $63.33 |
| $4,167 | 3.5% | $86.67 |
| $5,000 | 5.6% | $115.83 |
| $12,500 | 6.6% | $535.85 |
| $41,667 | 9.9% | $2,460.83 |
| $83,333 | 11.8% | $6,585.83 |
| Source: nj.gov |
Brackets: rate d weekly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $385 | 2.7% | $5.77 |
| $769 | 3.4% | $16.15 |
| $962 | 4.3% | $22.69 |
| $1,154 | 5.6% | $30.96 |
| $2,885 | 6.5% | $127.88 |
| $9,615 | 9.9% | $565.38 |
| $19,231 | 11.8% | $1,517.31 |
| Source: nj.gov |
Brackets: rate d semimonthly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $833 | 2.7% | $12.5 |
| $1,667 | 3.4% | $35 |
| $2,083 | 4.3% | $49.17 |
| $2,500 | 5.6% | $67.08 |
| $6,250 | 6.5% | $277.08 |
| $20,833 | 9.9% | $1,225 |
| $41,667 | 11.8% | $3,287.5 |
| Source: nj.gov |
Brackets: rate d biweekly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $769 | 2.7% | $11.54 |
| $1,538 | 3.4% | $32.31 |
| $1,923 | 4.3% | $45.38 |
| $2,308 | 5.6% | $61.92 |
| $5,769 | 6.5% | $255.77 |
| $19,231 | 9.9% | $1,130.77 |
| $38,462 | 11.8% | $3,034.62 |
| Source: nj.gov |
Brackets: rate d monthly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $1,667 | 2.7% | $25 |
| $3,333 | 3.4% | $70 |
| $4,167 | 4.3% | $98.33 |
| $5,000 | 5.6% | $134.17 |
| $12,500 | 6.5% | $554.17 |
| $41,667 | 9.9% | $2,450 |
| $83,333 | 11.8% | $6,575 |
| Source: nj.gov |
Brackets: rate e weekly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $385 | 2% | $5.77 |
| $673 | 5.8% | $11.54 |
| $1,923 | 6.5% | $84.04 |
| $9,615 | 9.9% | $584.04 |
| $19,231 | 11.8% | $1,535.96 |
| Source: nj.gov |
Brackets: rate e semimonthly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $833 | 2% | $13 |
| $1,458 | 5.8% | $25 |
| $4,167 | 6.5% | $182 |
| $20,833 | 9.9% | $1,265 |
| $41,667 | 11.8% | $3,328 |
| Source: nj.gov |
Brackets: rate e biweekly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $769 | 2% | $12 |
| $1,346 | 5.8% | $23 |
| $3,846 | 6.5% | $168 |
| $19,231 | 9.9% | $1,168 |
| $38,462 | 11.8% | $3,072 |
| Source: nj.gov |
Brackets: rate e monthly | Over | Rate | Base tax |
|---|
| $0 | 1.5% | $0 |
| $1,667 | 2% | $25 |
| $2,917 | 5.8% | $50 |
| $8,333 | 6.5% | $364 |
| $41,667 | 9.9% | $2,531 |
| $83,333 | 11.8% | $6,656 |
| Source: nj.gov |
North Carolina
Tax year 2026. Valid 2026-01-01 to
2026-12-31. Checked 2026-10-24.
NC-30 (2026, rev. 11-25) Percentage Method (or equivalent Annualized Wages Method). Flat withholding rate = 3.99% income tax rate + 0.1% = 4.09% (0.0409). Certificate: NC-4 (or NC-4 EZ): filing status Single, Married, Head of Household or Surviving Spouse, number of allowances, optional additional amount per period (Line 2). No certificate = withhold as Single with 0 allowances. Percentage method per period: net = wages - standard-deduction-portion - (allowances x per-allowance amount); tax = net x 0.0409 rounded to the nearest WHOLE dollar (floor net at 0). Standard-deduction portion per period: Single/Married/Surviving Spouse weekly 245.19, biweekly 490.38, semimonthly 531.25, monthly 1062.50; Head of Household weekly 367.79, biweekly 735.58, semimonthly 796.88, monthly 1593.75. Per-allowance amount: weekly 48.08, biweekly 96.15, semimonthly 104.17, monthly 208.33. Annualized equivalent: tax per period = round((wages*PP - SD - 2500*allowances) x 0.0409 / PP) with SD = 12,750 (Single, Married, Surviving Spouse) or 19,125 (Head of Household). Note the table prints Married and Single with the same 12,750 standard deduction. Add NC-4 extra withholding after. Pre-tax deductions reduce wages before this calculation (federal-style taxable wages). Wage bracket tables give slightly different results than the percentage method (NC-30 says so); the percentage method is used here. Supplemental wages: flat 4.09% is permitted. No employee-paid state payroll contribution (UI is employer-paid). NC has no local income tax.
Rates and limits | Item | Value |
|---|
| withholding rate 'individual income tax rate of 3.99% plus 0.1%. This results in a withholding tax rate of 4.09%' Source: ncdor.gov | 4.09% |
| income tax rate Session Law 2023-134; also https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules Source: ncdor.gov | 3.99% |
| standard deduction annual single married surviving spouse Source: ncdor.gov | $12,750 |
| standard deduction annual head of household Source: ncdor.gov | $19,125 |
| allowance annual amount Source: ncdor.gov | $2,500 |
| std deduction weekly single married Source: ncdor.gov | $245.19 |
| std deduction biweekly single married Source: ncdor.gov | $490.38 |
| std deduction semimonthly single married Source: ncdor.gov | $531.25 |
| std deduction monthly single married Source: ncdor.gov | $1,062.5 |
| std deduction weekly hoh Source: ncdor.gov | $367.79 |
| std deduction biweekly hoh Source: ncdor.gov | $735.58 |
| std deduction semimonthly hoh Source: ncdor.gov | $796.88 |
| std deduction monthly hoh Source: ncdor.gov | $1,593.75 |
| allowance weekly Source: ncdor.gov | $48.08 |
| allowance biweekly Source: ncdor.gov | $96.15 |
| allowance semimonthly Source: ncdor.gov | $104.17 |
| allowance monthly Source: ncdor.gov | $208.33 |
| supplemental flat rate Section 12: withhold a flat 4.09 percent on supplemental wages (when income tax is withheld from regular wages) Source: ncdor.gov | 4.09% |
| employee payroll contribution rate 'Unemployment taxes are not deducted from employees' wages.' Source: des.nc.gov | 0% |
Brackets: flat | Over | Rate | Base tax |
|---|
| $0 | 4.09% | $0 |
| Source: ncdor.gov |
Ohio
Tax year 2026. Valid 2026-08-01 to
2026-12-31. Checked 2026-10-24.
Ohio Department of Taxation 'Optional Computer Formula' (effective Aug 1, 2026; rev. 07/26), annualised. Inputs: gross wages per pay period, pay periods per year PP (52/26/24/12), number of exemptions N from the employee's Ohio IT 4 (employer must use 0 exemptions if no IT 4). Step 1: TW = gross_per_period*PP - 650*N (floor TW at 0). Step 2: annual withholding deduction WD: if TW <= 26,050: TW*0.016; if 26,050 < TW <= 100,000: 416.80 + (TW-26,050)*0.0299; if TW > 100,000: 2,627.91 + (TW-100,000)*0.034. Step 3: per-period withholding = WD/PP, rounded to cents. (The 2026 PDF prints the formula in a garbled math font; the constants 416.80 and 2,627.91 are derived: 26,050*0.016=416.80 and 416.80+73,950*0.0299=2,627.91, and match the published Percentage Method table bases, e.g. weekly base $8.02/$50.54.) The state's Percentage Method tables give the same result per period using the period brackets and per-exemption deductions (weekly 12.50, biweekly 25.00, semi-monthly 27.08, monthly 54.17, daily 2.50); the annual formula is recommended for the calculator. No filing status; the only certificate field is exemption count (IT 4: employee, spouse, dependents, etc. each $650/yr). Brackets before Aug 1, 2026 (tables effective Oct 1, 2025 through Jul 31, 2026): 1.775% to 26,050; 462.39 + 2.99% to 100,000; 2,673.50 + 3.64% above (key brackets_oh_through_2026_07_31). Supplemental pay (bonuses): Ohio page states a 2.75% rate on supplemental compensation (see open_questions). Municipal income tax is withheld on top of state tax at the work-city rate; use local_presets. School district income tax: note only, not modelled. Ohio has no employee-paid state payroll contribution identified in sources (no SDI/PFML).
Rates and limits | Item | Value |
|---|
| exemption annual amount TW = (pay per period x PP) - ($650 x number of exemptions) Source: dam.assets.ohio.gov | $650 |
| exemption weekly Source: dam.assets.ohio.gov | $12.5 |
| exemption biweekly Source: dam.assets.ohio.gov | $25 |
| exemption semimonthly Source: dam.assets.ohio.gov | $27.08 |
| exemption monthly Source: dam.assets.ohio.gov | $54.17 |
| bracket threshold 1 annual Source: dam.assets.ohio.gov | $26,050 |
| bracket threshold 2 annual Source: dam.assets.ohio.gov | $100,000 |
| supplemental rate Page text: 'The state withholding rate on supplemental compensation, such as bonuses, is 2.75%'. Possibly not updated for Aug 1, 2026 tables; see open_questions. Source: tax.ohio.gov | 2.75% |
| employee payroll contribution rate Page lists only income tax withholding, school district and municipal withholding; no employee state payroll program listed. Absence-based; see open_questions. Source: tax.ohio.gov | 0% |
Brackets: annual from 2026 08 01 | Over | Rate | Base tax |
|---|
| $0 | 1.6% | $0 |
| $26,050 | 2.99% | $416.8 |
| $100,000 | 3.4% | $2,627.91 |
| Source: dam.assets.ohio.gov |
Brackets: annual through 2026 07 31 | Over | Rate | Base tax |
|---|
| $0 | 1.775% | $0 |
| $26,050 | 2.99% | $462.39 |
| $100,000 | 3.64% | $2,673.5 |
| Source: dam.assets.ohio.gov |
Brackets: weekly percentage method 2026 08 01 | Over | Rate | Base tax |
|---|
| $0 | 1.6% | $0 |
| $500.96 | 2.99% | $8.02 |
| $1,923.08 | 3.4% | $50.54 |
| Source: dam.assets.ohio.gov |
Brackets: biweekly percentage method 2026 08 01 | Over | Rate | Base tax |
|---|
| $0 | 1.6% | $0 |
| $1,001.92 | 2.99% | $16.03 |
| $3,846.15 | 3.4% | $101.07 |
| Source: dam.assets.ohio.gov |
Brackets: semimonthly percentage method 2026 08 01 | Over | Rate | Base tax |
|---|
| $0 | 1.6% | $0 |
| $1,085.42 | 2.99% | $17.37 |
| $4,166.67 | 3.4% | $109.5 |
| Source: dam.assets.ohio.gov |
Brackets: monthly percentage method 2026 08 01 | Over | Rate | Base tax |
|---|
| $0 | 1.6% | $0 |
| $2,170.83 | 2.99% | $34.73 |
| $8,333.33 | 3.4% | $218.99 |
| Source: dam.assets.ohio.gov |
Pennsylvania
Tax year 2026. Valid 2026-01-01 to
2026-12-31. Checked 2026-10-24.
Pennsylvania personal income tax withholding: flat 3.07% x compensation subject to withholding for each pay period (REV-415 'Calculation of Withholding'). No allowances, exemptions, standard deduction, or filing-status inputs on the PA side. Employee unemployment compensation (UC) contribution: 0.07% of gross wages, no wage cap, withheld on all employees (PA DLI). Local: Earned Income Tax (EIT) withheld at the higher of employee's resident rate and work-location non-resident rate (Act 32, except Philadelphia which runs its own wage tax). Local Services Tax (LST) is a flat annual amount (commonly up to $52, prorated per pay period, with a low-income exemption for earned income under $12,000 where set), see local_presets notes; LST is not modelled as a rate.
Rates and limits | Item | Value |
|---|
| income tax rate REV-415: 'multiplying such compensation subject to withholding by the current percentage rate, 3.07%'. Also https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/employer-withholding Source: pa.gov | 3.07% |
| uc employee rate 'Employee contributions (UC withholding) is 0.07 percent (70 cents per $1,000 gross wages)... There is no cap on the gross wages upon which employee withholding is calculated.' (Calendar Year 2026 section). Also https://www.pa.gov/agencies/dli/resources/for-employers-and-educators/how-to-file/uc-tax/employee-withholding Source: pa.gov | 0.07% |
| lst typical annual DCED lookup shows LST $52 (municipal + school district combined) in most of the 10 places; Scranton $156; Philadelphia $0. Low-income exemption $12,000 (Scranton $15,600). Informational. Source: apps.dced.pa.gov | $52 |
| retirement deferrals taxable REV-415 (Compensation): 'Payments by employers into pension plans, 401(k) plans or other retirement plans made pursuant to the employee's election, by salary reduction agreement or through periodic payroll deductions, are taxable to employees and should be included in Pennsylvania gross wages.' So 401(k) deferrals do not reduce PA withholding or local EIT wages. Employer-paid welfare plans for medical, dental or vision care are not taxable compensation, so Section 125 health premiums are excluded. Source: pa.gov | 1 |
Texas
Tax year 2026. Valid 2026-01-01 to
2026-12-31. Checked 2026-10-24.
Texas levies no individual income tax, so no state income tax is withheld: state withholding = 0 for every pay period, filing status and wage level. Texas Constitution Art. VIII Sec. 24-a: 'The legislature may not impose a tax on the net incomes of individuals'. Texas unemployment insurance tax is paid by employers only and is not deducted from employee wages (TWC), so there is no employee-paid state payroll contribution. No state withholding certificate exists. No local income taxes in Texas are modelled.
Rates and limits | Item | Value |
|---|
| state income tax rate Art. VIII Sec. 24-a Individual income tax prohibited (added Nov. 5, 2019) Source: statutes.capitol.texas.gov | 0% |
| employee payroll contribution rate TWC: 'Unemployment taxes are not deducted from employee wages.' Texas has no other employee-paid state payroll program found in the sources checked. Source: twc.texas.gov | 0% |
Virginia
Tax year 2026. Valid 2025-07-01 to
2026-12-31. Checked 2026-10-24.
Virginia Tax withholding formula for wages paid after July 1, 2025 (still the current table in the 2026 employer guide; standard deduction increase scheduled to sunset after taxable year 2026). Let G = gross pay for period, P = periods per year (annual 1, semiannual 2, quarterly 4, monthly 12, semimonthly 24, biweekly 26, weekly 52, daily 300). T = G x P - [8,750 + (E1 x 930) + (E2 x 800)], floor 0, where E1 = personal and dependent exemptions on Form VA-4 line (total exemptions) and E2 = age 65+/blind exemptions. W (annual) = 2% of T if T <= 3,000; 60 + 3% of excess over 3,000 if T <= 5,000; 120 + 5% of excess over 5,000 if T <= 17,000; else 720 + 5.75% of excess over 17,000. Withholding per period = W / P. The official worked example rounds W to a whole dollar before dividing (2,627.62 shown as 2,628, giving 109.50); examples here follow that rounding. The standard deduction 8,750 is used for every filer in the withholding formula (no filing-status split). Supplemental wages not paid with regular wages: flat 5.75% with no exemptions (guide p.19). Virginia has no local income tax. No employee-paid state payroll contribution (SDI/FLI/UC employee tax) was found in the Virginia Tax sources; not affirmatively sourced.
Rates and limits | Item | Value |
|---|
| standard deduction withholding 'increases in the standard deduction from $8,500 to $8,750 for single filers and from $17,000 to $17,500 for married filers'; formula uses $8,750 for all. Sunsets to 3,000/6,000 after TY2026 (a 2027 table would change). Source: tax.virginia.gov | $8,750 |
| personal exemption Formula line 1: (E1 X $930) Source: tax.virginia.gov | $930 |
| age65 blind exemption Formula line 1: (E2 X 800) Source: tax.virginia.gov | $800 |
| supplemental flat rate Guide p.19: flat 5.75% without allowance for exemption when supplemental wages are paid and tax was withheld from regular wages. Source: tax.virginia.gov | 5.75% |
| daily periods Pay Period Conversion Table: Daily = 300 Source: tax.virginia.gov | $300 |
Brackets: annual taxable income | Over | Rate | Base tax |
|---|
| $0 | 2% | $0 |
| $3,000 | 3% | $60 |
| $5,000 | 5% | $120 |
| $17,000 | 5.75% | $720 |
| Source: tax.virginia.gov |