2026 tax year (January 1 – December 31, 2026)

Your salary as a skyscraper

Each floor is a slice of your yearly salary with its own tax rate. Blue is what you keep from that floor; red goes to tax and yellow to contributions. Your marginal rate applies only to the top floor, the next slice of pay you earn. A raise adds floors on top, and the floors below keep their rates.

Yearly amounts. Hover or tap a floor for its numbers. Very thin slices are merged into the floor below; the Marginal rate tab lists every threshold.

Breakdown by pay period

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How this is calculated

Rules, rate tables, what's not included, and official sources
  1. Federal income tax uses the 2026 brackets and standard deduction for the filing status chosen ($16,100 single, $32,200 married filing jointly, $24,150 head of household), applied to salary minus any 401(k) contribution.
  2. Social Security is 6.2% of wages up to $184,500. Medicare is 1.45% of all wages, plus 0.9% Additional Medicare Tax above $200,000 ($250,000 married filing jointly). 401(k) contributions do not reduce either.
  3. State income tax applies each state's 2026 brackets, standard deduction, personal exemptions or exemption credits for the filing status, including the phase-outs and special rules described in the notes below. Where a state publishes no separate head-of-household schedule in our sources, the single schedule is used.
  4. Alabama, Missouri and Oregon let you deduct some or all of your federal income tax; this is applied. Pennsylvania taxes 401(k) contributions, so they are not deducted there.
  5. New York City residents pay city income tax on New York taxable income at 3.078%–3.876%. Maryland residents also pay county income tax, estimated at a typical 3.20%.
  6. State disability, paid-leave and employee unemployment contributions are included where they apply: CA, NY, NJ, WA, MA, OR, CO, CT, MN, DE, ME, RI, AK and PA.
Federal income tax brackets, 2026 (taxable income from)
RateSingleMarried filing jointlyHead of household
10%$0+$0+$0+
12%$12,400+$24,800+$17,700+
22%$50,400+$100,800+$67,450+
24%$105,700+$211,400+$105,700+
32%$201,775+$403,550+$201,750+
35%$256,225+$512,450+$256,200+
37%$640,600+$768,700+$640,600+
Standard deduction$16,100$32,200$24,150
State income tax rates, 2026 (single filer)
StateLowest rateTop rateTop rate starts atStandard deduction
Alabama2%5%$3,000$3,000
AlaskaNo tax on wages
Arizona2.5%2.5%All income$8,350
Arkansas2%3.9%$4,600$2,470
California1%13.3%$1,000,000$5,540
Colorado4.4%4.4%All income$16,100
Connecticut2%6.99%$500,000—
Delaware2.2%6.6%$60,000$3,250
District of Columbia4%10.75%$1,000,000$16,100
FloridaNo tax on wages
Georgia5.19%5.19%All income$12,000
Hawaii1.4%11%$325,000$4,400
Idaho5.3%5.3%$4,811$16,100
Illinois4.95%4.95%All income—
Indiana2.95%2.95%All income—
Iowa3.8%3.8%All income$16,100
Kansas5.2%5.58%$23,000$3,605
Kentucky3.5%3.5%All income$3,360
Louisiana3%3%All income$12,875
Maine5.8%7.15%$64,849$8,350
Maryland2%6.5%$1,000,000$3,350
Massachusetts5%9%$1,083,150—
Michigan4.25%4.25%All income—
Minnesota5.35%9.85%$203,150$15,300
Mississippi4%4%$10,000$2,300
Missouri2%4.7%$9,436$16,100
Montana4.7%5.65%$47,500$16,100
Nebraska2.46%4.55%$24,760$8,850
NevadaNo tax on wages
New HampshireNo tax on wages
New Jersey1.4%10.75%$1,000,000—
New Mexico1.5%5.9%$210,000$16,100
New York (outside NYC)3.9%10.9%$25,000,000$8,000
New York — New York City3.9%10.9%$25,000,000$8,000
North Carolina3.99%3.99%All income$12,750
North Dakota1.95%2.5%$244,825$16,100
Ohio2.75%2.75%$26,050—
Oklahoma2.5%4.5%$7,200$6,350
Oregon4.75%9.9%$125,000$2,910
Pennsylvania3.07%3.07%All income—
Rhode Island3.75%5.99%$186,450$11,200
South Carolina3%6%$18,230$8,350
South DakotaNo tax on wages
TennesseeNo tax on wages
TexasNo tax on wages
Utah4.5%4.5%All income—
Vermont3.35%8.75%$249,700$7,650
Virginia2%5.75%$17,000$8,750
WashingtonNo tax on wages
West Virginia2.22%4.82%$60,000—
Wisconsin3.5%7.65%$332,720$13,960
WyomingNo tax on wages
Every state bracket, single and married filing jointly
Alabama — single, 2026
Taxable incomeRate
Up to $5002%
$500 – $3,0004%
Over $3,0005%
Alabama — married filing jointly, 2026
Taxable incomeRate
Up to $1,0002%
$1,000 – $6,0004%
Over $6,0005%
Arizona — single, 2026
Taxable incomeRate
Over $02.5%
Arkansas — single, 2026
Taxable incomeRate
Up to $4,6002%
Over $4,6003.9%
California — single, 2026
Taxable incomeRate
Up to $11,0791%
$11,079 – $26,2642%
$26,264 – $41,4524%
$41,452 – $57,5426%
$57,542 – $72,7248%
$72,724 – $371,4799.3%
$371,479 – $445,77110.3%
$445,771 – $742,95311.3%
$742,953 – $1,000,00012.3%
Over $1,000,00013.3%
California — married filing jointly, 2026
Taxable incomeRate
Up to $22,1581%
$22,158 – $52,5282%
$52,528 – $82,9044%
$82,904 – $115,0846%
$115,084 – $145,4488%
$145,448 – $742,9589.3%
$742,958 – $891,54210.3%
$891,542 – $1,000,00011.3%
$1,000,000 – $1,485,90612.3%
Over $1,485,90613.3%
Colorado — single, 2026
Taxable incomeRate
Over $04.4%
Connecticut — single, 2026
Taxable incomeRate
Up to $10,0002%
$10,000 – $50,0004.5%
$50,000 – $100,0005.5%
$100,000 – $200,0006%
$200,000 – $250,0006.5%
$250,000 – $500,0006.9%
Over $500,0006.99%
Connecticut — married filing jointly, 2026
Taxable incomeRate
Up to $20,0002%
$20,000 – $100,0004.5%
$100,000 – $200,0005.5%
$200,000 – $400,0006%
$400,000 – $500,0006.5%
$500,000 – $1,000,0006.9%
Over $1,000,0006.99%
Delaware — single, 2026
Taxable incomeRate
Up to $2,0000%
$2,000 – $5,0002.2%
$5,000 – $10,0003.9%
$10,000 – $20,0004.8%
$20,000 – $25,0005.2%
$25,000 – $60,0005.55%
Over $60,0006.6%
District of Columbia — single, 2026
Taxable incomeRate
Up to $10,0004%
$10,000 – $40,0006%
$40,000 – $60,0006.5%
$60,000 – $250,0008.5%
$250,000 – $500,0009.25%
$500,000 – $1,000,0009.75%
Over $1,000,00010.75%
Georgia — single, 2026
Taxable incomeRate
Over $05.19%
Hawaii — single, 2026
Taxable incomeRate
Up to $9,6001.4%
$9,600 – $14,4003.2%
$14,400 – $19,2005.5%
$19,200 – $24,0006.4%
$24,000 – $36,0006.8%
$36,000 – $48,0007.2%
$48,000 – $125,0007.6%
$125,000 – $175,0007.9%
$175,000 – $225,0008.25%
$225,000 – $275,0009%
$275,000 – $325,00010%
Over $325,00011%
Hawaii — married filing jointly, 2026
Taxable incomeRate
Up to $19,2001.4%
$19,200 – $28,8003.2%
$28,800 – $38,4005.5%
$38,400 – $48,0006.4%
$48,000 – $72,0006.8%
$72,000 – $96,0007.2%
$96,000 – $250,0007.6%
$250,000 – $350,0007.9%
$350,000 – $450,0008.25%
$450,000 – $550,0009%
$550,000 – $650,00010%
Over $650,00011%
Idaho — single, 2026
Taxable incomeRate
Up to $4,8110%
Over $4,8115.3%
Idaho — married filing jointly, 2026
Taxable incomeRate
Up to $9,6220%
Over $9,6225.3%
Illinois — single, 2026
Taxable incomeRate
Over $04.95%
Indiana — single, 2026
Taxable incomeRate
Over $02.95%
Iowa — single, 2026
Taxable incomeRate
Over $03.8%
Kansas — single, 2026
Taxable incomeRate
Up to $23,0005.2%
Over $23,0005.58%
Kansas — married filing jointly, 2026
Taxable incomeRate
Up to $46,0005.2%
Over $46,0005.58%
Kentucky — single, 2026
Taxable incomeRate
Over $03.5%
Louisiana — single, 2026
Taxable incomeRate
Over $03%
Maine — single, 2026
Taxable incomeRate
Up to $27,3995.8%
$27,399 – $64,8496.75%
Over $64,8497.15%
Maine — married filing jointly, 2026
Taxable incomeRate
Up to $54,8495.8%
$54,849 – $129,7496.75%
Over $129,7497.15%
Maryland — single, 2026
Taxable incomeRate
Up to $1,0002%
$1,000 – $2,0003%
$2,000 – $3,0004%
$3,000 – $100,0004.75%
$100,000 – $125,0005%
$125,000 – $150,0005.25%
$150,000 – $250,0005.5%
$250,000 – $500,0005.75%
$500,000 – $1,000,0006.25%
Over $1,000,0006.5%
Maryland — married filing jointly, 2026
Taxable incomeRate
Up to $1,0002%
$1,000 – $2,0003%
$2,000 – $3,0004%
$3,000 – $150,0004.75%
$150,000 – $175,0005%
$175,000 – $225,0005.25%
$225,000 – $300,0005.5%
$300,000 – $600,0005.75%
$600,000 – $1,200,0006.25%
Over $1,200,0006.5%
Massachusetts — single, 2026
Taxable incomeRate
Up to $1,083,1505%
Over $1,083,1509%
Michigan — single, 2026
Taxable incomeRate
Over $04.25%
Minnesota — single, 2026
Taxable incomeRate
Up to $33,3105.35%
$33,310 – $109,4306.8%
$109,430 – $203,1507.85%
Over $203,1509.85%
Minnesota — married filing jointly, 2026
Taxable incomeRate
Up to $48,7005.35%
$48,700 – $193,4806.8%
$193,480 – $337,9307.85%
Over $337,9309.85%
Mississippi — single, 2026
Taxable incomeRate
Up to $10,0000%
Over $10,0004%
Missouri — single, 2026
Taxable incomeRate
Up to $1,3480%
$1,348 – $2,6962%
$2,696 – $4,0442.5%
$4,044 – $5,3923%
$5,392 – $6,7403.5%
$6,740 – $8,0884%
$8,088 – $9,4364.5%
Over $9,4364.7%
Montana — single, 2026
Taxable incomeRate
Up to $47,5004.7%
Over $47,5005.65%
Montana — married filing jointly, 2026
Taxable incomeRate
Up to $95,0004.7%
Over $95,0005.65%
Nebraska — single, 2026
Taxable incomeRate
Up to $4,1302.46%
$4,130 – $24,7603.51%
Over $24,7604.55%
Nebraska — married filing jointly, 2026
Taxable incomeRate
Up to $8,2502.46%
$8,250 – $49,5303.51%
Over $49,5304.55%
New Jersey — single, 2026
Taxable incomeRate
Up to $20,0001.4%
$20,000 – $35,0001.75%
$35,000 – $40,0003.5%
$40,000 – $75,0005.53%
$75,000 – $500,0006.37%
$500,000 – $1,000,0008.97%
Over $1,000,00010.75%
New Jersey — married filing jointly, 2026
Taxable incomeRate
Up to $20,0001.4%
$20,000 – $50,0001.75%
$50,000 – $70,0002.45%
$70,000 – $80,0003.5%
$80,000 – $150,0005.53%
$150,000 – $500,0006.37%
$500,000 – $1,000,0008.97%
Over $1,000,00010.75%
New Mexico — single, 2026
Taxable incomeRate
Up to $5,5001.5%
$5,500 – $16,5003.2%
$16,500 – $33,5004.3%
$33,500 – $66,5004.7%
$66,500 – $210,0004.9%
Over $210,0005.9%
New Mexico — married filing jointly, 2026
Taxable incomeRate
Up to $8,0001.5%
$8,000 – $25,0003.2%
$25,000 – $50,0004.3%
$50,000 – $100,0004.7%
$100,000 – $315,0004.9%
Over $315,0005.9%
New York (outside NYC) — single, 2026
Taxable incomeRate
Up to $8,5003.9%
$8,500 – $11,7004.4%
$11,700 – $13,9005.15%
$13,900 – $80,6505.4%
$80,650 – $215,4005.9%
$215,400 – $1,077,5506.85%
$1,077,550 – $5,000,0009.65%
$5,000,000 – $25,000,00010.3%
Over $25,000,00010.9%
New York (outside NYC) — married filing jointly, 2026
Taxable incomeRate
Up to $17,1503.9%
$17,150 – $23,6004.4%
$23,600 – $27,9005.15%
$27,900 – $161,5505.4%
$161,550 – $323,2005.9%
$323,200 – $2,155,3506.85%
$2,155,350 – $5,000,0009.65%
$5,000,000 – $25,000,00010.3%
Over $25,000,00010.9%
New York — New York City — single, 2026
Taxable incomeRate
Up to $8,5003.9%
$8,500 – $11,7004.4%
$11,700 – $13,9005.15%
$13,900 – $80,6505.4%
$80,650 – $215,4005.9%
$215,400 – $1,077,5506.85%
$1,077,550 – $5,000,0009.65%
$5,000,000 – $25,000,00010.3%
Over $25,000,00010.9%
New York — New York City — married filing jointly, 2026
Taxable incomeRate
Up to $17,1503.9%
$17,150 – $23,6004.4%
$23,600 – $27,9005.15%
$27,900 – $161,5505.4%
$161,550 – $323,2005.9%
$323,200 – $2,155,3506.85%
$2,155,350 – $5,000,0009.65%
$5,000,000 – $25,000,00010.3%
Over $25,000,00010.9%
New York City income tax — single, 2026
Taxable incomeRate
Up to $12,0003.078%
$12,000 – $25,0003.762%
$25,000 – $50,0003.819%
Over $50,0003.876%
North Carolina — single, 2026
Taxable incomeRate
Over $03.99%
North Dakota — single, 2026
Taxable incomeRate
Up to $48,4750%
$48,475 – $244,8251.95%
Over $244,8252.5%
North Dakota — married filing jointly, 2026
Taxable incomeRate
Up to $80,9750%
$80,975 – $298,0751.95%
Over $298,0752.5%
Ohio — single, 2026
Taxable incomeRate
Up to $26,0500%
Over $26,0502.75%
Oklahoma — single, 2026
Taxable incomeRate
Up to $3,7500%
$3,750 – $4,9002.5%
$4,900 – $7,2003.5%
Over $7,2004.5%
Oklahoma — married filing jointly, 2026
Taxable incomeRate
Up to $7,5000%
$7,500 – $9,8002.5%
$9,800 – $14,4003.5%
Over $14,4004.5%
Oregon — single, 2026
Taxable incomeRate
Up to $4,5504.75%
$4,550 – $11,4006.75%
$11,400 – $125,0008.75%
Over $125,0009.9%
Oregon — married filing jointly, 2026
Taxable incomeRate
Up to $9,1004.75%
$9,100 – $22,8006.75%
$22,800 – $250,0008.75%
Over $250,0009.9%
Pennsylvania — single, 2026
Taxable incomeRate
Over $03.07%
Rhode Island — single, 2026
Taxable incomeRate
Up to $82,0503.75%
$82,050 – $186,4504.75%
Over $186,4505.99%
South Carolina — single, 2026
Taxable incomeRate
Up to $3,6400%
$3,640 – $18,2303%
Over $18,2306%
Utah — single, 2026
Taxable incomeRate
Over $04.5%
Vermont — single, 2026
Taxable incomeRate
Up to $49,4003.35%
$49,400 – $119,7006.6%
$119,700 – $249,7007.6%
Over $249,7008.75%
Vermont — married filing jointly, 2026
Taxable incomeRate
Up to $82,5003.35%
$82,500 – $199,4506.6%
$199,450 – $304,0007.6%
Over $304,0008.75%
Virginia — single, 2026
Taxable incomeRate
Up to $3,0002%
$3,000 – $5,0003%
$5,000 – $17,0005%
Over $17,0005.75%
West Virginia — single, 2026
Taxable incomeRate
Up to $10,0002.22%
$10,000 – $25,0002.96%
$25,000 – $40,0003.33%
$40,000 – $60,0004.44%
Over $60,0004.82%
Wisconsin — single, 2026
Taxable incomeRate
Up to $15,1103.5%
$15,110 – $51,9504.4%
$51,950 – $332,7205.3%
Over $332,7207.65%
Wisconsin — married filing jointly, 2026
Taxable incomeRate
Up to $20,1503.5%
$20,150 – $69,2604.4%
$69,260 – $443,6305.3%
Over $443,6307.65%
State payroll deductions from employees, 2026
StateDeductionRateApplies to
AlaskaAlaska unemployment insurance0.5%Wages up to $54,200
CaliforniaCA SDI (disability & paid family leave)1.3%All wages
ColoradoColorado FAMLI0.44%Wages up to $184,500
ConnecticutCT Paid Leave0.5%Wages up to $184,500
DelawareDelaware Paid Leave0.4%Wages up to $184,500
MaineMaine Paid Family & Medical Leave0.5%Wages up to $184,500
MassachusettsMA Paid Family & Medical Leave0.46%Wages up to $184,500
MinnesotaMinnesota Paid Leave0.44%Wages up to $184,500
New JerseyNJ disability insurance (TDI)0.19%Wages up to $171,100
New JerseyNJ Family Leave Insurance0.23%Wages up to $171,100
New JerseyNJ unemployment & workforce (UI/WF)0.425%Wages up to $44,800
New YorkNY disability insurance (SDI)0.5%Max $31
New YorkNY Paid Family Leave0.432%Max $412
OregonPaid Leave Oregon0.6%Wages up to $184,500
OregonOregon statewide transit tax0.1%All wages
PennsylvaniaPA unemployment compensation0.07%All wages
Rhode IslandRI disability insurance (TDI)1.1%Wages up to $100,000
WashingtonWA Paid Family & Medical Leave0.807%Wages up to $184,500
WashingtonWA Cares (long-term care)0.58%All wages

Not included

  • Tax credits such as the Child Tax Credit and Earned Income Tax Credit, and the 2025 law's new deductions for tips, overtime, car-loan interest and seniors.
  • Itemized deductions, dependents, other pre-tax benefits (health insurance, HSA, FSA) and a working spouse's income — married filing jointly assumes one income.
  • City and county income taxes other than New York City and Maryland counties — for example Philadelphia, Detroit, Ohio and Kentucky cities, Pennsylvania local earned-income taxes, Indiana counties and Yonkers.
  • New York and Connecticut 'tax benefit recapture' at higher incomes and Connecticut's personal tax credits, so tax in those states may be understated above roughly $107,000 (NY) or below about $65,000 (CT).
  • Hawaii's temporary disability insurance deduction, and Maine's phase-out of the standard deduction above $100,000.
  • California, Arkansas, Massachusetts, North Dakota and Vermont publish 2026 inflation-adjusted brackets late in the year; their 2025 bracket widths are used until then. Ohio's 2026 base amount ($332) comes from published schedules ahead of the official 2026 forms.

Employers also pay 6.2% Social Security (up to $184,500) and 1.45% Medicare on your wages, plus federal and state unemployment taxes and, in some states, a share of paid-leave premiums.

Sources

Rates last checked against these sources on 2026-10-02.