Methodology & sources
Federal (tax year 2026, verified October 22, 2026)
- Standard deduction: $16,100 single, $32,200 married filing jointly.
- Brackets (single): 10% to $12,400; 12% to $50,400; 22% to $105,700; 24% to $201,775; 32% to $256,225; 35% to $640,600; 37% above. Married thresholds: $24,800 / $100,800 / $211,400 / $403,550 / $512,450 / $768,700.
- Social Security 6.2% on wages up to $184,500 (2026 wage base). Medicare 1.45% on all wages plus 0.9% Additional Medicare Tax above $200,000 single / $250,000 married.
State income tax
Tax year / assumption note: state rates, brackets, standard deductions, exemptions and credits follow the Tax Foundation table “State Individual Income Tax Rates and Brackets, as of January 1, 2026” (data as of February 11, 2026), verified October 22, 2026. Where a state had not yet published 2026 inflation adjustments, that table (and this site) uses 2025 bracket widths or amounts; these are flagged in the notes. States that still conform to the pre-OBBBA federal standard deduction (AZ, ME, SC) use $8,350 / $16,700. Brackets for married filers are the state's joint brackets (or double the single thresholds where the state doubles them). Local/city/county income taxes, state payroll programs (e.g. CA SDI, NJ/NY/WA paid-leave premiums), credits, and phase-outs are not modeled unless noted.
| State | Year | Rates | Deduction / exemption (single) | Notes |
|---|---|---|---|---|
| Alabama | 2026 | 2%, 4%, 5% | $2,500 + $1,500 exemption | Standard deduction phases from $3,000 to $2,500 (single) as AGI rises; federal income tax deduction not modeled. |
| Alaska | 2026 | None | – | |
| Arizona | 2026 | 2.5% | $8,350 | Arizona conforms to the pre-OBBBA federal standard deduction ($8,350) per Tax Foundation; may be updated by 2026 conformity legislation. |
| Arkansas | 2026 | 2%, 3.9% | $2,470 + $29 credit | Uses the low-income tax table at net income ≤ $92,300 (2025 thresholds); bracket adjustment not modeled. |
| California | 2026 | 1%, 2%, 4%, 6%, 8%, 9.3%, 10.3%, 11.3%, 12.3%, 13.3% | $5,540 + $153 credit | Brackets are 2025 inflation-adjusted widths; CA SDI payroll tax (1.3%) not included. |
| Colorado | 2026 | 4.4% | Federal std. | |
| Connecticut | 2026 | 2%, 4.5%, 5.5%, 6%, 6.5%, 6.9%, 6.99% | – + $15,000 exemption | Exemption phase-out, personal credits and benefit recapture not modeled. |
| Delaware | 2026 | 2.2%, 3.9%, 4.8%, 5.2%, 5.55%, 6.6% | $3,250 + $110 credit | |
| District of Columbia | 2026 | 4%, 6%, 6.5%, 8.5%, 9.25%, 9.75%, 10.75% | Federal std. | |
| Florida | 2026 | None | – | |
| Georgia | 2026 | 5.19% | $12,000 | |
| Hawaii | 2026 | 1.4%, 3.2%, 5.5%, 6.4%, 6.8%, 7.2%, 7.6%, 7.9%, 8.25%, 9%, 10%, 11% | $4,400 + $1,144 exemption | |
| Idaho | 2026 | 5.3% | Federal std. | |
| Illinois | 2026 | 4.95% | – + $2,925 exemption | |
| Indiana | 2026 | 2.95% | – + $1,000 exemption | County income tax (about 1–3%) not included. |
| Iowa | 2026 | 3.8% | Federal std. + $40 credit | |
| Kansas | 2026 | 5.2%, 5.58% | $3,605 + $9,160 exemption | |
| Kentucky | 2026 | 3.5% | $3,360 | Standard deduction not doubled for joint filers; local occupational taxes not included. |
| Louisiana | 2026 | 3% | $12,875 | |
| Maine | 2026 | 5.8%, 6.75%, 7.15% | $8,350 + $5,300 exemption | Pre-OBBBA federal standard deduction per Tax Foundation; deduction phase-out above $100k not modeled. |
| Maryland | 2026 | 2%, 3%, 4%, 4.75%, 5%, 5.25%, 5.5%, 5.75%, 6.25%, 6.5% | $3,350 + $3,200 exemption | County income tax (2.25–3.3%) and exemption phase-out not included. |
| Massachusetts | 2026 | 5%, 9% | – + $4,400 exemption | PFML payroll contribution (0.46%) not included. |
| Michigan | 2026 | 4.25% | – + $5,900 exemption | City income taxes (e.g. Detroit) not included. |
| Minnesota | 2026 | 5.35%, 6.8%, 7.85%, 9.85% | $15,300 | |
| Mississippi | 2026 | 4% | $2,300 + $6,000 exemption | |
| Missouri | 2026 | 2%, 2.5%, 3%, 3.5%, 4%, 4.5%, 4.7% | Federal std. | |
| Montana | 2026 | 4.7%, 5.65% | Federal std. | |
| Nebraska | 2026 | 2.46%, 3.51%, 4.55% | $8,850 + $176 credit | |
| Nevada | 2026 | None | – | |
| New Hampshire | 2026 | None | – | |
| New Jersey | 2026 | 1.4%, 1.75%, 3.5%, 5.53%, 6.37%, 8.97%, 10.75% | – + $1,000 exemption | |
| New Mexico | 2026 | 1.5%, 3.2%, 4.3%, 4.7%, 4.9%, 5.9% | Federal std. | |
| New York | 2026 | 3.9%, 4.4%, 5.15%, 5.4%, 5.9%, 6.85%, 9.65%, 10.3%, 10.9% | $8,000 | NYC/Yonkers local tax, benefit recapture and NY PFL/SDI not included. |
| North Carolina | 2026 | 3.99% | $12,750 | |
| North Dakota | 2026 | 1.95%, 2.5% | Federal std. | Bracket widths are 2025 values. |
| Ohio | 2026 | 2.75% | – | Municipal income taxes not included. |
| Oklahoma | 2026 | 2.5%, 3.5%, 4.5% | $6,350 + $1,000 exemption | |
| Oregon | 2026 | 4.75%, 6.75%, 8.75%, 9.9% | $2,910 + $256 credit | Federal tax subtraction not modeled. |
| Pennsylvania | 2026 | 3.07% | – | Local earned income taxes not included. |
| Rhode Island | 2026 | 3.75%, 4.75%, 5.99% | $11,200 + $5,250 exemption | |
| South Carolina | 2026 | 3%, 6% | $8,350 | Top rate 6% through June 30, 2026, scheduled to revert to 6.2%; pre-OBBBA federal standard deduction per Tax Foundation. |
| South Dakota | 2026 | None | – | |
| Tennessee | 2026 | None | – | |
| Texas | 2026 | None | – | |
| Utah | 2026 | 4.5% | – | Taxpayer credit (6% of federal standard deduction) phased out at 1.3% of income above $18,213 / $36,426 (2025 thresholds). |
| Vermont | 2026 | 3.35%, 6.6%, 7.6%, 8.75% | $7,650 + $5,300 exemption | |
| Virginia | 2026 | 2%, 3%, 5%, 5.75% | $8,750 + $930 exemption | |
| Washington | 2026 | None | – | Capital-gains tax only; WA Cares payroll premium (0.58%) not included. |
| West Virginia | 2026 | 2.22%, 2.96%, 3.33%, 4.44%, 4.82% | – + $2,000 exemption | |
| Wisconsin | 2026 | 3.5%, 4.4%, 5.3%, 7.65% | $13,960 + $700 exemption | Standard deduction phase-out modeled linearly (to zero at $136,453 single / $159,690 joint). |
| Wyoming | 2026 | None | – |
Assumptions
- All income is W-2 wages; no pre-tax 401(k), HSA or health premiums.
- Hourly figures assume 2,080 hours per year (40 h × 52 weeks).
- Annual tax is computed, then divided evenly across pay periods; actual withholding (W-4, IRS Pub. 15-T) can differ.
- Child tax credit, EITC, and the 2025–2028 tips/overtime/senior deductions are not included.
Sources
- IRS – Tax inflation adjustments for tax year 2026 (IR-2025-103, Rev. Proc. 2025-32) — 2026 brackets and standard deduction
- SSA – Contribution and benefit base ($184,500 for 2026)
- IRS Topic 560 – Additional Medicare Tax
- Tax Foundation – State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026)
- Individual state revenue department publications.
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