Statutory Payroll Tax Directory
2026 US 50-State Payroll Tax & Income Withholding Directory
Verify state income tax withholding brackets, progressive vs flat rate tax structures, zero-income-tax states, state unemployment tax (SUTA) wage bases, and FICA withholding rules for 2026.
B2B Payroll Compliance
Managing payroll or shift workers in CALIFORNIA?
Avoid Department of Labor non-compliance fines. Automate state-specific overtime, double-time rules, tip credits, and statutory tax withholdings with Gusto Payroll Automation.
50-State Income Tax & Payroll Withholding Guide
Filter by state or view zero-tax state exemptions.
| State | State Income Tax Bracket | Tax Structure | Min. Statutory Wage | Action |
|---|---|---|---|---|
| AL Alabama | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View AL Tax → |
| AK Alaska | 0.00% (No State Income Tax) | Zero Tax Jurisdiction | $11.73/hr | View AK Tax → |
| AZ Arizona | Graduated State Brackets | Progressive / Flat Tax | $14.35/hr | View AZ Tax → |
| AR Arkansas | Graduated State Brackets | Progressive / Flat Tax | $11.00/hr | View AR Tax → |
| CA California | Graduated State Brackets | Progressive / Flat Tax | $16.00/hr | View CA Tax → |
| CO Colorado | Graduated State Brackets | Progressive / Flat Tax | $14.42/hr | View CO Tax → |
| CT Connecticut | Graduated State Brackets | Progressive / Flat Tax | $15.69/hr | View CT Tax → |
| DE Delaware | Graduated State Brackets | Progressive / Flat Tax | $13.25/hr | View DE Tax → |
| DC District of Columbia | Graduated State Brackets | Progressive / Flat Tax | $17.50/hr | View DC Tax → |
| FL Florida | 0.00% (No State Income Tax) | Zero Tax Jurisdiction | $13.00/hr | View FL Tax → |
| GA Georgia | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View GA Tax → |
| HI Hawaii | Graduated State Brackets | Progressive / Flat Tax | $14.00/hr | View HI Tax → |
| ID Idaho | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View ID Tax → |
| IL Illinois | Graduated State Brackets | Progressive / Flat Tax | $14.00/hr | View IL Tax → |
| IN Indiana | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View IN Tax → |
| IA Iowa | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View IA Tax → |
| KS Kansas | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View KS Tax → |
| KY Kentucky | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View KY Tax → |
| LA Louisiana | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View LA Tax → |
| ME Maine | Graduated State Brackets | Progressive / Flat Tax | $14.15/hr | View ME Tax → |
| MD Maryland | Graduated State Brackets | Progressive / Flat Tax | $15.00/hr | View MD Tax → |
| MA Massachusetts | Graduated State Brackets | Progressive / Flat Tax | $15.00/hr | View MA Tax → |
| MI Michigan | Graduated State Brackets | Progressive / Flat Tax | $10.33/hr | View MI Tax → |
| MN Minnesota | Graduated State Brackets | Progressive / Flat Tax | $10.85/hr | View MN Tax → |
| MS Mississippi | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View MS Tax → |
| MO Missouri | Graduated State Brackets | Progressive / Flat Tax | $12.30/hr | View MO Tax → |
| MT Montana | Graduated State Brackets | Progressive / Flat Tax | $10.30/hr | View MT Tax → |
| NE Nebraska | Graduated State Brackets | Progressive / Flat Tax | $12.00/hr | View NE Tax → |
| NV Nevada | 0.00% (No State Income Tax) | Zero Tax Jurisdiction | $12.00/hr | View NV Tax → |
| NH New Hampshire | 0.00% (No State Income Tax) | Zero Tax Jurisdiction | $7.25/hr | View NH Tax → |
| NJ New Jersey | Graduated State Brackets | Progressive / Flat Tax | $15.13/hr | View NJ Tax → |
| NM New Mexico | Graduated State Brackets | Progressive / Flat Tax | $12.00/hr | View NM Tax → |
| NY New York | Graduated State Brackets | Progressive / Flat Tax | $16.00/hr | View NY Tax → |
| NC North Carolina | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View NC Tax → |
| ND North Dakota | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View ND Tax → |
| OH Ohio | Graduated State Brackets | Progressive / Flat Tax | $10.45/hr | View OH Tax → |
| OK Oklahoma | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View OK Tax → |
| OR Oregon | Graduated State Brackets | Progressive / Flat Tax | $14.20/hr | View OR Tax → |
| PA Pennsylvania | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View PA Tax → |
| RI Rhode Island | Graduated State Brackets | Progressive / Flat Tax | $14.00/hr | View RI Tax → |
| SC South Carolina | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View SC Tax → |
| SD South Dakota | 0.00% (No State Income Tax) | Zero Tax Jurisdiction | $11.20/hr | View SD Tax → |
| TN Tennessee | 0.00% (No State Income Tax) | Zero Tax Jurisdiction | $7.25/hr | View TN Tax → |
| TX Texas | 0.00% (No State Income Tax) | Zero Tax Jurisdiction | $7.25/hr | View TX Tax → |
| UT Utah | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View UT Tax → |
| VT Vermont | Graduated State Brackets | Progressive / Flat Tax | $13.67/hr | View VT Tax → |
| VA Virginia | Graduated State Brackets | Progressive / Flat Tax | $12.00/hr | View VA Tax → |
| WA Washington | 0.00% (No State Income Tax) | Zero Tax Jurisdiction | $16.28/hr | View WA Tax → |
| WV West Virginia | Graduated State Brackets | Progressive / Flat Tax | $8.75/hr | View WV Tax → |
| WI Wisconsin | Graduated State Brackets | Progressive / Flat Tax | $7.25/hr | View WI Tax → |
| WY Wyoming | 0.00% (No State Income Tax) | Zero Tax Jurisdiction | $7.25/hr | View WY Tax → |
B2B Payroll Compliance
Managing payroll or shift workers in United States?
Avoid Department of Labor non-compliance fines. Automate state-specific overtime, double-time rules, tip credits, and statutory tax withholdings with Gusto Payroll Automation.
Viral Shift Audit • $3 Billion Unclaimed Annually
Help United States Coworkers Audit Unpaid Wage Violations
Over $3 Billion in statutory overtime, daily premiums, and meal break penalty pay goes uncollected every year. Share this free statutory utility with your team or shift coworkers.
B2B Payroll Compliance
Managing payroll or shift workers in CALIFORNIA?
Avoid Department of Labor non-compliance fines. Automate state-specific overtime, double-time rules, tip credits, and statutory tax withholdings with Gusto Payroll Automation.