Sources
Every rate on this site comes from one of these official documents: 913 in all, grouped by jurisdiction. We do not copy numbers from other calculators or tax-data websites. How we check and update them is in our editorial and update policy.
FederalAlabamaAlaskaArizonaArkansasCaliforniaColoradoConnecticutDelawareDistrict of ColumbiaFloridaGeorgiaHawaiiIdahoIllinoisIndianaIowaKansasKentuckyLouisianaMaineMarylandMassachusettsMichiganMinnesotaMississippiMissouriMontanaNebraskaNevadaNew HampshireNew JerseyNew MexicoNew YorkNorth CarolinaNorth DakotaOhioOklahomaOregonPennsylvaniaRhode IslandSouth CarolinaSouth DakotaTennesseeTexasUtahVermontVirginiaWashingtonWest VirginiaWisconsinWyoming
Federal
Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
| Used for | Official source | Checked |
|---|---|---|
| Paycheck rules: minimum wage | DC DOES, 2026 Minimum Wage Increase Notice | Oct 25, 2026 |
| Paycheck rules: tipped employees | DC DOES, 2026 Minimum Wage Increase Notice | Oct 25, 2026 |
| Paycheck rules: overtime | DC DOES, DC Worker Labor and Anti-Discrimination Rights | Oct 25, 2026 |
| Paycheck rules: how often you get paid | DC Code 32-1302 | Oct 25, 2026 |
| Paycheck rules: final paycheck | DC Code 32-1303 | Oct 25, 2026 |
| Paycheck rules: pay stub | DC Code 32-1306(e) | Oct 25, 2026 |
| Paycheck rules: deductions (federal rule) | US Department of Labor, Fact Sheet #16: Deductions From Wages | Oct 25, 2026 |
| Paycheck rules: unpaid wage claims | DC DOES, Before Filing a Wage Claim | Oct 25, 2026 |
| Paycheck rules: paid sick and safe leave | DC DOES, DC Worker Labor and Anti-Discrimination Rights | Oct 25, 2026 |
| Minimum wage | DC DOES, 2026 Minimum Wage Increase Notice | Oct 25, 2026 |
| 2026 income tax rates (reference) | DC OTR 2026 D-40ES estimated tax booklet | Oct 25, 2026 |
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
| Used for | Official source | Checked |
|---|---|---|
| Withholding rules from Jan 1, 2026 | NH Department of Revenue Administration: no income tax on W-2 wages (Interest & Dividends Tax repealed from 2025) | Oct 24, 2026 |
| Paycheck rules: minimum wage | NH Dept. of Labor, Minimum Wage | Oct 25, 2026 |
| Paycheck rules: tipped cash wage in dollars | US DOL, Minimum Wages for Tipped Employees | Oct 25, 2026 |
| Paycheck rules: overtime | US DOL, State Minimum Wage Laws | Oct 25, 2026 |
| Paycheck rules: how often you get paid | NH General Court, RSA 275:43 | Oct 25, 2026 |
| Paycheck rules: final paycheck | NH General Court, RSA 275:44 | Oct 25, 2026 |
| Paycheck rules: pay statement | NH General Court, RSA 275:49 | Oct 25, 2026 |
| Paycheck rules: deductions from pay | NH General Court, RSA 275:48 | Oct 25, 2026 |
| Paycheck rules: unpaid wage claims | NH Dept. of Labor, File an Online Wage Claim | Oct 25, 2026 |
| Paycheck rules: payroll cards and direct deposit | NH General Court, RSA 275:43 | Oct 25, 2026 |
| Paycheck rules: no state tax on wages | NH Dept. of Revenue Administration, Interest and Dividends Tax | Oct 25, 2026 |
| Minimum wage | NH Dept. of Labor, Minimum Wage | Oct 25, 2026 |
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
| Used for | Official source | Checked |
|---|---|---|
| Withholding rules from Aug 1, 2026 | Ohio Department of Taxation, Optional Computer Formula (effective August 1, 2026): $650 per exemption, 1.6% / 2.99% / 3.4% | Oct 24, 2026 |
| Paycheck rules: minimum wage in 2026 | US Department of Labor, State Minimum Wage Laws | Oct 25, 2026 |
| Paycheck rules: tipped workers in 2026 | US Department of Labor, Minimum Wages for Tipped Employees | Oct 25, 2026 |
| Paycheck rules: minimum wage in 2027 | Ohio Department of Commerce, 2027 Minimum Wage Poster | Oct 25, 2026 |
| Paycheck rules: overtime | Ohio Revised Code 4111.03 | Oct 25, 2026 |
| Paycheck rules: how often you get paid | Ohio Revised Code 4113.15 | Oct 25, 2026 |
| Paycheck rules: final paycheck (federal rule) | US Department of Labor, Last Paycheck | Oct 25, 2026 |
| Paycheck rules: pay stub | Ohio Revised Code 4113.14 | Oct 25, 2026 |
| Paycheck rules: deductions you authorize | Ohio Revised Code 4113.15 | Oct 25, 2026 |
| Paycheck rules: unpaid wages | Ohio Department of Commerce, Minimum Wage Complaint | Oct 25, 2026 |
| Paycheck rules: city income tax | Ohio Revised Code 718.03 | Oct 25, 2026 |
| Paycheck rules: withholding form | Ohio Department of Taxation, Small Business Tax Guide 2026 | Oct 25, 2026 |
| Bonus withholding | Ohio Adm. Code 5703-7-10 (eff. Jan 1, 2026) | Oct 25, 2026 |
| Bonus withholding | Ohio Department of Taxation: Employer withholding | Oct 25, 2026 |
| Municipal income tax rates | Ohio Department of Taxation, The Finder: Ohio Municipal Income Tax Rates (OHMuniRateTable.csv) | Oct 25, 2026 |
| School district income tax rates and tax base | Ohio Department of Taxation, School Districts With an Income Tax for 2026 (Rev. 3/26) | Oct 25, 2026 |
| School district income tax rates by date | Ohio Department of Taxation, The Finder: School District Income Tax Rate Table (OHSDRateTable.csv) | Oct 25, 2026 |
| School district withholding formula | Ohio Department of Taxation, Computer Formula for School District Income Tax Withholding | Oct 25, 2026 |
| Who must withhold school district tax | Ohio Department of Taxation, 2026 Ohio Employer and School District Withholding Tax Filing Guidelines | Oct 25, 2026 |
| Municipal withholding rule | Ohio Revised Code 718.03: municipal income tax withholding | Oct 25, 2026 |
| Municipal qualifying wages | Ohio Revised Code 718.01(R): qualifying wages | Oct 25, 2026 |
| Columbus city income tax | City of Columbus 2025 IR-25 instructions (2.5% rate, 100% credit up to 2.5%) | Oct 25, 2026 |
| Columbus city income tax | Ohio Revised Code 718.01 (qualifying wages) | Oct 25, 2026 |
| Cleveland city income tax | Central Collection Agency: tax rates (Cleveland 2.5%) | Oct 25, 2026 |
| Cleveland city income tax | Ohio Revised Code 718.01 (qualifying wages) | Oct 25, 2026 |
| Cincinnati city income tax | City of Cincinnati: income taxes (1.8% since October 2, 2020) | Oct 25, 2026 |
| Cincinnati city income tax | Ohio Revised Code 718.01 (qualifying wages) | Oct 25, 2026 |
| Toledo city income tax | City of Toledo: taxation FAQ (2.5%) | Oct 25, 2026 |
| Toledo city income tax | City of Toledo: 2026 individual estimates form | Oct 25, 2026 |
| Cincinnati city income tax: who owes it | City of Cincinnati Income Tax, Frequently Asked Questions | Oct 25, 2026 |
| Cincinnati city income tax: working from home or outside the city | City of Cincinnati, 2025 Nonresident Refund Tax Return packet | Oct 25, 2026 |
| Cincinnati city income tax: short work trips into cincinnati | Ohio Revised Code 718.011 | Oct 25, 2026 |
| Cincinnati city income tax: getting a refund | City of Cincinnati, Income Taxes | Oct 25, 2026 |
| Cincinnati city income tax: do you have to file a return? | City of Cincinnati Income Tax, Frequently Asked Questions | Oct 25, 2026 |
| Cincinnati city income tax: employer withholding | City of Cincinnati Income Tax, Frequently Asked Questions | Oct 25, 2026 |
| Cincinnati city income tax: credit for tax paid elsewhere | City of Cincinnati Income Tax, Frequently Asked Questions | Oct 25, 2026 |
| Cincinnati city income tax: where to file | City of Cincinnati, E-Filing/Online Payments | Oct 25, 2026 |
| Cincinnati city income tax: residents over-withheld | City of Cincinnati Income Tax, Frequently Asked Questions | Oct 25, 2026 |
| Cleveland city income tax: who owes it | Central Collection Agency (CCA), 2025 Individual Instruction Booklet | Oct 25, 2026 |
| Cleveland city income tax: working from home or outside the city | CCA, Individual FAQs (Telework/Hybrid Status) | Oct 25, 2026 |
| Cleveland city income tax: short work trips into cleveland | Ohio Revised Code 718.011 | Oct 25, 2026 |
| Cleveland city income tax: getting a refund | CCA, Individual FAQs | Oct 25, 2026 |
| Cleveland city income tax: do you have to file a return? | CCA, Due Dates: Individual Filing | Oct 25, 2026 |
| Cleveland city income tax: employer withholding | CCA, Individual FAQs | Oct 25, 2026 |
| Cleveland city income tax: credit for tax paid elsewhere | CCA, 2025 Individual Instruction Booklet, Tax Rate Schedule | Oct 25, 2026 |
| Cleveland city income tax: where to file | CCA, Home | Oct 25, 2026 |
| Cleveland city income tax: what cca efile cannot handle | CCA, 2025 Individual Instruction Booklet | Oct 25, 2026 |
| Cleveland city income tax: workers under 18 | CCA, 2025 Individual Instruction Booklet | Oct 25, 2026 |
| Columbus city income tax: who owes it | Columbus Income Tax Division, General Income Tax Information | Oct 25, 2026 |
| Columbus city income tax: working from home or outside the city | Columbus Income Tax Division, 2025 IR-25 Instructions | Oct 25, 2026 |
| Columbus city income tax: short work trips into columbus | Ohio Revised Code 718.011 | Oct 25, 2026 |
| Columbus city income tax: getting a refund | Columbus Income Tax Division, 2025 IR-25 Instructions | Oct 25, 2026 |
| Columbus city income tax: do you have to file a return? | Columbus Income Tax Division, 2025 IR-25 Instructions | Oct 25, 2026 |
| Columbus city income tax: employer withholding | Columbus Income Tax Division, General Income Tax Information | Oct 25, 2026 |
| Columbus city income tax: credit for tax paid elsewhere | Columbus Income Tax Division, General Income Tax Information | Oct 25, 2026 |
| Columbus city income tax: where to file | Columbus Income Tax Division, General Income Tax Information | Oct 25, 2026 |
| Columbus city income tax: over-withholding refunds go to the employer | Columbus Income Tax Division, General Income Tax Information | Oct 25, 2026 |
| Columbus city income tax: final return to close an account | Columbus Income Tax Division, General Income Tax Information | Oct 25, 2026 |
| Toledo city income tax: who owes it | City of Toledo, Income Tax FAQ | Oct 25, 2026 |
| Toledo city income tax: working from home or outside the city | City of Toledo, 2025 Non-Resident Tax Return (Worksheet NRR) | Oct 25, 2026 |
| Toledo city income tax: short work trips into toledo | Ohio Revised Code 718.011 | Oct 25, 2026 |
| Toledo city income tax: getting a refund | City of Toledo, 2025 Non-Resident Tax Return (Worksheet NRR) | Oct 25, 2026 |
| Toledo city income tax: annual return | City of Toledo, Pay Your Income Taxes | Oct 25, 2026 |
| Toledo city income tax: employer withholding | City of Toledo, Income Tax FAQ | Oct 25, 2026 |
| Toledo city income tax: credit for tax paid elsewhere | City of Toledo, 2025 Individual (Resident) Tax Return instructions | Oct 25, 2026 |
| Toledo city income tax: where to file | City of Toledo, 2025 Individual (Resident) Tax Return instructions | Oct 25, 2026 |
| Toledo city income tax: assigning a refund to your home city | City of Toledo, 2025 Non-Resident Tax Return (Worksheet NRR) | Oct 25, 2026 |
| Toledo city income tax: late filing fee | City of Toledo, 2025 Individual (Resident) Tax Return instructions | Oct 25, 2026 |
| Minimum wage | US Department of Labor, State Minimum Wage Laws | Oct 25, 2026 |
| Next minimum wage increase | Ohio Department of Commerce, Ohio Minimum Wage to Increase in 2027 | Oct 25, 2026 |
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
| Used for | Official source | Checked |
|---|---|---|
| Withholding rules from Jun 1, 2026 | Utah State Tax Commission, Publication 14 (Rev. 04/26), withholding schedules effective June 1, 2026: 4.45% | Oct 24, 2026 |
| Paycheck rules: minimum wage | Utah Labor Commission, Wage Claim | Oct 25, 2026 |
| Paycheck rules: tipped employees | Utah Labor Commission, Wage Claim | Oct 25, 2026 |
| Paycheck rules: overtime | Utah Labor Commission, Wage Claim | Oct 25, 2026 |
| Paycheck rules: how often you get paid | Utah Code 34-28-3, Regular paydays | Oct 25, 2026 |
| Paycheck rules: final paycheck | Utah Code 34-28-5, Separation from payroll | Oct 25, 2026 |
| Paycheck rules: pay stub | Utah Code 34-28-3, Regular paydays | Oct 25, 2026 |
| Paycheck rules: deductions from pay | Utah Code 34-28-3, Regular paydays | Oct 25, 2026 |
| Paycheck rules: unpaid wage claims | Utah Labor Commission, Wage Claim | Oct 25, 2026 |
| Paycheck rules: direct deposit | Utah Code 34-28-3, Regular paydays | Oct 25, 2026 |
| Paycheck rules: payday on a weekend or holiday | Utah Code 34-28-3, Regular paydays | Oct 25, 2026 |
| Bonus withholding | Utah Publication 14 Withholding Tax Guide (rev. 4/26) | Oct 25, 2026 |
| Minimum wage | Utah Labor Commission, Wage Claim | Oct 25, 2026 |
Vermont
Virginia
| Used for | Official source | Checked |
|---|---|---|
| Withholding rules from Jan 1, 2026 | Virginia Tax, Employer Withholding Instructions (Rev. 10/26): annualized formula, $8,750 standard deduction, $930 and $800 exemptions | Oct 24, 2026 |
| Paycheck rules: minimum wage | Virginia DOLI, home page | Oct 25, 2026 |
| Paycheck rules: scheduled increases | Code of Virginia 40.1-28.10 | Oct 25, 2026 |
| Paycheck rules: tipped employees | Code of Virginia 40.1-28.9 | Oct 25, 2026 |
| Paycheck rules: overtime | Code of Virginia 40.1-29.2 | Oct 25, 2026 |
| Paycheck rules: how often you get paid | Code of Virginia 40.1-29 | Oct 25, 2026 |
| Paycheck rules: final paycheck | Code of Virginia 40.1-29 | Oct 25, 2026 |
| Paycheck rules: pay stub | Code of Virginia 40.1-29 | Oct 25, 2026 |
| Paycheck rules: deductions from pay | Code of Virginia 40.1-29 | Oct 25, 2026 |
| Paycheck rules: unpaid wage claims | Virginia DOLI, Payment of Wage | Oct 25, 2026 |
| Paycheck rules: double or triple damages | Code of Virginia 40.1-29 | Oct 25, 2026 |
| Paycheck rules: pay cards | Code of Virginia 40.1-29 | Oct 25, 2026 |
| Bonus withholding | Virginia Employer Withholding Instructions (rev. 10/26), pp. 19-20 | Oct 25, 2026 |
| Minimum wage | Virginia DOLI, home page | Oct 25, 2026 |
| Next minimum wage increase | Official announcement of the next minimum wage rate | Oct 25, 2026 |
Washington
West Virginia
Wisconsin
| Used for | Official source | Checked |
|---|---|---|
| Withholding rules from Jan 1, 2026 | Wisconsin Department of Revenue, Publication W-166 Withholding Tax Guide (1/26): alternate (formula) method | Oct 24, 2026 |
| Paycheck rules: minimum wage | Wisconsin DWD, Minimum Wage | Oct 25, 2026 |
| Paycheck rules: tipped employees | Wisconsin DWD, Minimum Wage | Oct 25, 2026 |
| Paycheck rules: overtime | Wisconsin DWD, Overtime | Oct 25, 2026 |
| Paycheck rules: how often you get paid | Wisconsin DWD, Wage Payment | Oct 25, 2026 |
| Paycheck rules: final paycheck | Wisconsin Statutes 109.03 | Oct 25, 2026 |
| Paycheck rules: pay stub | Wisconsin DWD, Wage Payment | Oct 25, 2026 |
| Paycheck rules: deductions from pay | Wisconsin DWD, Wage Payment | Oct 25, 2026 |
| Paycheck rules: unpaid wage claims | Wisconsin DWD, Wage Payment | Oct 25, 2026 |
| Paycheck rules: opportunity wage for workers under 20 | Wisconsin DWD, Minimum Wage | Oct 25, 2026 |
| Paycheck rules: penalty for illegal deductions | Wisconsin DWD, Wage Deductions | Oct 25, 2026 |
| Bonus withholding | Wisconsin Withholding Tax Guide W-166 (1/26), p. 25 | Oct 25, 2026 |
| Minimum wage | Wisconsin DWD, Minimum Wage | Oct 25, 2026 |
Wyoming
| Used for | Official source | Checked |
|---|---|---|
| Withholding rules from Jan 1, 2026 | State of Wyoming, About Wyoming: no individual or corporate income tax | Oct 24, 2026 |
| Paycheck rules: minimum wage | Wyoming DWS Labor Standards, Workers FAQ | Oct 25, 2026 |
| Paycheck rules: tipped employees | US DOL, Minimum Wages for Tipped Employees | Oct 25, 2026 |
| Paycheck rules: overtime | Wyoming DWS Labor Standards, Workers FAQ | Oct 25, 2026 |
| Paycheck rules: how often you get paid | Wyoming DWS Labor Standards, Employers FAQ | Oct 25, 2026 |
| Paycheck rules: final paycheck | Wyoming DWS Labor Standards, Your Rights as a Worker | Oct 25, 2026 |
| Paycheck rules: pay stub (federal rule) | US Department of Labor, Pay stubs (FLSA FAQ) | Oct 25, 2026 |
| Paycheck rules: deductions from pay | Wyoming DWS Labor Standards, Employers FAQ | Oct 25, 2026 |
| Paycheck rules: unpaid wage claims | Wyoming DWS, File a Claim for Wages | Oct 25, 2026 |
| Paycheck rules: direct deposit | Wyoming DWS Labor Standards, Employers FAQ | Oct 25, 2026 |
| Paycheck rules: unused vacation | Wyoming DWS Labor Standards, Workers FAQ | Oct 25, 2026 |
| Minimum wage | Wyoming DWS Labor Standards, Workers FAQ | Oct 25, 2026 |