TAX TABLES · TAX YEAR 2026
The 2026 tables we actually verified
This page lists what the calculator uses, what it only shows as a reference, and what it does not use at all. If a table is not listed as verified here, the calculator does not invent a number from it.
Federal income tax, single filer
| Rate | Taxable income |
|---|---|
| 10% | Up to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | Above $640,600 |
Source: IRS Revenue Procedure 2025-32, announced in IR-2025-103 on 9 October 2025. Married filing jointly thresholds are $24,800, $100,800, $211,400, $403,550, $512,450 and $768,700. Head of household thresholds are $17,700, $67,450, $105,700, $201,775, $256,200 and $640,600. Standard deductions for 2026 are $16,100 single, $32,200 married filing jointly, $24,150 head of household.
FICA for 2026, verified
| Item | Employee rate and limit |
|---|---|
| Social Security | 6.2% on the first $184,500 of wages (maximum $11,439) |
| Medicare | 1.45% on all wages, no cap |
| Additional Medicare tax | 0.9% on wages above $200,000 single or head of household, $250,000 married filing jointly, $125,000 married filing separately |
Source: Social Security Administration contribution and benefit base for 2026 and IRS FICA guidance. The Publication 15-T withholding schedules build the standard deduction into different thresholds, so per-paycheck withholding can differ from this annual tax method. This site uses the annual method and says so, rather than presenting a withholding schedule it has not reproduced in full.
States with no wage income tax, verified for this build
| State | Wage income tax |
|---|---|
| Alaska | None on wages |
| Florida | None on wages |
| Nevada | None on wages |
| New Hampshire | None on wages |
| South Dakota | None on wages |
| Tennessee | None on wages |
| Texas | None on wages |
| Washington | None on wages |
| Wyoming | None on wages |
For these states the calculator applies $0 state income tax on wages. Washington taxes some long-term capital gains, which does not change a wage paycheck calculation.
Flat rates shown as reference only, not applied
The rates below come from Tax Foundation 2026 state rate summaries. They are listed so you can see the headline rate, but they are not used in any take-home figure on this site, because each state's taxable base, standard deduction, exemptions and credits have not been verified in this build. Applying a flat rate to gross pay would overstate state tax in most cases.
| State | Published flat rate |
|---|---|
| Arizona | 2.50% (reference only, not applied) |
| Idaho | 5.30% (reference only, not applied) |
| Michigan | 4.25% (reference only, not applied) |
| Utah | 4.50% (reference only, not applied) |
Not verified in this build, and therefore not calculated
States with a verified 2026 table in this build, single filer
For a single filer, the calculator and salary pages now apply a full 2026 state tax for Alabama, Arkansas, California, Colorado, Delaware, Georgia, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Massachusetts, Minnesota, Mississippi, Missouri, Montana, Nebraska, New Jersey, New York, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, Virginia and Wisconsin, as well as $0 for the nine states with no wage income tax. Each figure uses the verified brackets, standard deduction and exemption or credit for that state, as recorded in TAX_TABLES.md. Fifteen of those states carry a caveat that travels with the figure: Pennsylvania, North Carolina, Colorado, Kentucky, Mississippi, Massachusetts, Ohio, Maine, Delaware, Alabama, Kansas, Missouri, North Dakota, Oklahoma and Oregon. Local taxes are never included in a take-home figure. New York City resident tax and the Yonkers surcharge, Pennsylvania local earned income tax and the Philadelphia wage tax, Indiana county tax, Iowa surtaxes, Kentucky occupational taxes, Ohio municipal and school district taxes, the Wilmington tax, Kansas City and St. Louis earnings taxes and the Oregon transit tax are separate and are not in any figure here. At very high incomes, phaseouts, recapture and surtaxes that are not modelled here can change state tax, including California's additional 1 percent tax over $1,000,000 and the Massachusetts 4 percent surtax above $1,107,750, which is secondary cited.
Not verified in this build, and therefore not calculated
Connecticut, Ohio, Michigan, Arizona, Idaho, Utah, Delaware, Maryland, Maine, Vermont, the District of Columbia, Alabama, Arkansas, Hawaii, Kansas, Missouri, Nebraska, New Mexico, North Dakota, Oklahoma, Oregon, South Carolina and West Virginia do not yet have a general state figure in this build. Connecticut is a special case: its $50,000 and $100,000 hand checks are verified, but the full Tables C, D and E schedules are not encoded for every salary, so no general Connecticut figure is computed rather than a guessed one. For all of these places, salary pages and the calculator show federal tax and FICA only, with a clear note that state tax is left out. That is a deliberate gap, and it is listed here so it can be closed state by state in future updates.