{
  "dataset": "state-income-tax-rates",
  "title": "State income tax on wages, 2026",
  "taxYear": 2026,
  "refreshSeconds": 21600,
  "counts": {
    "jurisdictions": 51,
    "noTax": 9,
    "flat": 16,
    "graduated": 4,
    "unmodeled": 22,
    "cited": 29,
    "sourceVerified": 18,
    "sourceQuoted": 16
  },
  "states": [
    {
      "code": "AL",
      "name": "Alabama",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Alabama taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=AL&wages=75000"
    },
    {
      "code": "AK",
      "name": "Alaska",
      "taxability": "none",
      "taxesWages": false,
      "modeled": true,
      "topMarginalRatePercent": 0,
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Alaska Department of Revenue",
        "url": "https://tax.alaska.gov/programs/programs/index.aspx?10001"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=AK&wages=75000"
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 2.5,
      "topMarginalRatePercent": 2.5,
      "standardDeduction": {
        "label": "standard deduction (2025 amounts)",
        "single": 15750,
        "married": 31500,
        "hoh": 23625,
        "mfs": 15750
      },
      "taxesPretaxRetirement": false,
      "adjustments": [],
      "label": "2.5% flat (2026)",
      "note": "Arizona's standard deduction is included at the published 2025 amounts ($15,750, or $31,500 filing jointly). The 2026 figures will be a little higher and aren't out yet, so your real bill is a little lower than this, as are Arizona's credits.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Arizona Department of Revenue — Form 140 Optional Tax Tables",
        "url": "https://azdor.gov/forms/individual/form-140-optional-tax-tables",
        "verified": "2026-10-03",
        "quote": "For tax year 2023 and beyond, there are no optional or X&Y tax tables to post due to Arizona's flat tax rate of 2.5%"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=AZ&wages=75000"
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Arkansas taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=AR&wages=75000"
    },
    {
      "code": "CA",
      "name": "California",
      "taxability": "graduated",
      "taxesWages": true,
      "modeled": true,
      "brackets": {
        "year": 2025,
        "schedules": [
          {
            "statuses": [
              "single",
              "mfs"
            ],
            "bands": [
              {
                "over": 0,
                "ratePercent": 1
              },
              {
                "over": 11079,
                "ratePercent": 2
              },
              {
                "over": 26264,
                "ratePercent": 4
              },
              {
                "over": 41452,
                "ratePercent": 6
              },
              {
                "over": 57542,
                "ratePercent": 8
              },
              {
                "over": 72724,
                "ratePercent": 9.3
              },
              {
                "over": 371479,
                "ratePercent": 10.3
              },
              {
                "over": 445771,
                "ratePercent": 11.3
              },
              {
                "over": 742953,
                "ratePercent": 12.3
              }
            ]
          },
          {
            "statuses": [
              "married"
            ],
            "bands": [
              {
                "over": 0,
                "ratePercent": 1
              },
              {
                "over": 22158,
                "ratePercent": 2
              },
              {
                "over": 52528,
                "ratePercent": 4
              },
              {
                "over": 82904,
                "ratePercent": 6
              },
              {
                "over": 115084,
                "ratePercent": 8
              },
              {
                "over": 145448,
                "ratePercent": 9.3
              },
              {
                "over": 742958,
                "ratePercent": 10.3
              },
              {
                "over": 891542,
                "ratePercent": 11.3
              },
              {
                "over": 1485906,
                "ratePercent": 12.3
              }
            ]
          },
          {
            "statuses": [
              "hoh"
            ],
            "bands": [
              {
                "over": 0,
                "ratePercent": 1
              },
              {
                "over": 22173,
                "ratePercent": 2
              },
              {
                "over": 52530,
                "ratePercent": 4
              },
              {
                "over": 67716,
                "ratePercent": 6
              },
              {
                "over": 83805,
                "ratePercent": 8
              },
              {
                "over": 98990,
                "ratePercent": 9.3
              },
              {
                "over": 505208,
                "ratePercent": 10.3
              },
              {
                "over": 606251,
                "ratePercent": 11.3
              },
              {
                "over": 1010417,
                "ratePercent": 12.3
              }
            ]
          }
        ]
      },
      "topMarginalRatePercent": 13.3,
      "standardDeduction": {
        "label": "standard deduction",
        "single": 5706,
        "married": 11412,
        "hoh": 11412,
        "mfs": 5706
      },
      "surtax": {
        "ratePercent": 1,
        "threshold": 1000000,
        "label": "the 1% Mental Health Services Tax above $1,000,000",
        "year": 2026
      },
      "taxesPretaxRetirement": false,
      "adjustments": [
        {
          "kind": "surtax",
          "label": "the 1% Mental Health Services Tax above $1,000,000",
          "field": "surtax"
        }
      ],
      "label": "nine brackets from 1% to 12.3%",
      "note": "Wage income only, on the 2025 bracket schedule FTB's own 2026 estimated-tax instructions point you at, with the published 2026 standard deduction — so the figure runs a little high for 2026 rather than low. California's personal exemption credit and every other credit are left out, so most filers owe less than this. California has no local income tax on wages, but it does withhold State Disability Insurance separately, which is not income tax and is not in this figure — it is its own line, computed from EDD's own rate, in payroll.ts.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "California Franchise Tax Board — 2025 California Tax Rate Schedules",
        "url": "https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf",
        "verified": "2026-10-03"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=CA&wages=75000"
    },
    {
      "code": "CO",
      "name": "Colorado",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 4.4,
      "topMarginalRatePercent": 4.4,
      "standardDeduction": {
        "label": "federal standard deduction",
        "single": 16100,
        "married": 32200,
        "hoh": 24150,
        "mfs": 16100
      },
      "taxesPretaxRetirement": false,
      "adjustments": [],
      "label": "4.4% flat",
      "note": "Colorado taxes your modified federal taxable income, so the federal standard deduction ($16,100, or $32,200 filing jointly) is already taken out here and Colorado adds none of its own. 4.4% is its standing rate and the latest one published, for 2025; a TABOR surplus can cut it temporarily for a year, as it did to 4.25% for 2024. Colorado's own subtractions and credits aren't included, so your real bill can be lower.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Colorado Department of Revenue — Individual Income Tax Guide, Part 2",
        "url": "https://tax.colorado.gov/individual-income-tax-guide"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=CO&wages=75000"
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Connecticut taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=CT&wages=75000"
    },
    {
      "code": "DE",
      "name": "Delaware",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Delaware taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=DE&wages=75000"
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "District of Columbia taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=DC&wages=75000"
    },
    {
      "code": "FL",
      "name": "Florida",
      "taxability": "none",
      "taxesWages": false,
      "modeled": true,
      "topMarginalRatePercent": 0,
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Florida Constitution, art. VII, § 5(a)",
        "url": "https://www.flsenate.gov/Laws/Constitution"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=FL&wages=75000"
    },
    {
      "code": "GA",
      "name": "Georgia",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 4.99,
      "topMarginalRatePercent": 4.99,
      "standardDeduction": {
        "label": "standard deduction",
        "single": 15000,
        "married": 30000,
        "hoh": 15000,
        "mfs": 15000
      },
      "taxesPretaxRetirement": false,
      "adjustments": [],
      "label": "4.99% flat (2026)",
      "note": "Georgia's $15,000 standard deduction ($30,000 filing jointly) is included. Its dependent exemption and credits aren't, so your real bill can be lower still.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Georgia Department of Revenue — Important Tax Updates",
        "url": "https://dor.georgia.gov/taxes/important-tax-updates",
        "verified": "2026-10-03",
        "quote": "The Georgia income tax rate has been reduced to a flat rate of 4.99%"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=GA&wages=75000"
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Hawaii taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=HI&wages=75000"
    },
    {
      "code": "ID",
      "name": "Idaho",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 5.3,
      "topMarginalRatePercent": 5.3,
      "standardDeduction": {
        "label": "standard deduction",
        "single": 16100,
        "married": 32200,
        "hoh": 24150,
        "mfs": 16100
      },
      "exemptBelow": {
        "single": 4811,
        "married": 9622,
        "hoh": 9622,
        "mfs": 4811
      },
      "taxesPretaxRetirement": false,
      "adjustments": [
        {
          "kind": "zeroBand",
          "label": "a zero band: income below a threshold is not taxed at all",
          "field": "exemptBelow"
        }
      ],
      "label": "5.3% above an exempt band",
      "note": "Idaho matches the federal standard deduction — $16,100, or $32,200 filing jointly — and then taxes nothing on the next $4,811 ($9,622 filing jointly or as head of household) before its 5.3% starts. Those thresholds are the 2025 figures, the latest Idaho has published; they are re-indexed each year. Idaho's grocery credit and its other credits aren't included.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Idaho Code § 63-3024(2)",
        "url": "https://legislature.idaho.gov/statutesrules/idstat/Title63/T63CH30/SECT63-3024/",
        "verified": "2026-10-03",
        "quote": "The tax imposed upon individuals, trusts, and estates shall be computed at the rate of five and three-tenths percent (5.3%) of taxable income"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=ID&wages=75000"
    },
    {
      "code": "IL",
      "name": "Illinois",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 4.95,
      "topMarginalRatePercent": 4.95,
      "standardDeduction": {
        "label": "exemption allowance",
        "single": 2925,
        "married": 5850,
        "hoh": 2925,
        "mfs": 2925
      },
      "taxesPretaxRetirement": false,
      "adjustments": [
        {
          "kind": "deductionDisallowed",
          "label": "exemption allowance is disallowed above an income threshold"
        }
      ],
      "label": "4.95% flat",
      "note": "Illinois's $2,925 exemption allowance is included (twice on a joint return, and not at all above $250,000, or $500,000 filing jointly). Exemptions for dependents aren't, so your real bill can be lower still.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Illinois Department of Revenue — income tax rates",
        "url": "https://tax.illinois.gov/research/taxrates/income.html",
        "verified": "2026-10-03",
        "quote": "Individual Income Tax Effective July 1, 2017: 4.95 percent of net income"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=IL&wages=75000"
    },
    {
      "code": "IN",
      "name": "Indiana",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 2.95,
      "topMarginalRatePercent": 2.95,
      "standardDeduction": {
        "label": "personal exemption",
        "single": 1000,
        "married": 2000,
        "hoh": 1000,
        "mfs": 1000
      },
      "taxesPretaxRetirement": false,
      "adjustments": [],
      "label": "2.95% flat (2026)",
      "note": "Indiana's $1,000 personal exemption is included ($2,000 filing jointly); its exemptions for dependents aren't. Every Indiana county charges its own income tax on top of the state's 2.95%, which isn't included here either.",
      "localWageTaxesModeled": 8,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Indiana Department of Revenue — rates, fees and penalties",
        "url": "https://www.in.gov/dor/resources/tax-rates-and-reports/rates-fees-and-penalties/",
        "verified": "2026-10-03",
        "quote": "The Indiana Individual adjusted gross income tax rate for 2026 is 2.95%"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=IN&wages=75000"
    },
    {
      "code": "IA",
      "name": "Iowa",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 3.8,
      "topMarginalRatePercent": 3.8,
      "standardDeduction": {
        "label": "federal standard deduction",
        "single": 16100,
        "married": 32200,
        "hoh": 24150,
        "mfs": 16100
      },
      "taxesPretaxRetirement": false,
      "adjustments": [],
      "label": "3.8% flat (2026)",
      "note": "Iowa taxes your federal taxable income, so the federal standard deduction ($16,100, or $32,200 filing jointly) is already taken out here. Iowa's own credits and adjustments aren't, so your real bill can be lower still.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Iowa Department of Revenue — 2026 rates announcement",
        "url": "https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates",
        "verified": "2026-10-03",
        "quote": "Iowa law provides for a flat tax rate of 3.8 percent. In 2026, all levels of taxable individual income will be subject to this rate."
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=IA&wages=75000"
    },
    {
      "code": "KS",
      "name": "Kansas",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Kansas taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KS&wages=75000"
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 3.5,
      "topMarginalRatePercent": 3.5,
      "standardDeduction": {
        "label": "standard deduction",
        "single": 3360,
        "married": 3360,
        "hoh": 3360,
        "mfs": 3360
      },
      "taxesPretaxRetirement": false,
      "adjustments": [],
      "label": "3.5% flat (2026)",
      "note": "Kentucky's $3,360 standard deduction is included. Many Kentucky cities and counties charge their own occupational tax on wages on top: Louisville Metro's and Lexington-Fayette's are modelled and the rest are not.",
      "localWageTaxesModeled": 5,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Kentucky Department of Revenue — employer payroll withholding",
        "url": "https://revenue.ky.gov/Business/Pages/Employer-Payroll-Withholding.aspx",
        "verified": "2026-10-03",
        "quote": "The Kentucky Withholding Tax rate will be 3.5% for tax year 2026."
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=KY&wages=75000"
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 3,
      "topMarginalRatePercent": 3,
      "standardDeduction": {
        "label": "combined personal exemption-standard deduction",
        "single": 12500,
        "married": 25000,
        "hoh": 25000,
        "mfs": 12500
      },
      "taxesPretaxRetirement": false,
      "adjustments": [],
      "label": "3% flat",
      "note": "Louisiana's $12,500 combined personal exemption and standard deduction is included ($25,000 filing jointly or as head of household). Its dependent exemptions and credits aren't, so your real bill can be lower still.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Louisiana Department of Revenue — income tax reform FAQ",
        "url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/income-tax-reform/what-are-the-individual-income-tax-rates-and-brackets/",
        "verified": "2026-10-03",
        "quote": "For taxable periods beginning on or after January 1, 2025, the individual income tax rate is a flat 3%."
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=LA&wages=75000"
    },
    {
      "code": "ME",
      "name": "Maine",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Maine taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=ME&wages=75000"
    },
    {
      "code": "MD",
      "name": "Maryland",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Maryland taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MD&wages=75000"
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 5,
      "topMarginalRatePercent": 9,
      "standardDeduction": {
        "label": "personal exemption",
        "single": 4400,
        "married": 8800,
        "hoh": 6800,
        "mfs": 4400
      },
      "surtax": {
        "ratePercent": 4,
        "threshold": 1107750,
        "label": "4% surtax over $1,107,750",
        "year": 2026
      },
      "taxesPretaxRetirement": false,
      "adjustments": [
        {
          "kind": "surtax",
          "label": "4% surtax over $1,107,750",
          "field": "surtax"
        },
        {
          "kind": "ficaDeduction",
          "label": "deduction for the Social Security and Medicare tax you paid"
        }
      ],
      "label": "5% flat, plus 4% over $1,107,750 (2026)",
      "note": "Massachusetts charges one rate on wages, so this is its own arithmetic: 5% of your pay after the $4,400 personal exemption ($8,800 filing jointly) and after the state's deduction for the Social Security and Medicare tax you paid — up to $2,000 of it, which is every cent of it once you earn $26,144 — plus 4 points more on anything above $1,107,750, a threshold that is the same whether you file single or jointly. That FICA deduction is capped per person and can't be shared, so a couple filing jointly on two incomes gets a second one this page can't see, and their real bill is up to $100 lower again. Left out, so the figure is a little high: the state's exemptions for dependents and its credits, including the No Tax Status and Limited Income Credit that relieve low earners. Massachusetts has no local income tax.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Massachusetts Department of Revenue — Massachusetts Tax Rates",
        "url": "https://www.mass.gov/info-details/massachusetts-tax-rates"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MA&wages=75000"
    },
    {
      "code": "MI",
      "name": "Michigan",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 4.25,
      "topMarginalRatePercent": 4.25,
      "standardDeduction": {
        "label": "personal exemption",
        "single": 5900,
        "married": 11800,
        "hoh": 5900,
        "mfs": 5900
      },
      "taxesPretaxRetirement": false,
      "adjustments": [],
      "label": "4.25% flat (2026)",
      "note": "Michigan's $5,900 personal exemption is included ($11,800 filing jointly). Exemptions for dependents and its special exemptions aren't, so your real bill can be lower, and some Michigan cities, Detroit among them, charge their own income tax on top.",
      "localWageTaxesModeled": 40,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Michigan Department of Treasury — taxpayer notice, 15 April 2026",
        "url": "https://www.michigan.gov/treasury/reference/taxpayer-notices/2026/04/15/425-income-tax-rate-for-individuals-and-fiduciaries-in-2026-tax-year",
        "verified": "2026-10-03",
        "quote": "the rate in effect under Section 51 for the 2026 tax year is 4.25%"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MI&wages=75000"
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Minnesota taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MN&wages=75000"
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 4,
      "topMarginalRatePercent": 4,
      "standardDeduction": {
        "label": "personal exemption and standard deduction",
        "single": 8300,
        "married": 16600,
        "hoh": 11400,
        "mfs": 8300
      },
      "exemptBelow": {
        "single": 10000,
        "married": 10000,
        "hoh": 10000,
        "mfs": 10000
      },
      "taxesPretaxRetirement": false,
      "adjustments": [
        {
          "kind": "zeroBand",
          "label": "a zero band: income below a threshold is not taxed at all",
          "field": "exemptBelow"
        }
      ],
      "label": "nothing on the first $10,000, then 4% (2026)",
      "note": "Mississippi's personal exemption and standard deduction ($8,300 together for a single filer, $16,600 filing jointly) are included, and then the first $10,000 above them is taxed at nothing. Dependent and age-65 exemptions aren't included.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Mississippi Department of Revenue — general information",
        "url": "https://www.dor.ms.gov/general-information",
        "verified": "2026-10-03",
        "quote": "Tax Year 2026 Excess of $10,000 of Taxable Income is taxed @ 4%"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MS&wages=75000"
    },
    {
      "code": "MO",
      "name": "Missouri",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Missouri taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 1,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MO&wages=75000"
    },
    {
      "code": "MT",
      "name": "Montana",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Montana taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=MT&wages=75000"
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Nebraska taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=NE&wages=75000"
    },
    {
      "code": "NV",
      "name": "Nevada",
      "taxability": "none",
      "taxesWages": false,
      "modeled": true,
      "topMarginalRatePercent": 0,
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Nevada Constitution, art. 10, § 1(9)",
        "url": "https://www.leg.state.nv.us/const/nvconst.html"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=NV&wages=75000"
    },
    {
      "code": "NH",
      "name": "New Hampshire",
      "taxability": "none",
      "taxesWages": false,
      "modeled": true,
      "topMarginalRatePercent": 0,
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "New Hampshire RSA ch. 77 (Taxation of Incomes), repealed",
        "url": "https://www.gencourt.state.nh.us/rsa/html/NHTOC/NHTOC-V-77.htm"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=NH&wages=75000"
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "taxability": "graduated",
      "taxesWages": true,
      "modeled": true,
      "brackets": {
        "year": 2025,
        "schedules": [
          {
            "statuses": [
              "single",
              "mfs"
            ],
            "bands": [
              {
                "over": 0,
                "ratePercent": 1.4
              },
              {
                "over": 20000,
                "ratePercent": 1.75
              },
              {
                "over": 35000,
                "ratePercent": 3.5
              },
              {
                "over": 40000,
                "ratePercent": 5.525
              },
              {
                "over": 75000,
                "ratePercent": 6.37
              },
              {
                "over": 500000,
                "ratePercent": 8.97
              },
              {
                "over": 1000000,
                "ratePercent": 10.75
              }
            ]
          },
          {
            "statuses": [
              "married",
              "hoh"
            ],
            "bands": [
              {
                "over": 0,
                "ratePercent": 1.4
              },
              {
                "over": 20000,
                "ratePercent": 1.75
              },
              {
                "over": 50000,
                "ratePercent": 2.45
              },
              {
                "over": 70000,
                "ratePercent": 3.5
              },
              {
                "over": 80000,
                "ratePercent": 5.525
              },
              {
                "over": 150000,
                "ratePercent": 6.37
              },
              {
                "over": 500000,
                "ratePercent": 8.97
              },
              {
                "over": 1000000,
                "ratePercent": 10.75
              }
            ]
          }
        ]
      },
      "topMarginalRatePercent": 10.75,
      "standardDeduction": {
        "label": "personal exemption",
        "single": 1000,
        "married": 2000,
        "hoh": 1000,
        "mfs": 1000
      },
      "noTaxBelow": {
        "label": "filing threshold",
        "amount": {
          "single": 10000,
          "married": 20000,
          "hoh": 20000,
          "mfs": 10000
        },
        "inclusive": true
      },
      "taxesPretaxRetirement": false,
      "adjustments": [
        {
          "kind": "filingThreshold",
          "label": "filing threshold",
          "field": "noTaxBelow"
        }
      ],
      "label": "seven brackets from 1.4% to 10.75%, eight filing jointly",
      "note": "Wage income only, on the 2025 schedule — the latest New Jersey has published, and one whose bands are set in statute rather than indexed, so they rarely move. The $1,000 regular exemption is included ($2,000 filing jointly); New Jersey has no standard deduction, and the $1,500 exemption per dependent child, the property-tax deduction and every credit are left out, so a filer with children owes less than this. New Jersey's filing threshold is applied: at $10,000 or less ($20,000 filing jointly or as head of household) it charges nothing at all. That threshold counts all your gross income rather than just your pay, so with income from elsewhere you may clear it on less salary than this assumes. One warning the rate cannot give you: New Jersey excludes 401(k) contributions like the IRS does, but it taxes what you put into a 403(b), 457, SEP or the federal Thrift Savings Plan in the year you earn it, so if that is where your pre-tax money goes your New Jersey tax is higher than the figure here. Unemployment, disability and family-leave contributions come out of a New Jersey paycheck too and are not income tax, so they are not in this figure — they are their own line, computed from the Department of Labor's own worker rates, in payroll.ts.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "New Jersey Division of Taxation — NJ-1040 instructions, Tax Rate Schedules",
        "url": "https://www.nj.gov/treasury/taxation/pdf/current/1040i.pdf",
        "verified": "2026-10-03"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=NJ&wages=75000"
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "New Mexico taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=NM&wages=75000"
    },
    {
      "code": "NY",
      "name": "New York",
      "taxability": "graduated",
      "taxesWages": true,
      "modeled": true,
      "brackets": {
        "year": 2025,
        "schedules": [
          {
            "statuses": [
              "single",
              "mfs"
            ],
            "bands": [
              {
                "over": 0,
                "ratePercent": 4
              },
              {
                "over": 8500,
                "ratePercent": 4.5
              },
              {
                "over": 11700,
                "ratePercent": 5.25
              },
              {
                "over": 13900,
                "ratePercent": 5.5
              },
              {
                "over": 80650,
                "ratePercent": 6
              },
              {
                "over": 215400,
                "ratePercent": 6.85
              },
              {
                "over": 1077550,
                "ratePercent": 9.65
              },
              {
                "over": 5000000,
                "ratePercent": 10.3
              },
              {
                "over": 25000000,
                "ratePercent": 10.9
              }
            ]
          },
          {
            "statuses": [
              "married"
            ],
            "bands": [
              {
                "over": 0,
                "ratePercent": 4
              },
              {
                "over": 17150,
                "ratePercent": 4.5
              },
              {
                "over": 23600,
                "ratePercent": 5.25
              },
              {
                "over": 27900,
                "ratePercent": 5.5
              },
              {
                "over": 161550,
                "ratePercent": 6
              },
              {
                "over": 323200,
                "ratePercent": 6.85
              },
              {
                "over": 2155350,
                "ratePercent": 9.65
              },
              {
                "over": 5000000,
                "ratePercent": 10.3
              },
              {
                "over": 25000000,
                "ratePercent": 10.9
              }
            ]
          },
          {
            "statuses": [
              "hoh"
            ],
            "bands": [
              {
                "over": 0,
                "ratePercent": 4
              },
              {
                "over": 12800,
                "ratePercent": 4.5
              },
              {
                "over": 17650,
                "ratePercent": 5.25
              },
              {
                "over": 20900,
                "ratePercent": 5.5
              },
              {
                "over": 107650,
                "ratePercent": 6
              },
              {
                "over": 269300,
                "ratePercent": 6.85
              },
              {
                "over": 1616450,
                "ratePercent": 9.65
              },
              {
                "over": 5000000,
                "ratePercent": 10.3
              },
              {
                "over": 25000000,
                "ratePercent": 10.9
              }
            ]
          }
        ]
      },
      "topMarginalRatePercent": 10.9,
      "standardDeduction": {
        "label": "standard deduction",
        "single": 8000,
        "married": 16050,
        "hoh": 11200,
        "mfs": 8000
      },
      "taxesPretaxRetirement": false,
      "adjustments": [
        {
          "kind": "bracketRecapture",
          "label": "New York's supplemental tax, which takes back the lower brackets above $107,650"
        }
      ],
      "label": "nine brackets from 4% to 10.9%, plus the supplemental tax above $107,650",
      "note": "Wage income only, on the 2025 schedule — the latest one New York has published, since a year's rate schedule and tax computation worksheets arrive with that year's Form IT-201. New York's supplemental tax is included: above $107,650 of income the state phases out the benefit of its own lower brackets, and leaving it out would understate the tax on a six-figure salary. Dependent exemptions, the household credit and every other credit are left out, so most filers owe a little less than this. Local income tax is not included and it is the big one here: New York City residents pay a city income tax of their own on top, and Yonkers residents a surcharge.",
      "localWageTaxesModeled": 1,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "New York State Department of Taxation and Finance — Instructions for Form IT-201",
        "url": "https://www.tax.ny.gov/forms/current-forms/it/it201i.htm",
        "verified": "2026-10-03",
        "quote": "2,509,929 plus 10.9% of the excess over 25,000,000"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=NY&wages=75000"
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 3.99,
      "topMarginalRatePercent": 3.99,
      "standardDeduction": {
        "label": "standard deduction",
        "single": 12750,
        "married": 25500,
        "hoh": 19125,
        "mfs": 12750
      },
      "taxesPretaxRetirement": false,
      "adjustments": [],
      "label": "3.99% flat (2026)",
      "note": "North Carolina's $12,750 standard deduction ($25,500 filing jointly) is included. A married-separate filer whose spouse itemises gets none of it, which this doesn't model, and the child deduction isn't included.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "North Carolina Department of Revenue — tax rate schedules",
        "url": "https://www.ncdor.gov/taxes-forms/individual-income-tax/tax-rate-schedules",
        "verified": "2026-10-03",
        "quote": "For Taxable Years after 2025, the North Carolina individual income tax rate is 3.99% (0.0399)."
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=NC&wages=75000"
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "North Dakota taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=ND&wages=75000"
    },
    {
      "code": "OH",
      "name": "Ohio",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 2.75,
      "topMarginalRatePercent": 2.75,
      "standardDeduction": {
        "label": "personal exemption",
        "single": 2350,
        "married": 4700,
        "hoh": 2350,
        "mfs": 2350
      },
      "exemptBelow": {
        "single": 26050,
        "married": 26050,
        "hoh": 26050,
        "mfs": 26050
      },
      "baseTax": 332,
      "taxesPretaxRetirement": false,
      "adjustments": [
        {
          "kind": "zeroBand",
          "label": "a zero band: income below a threshold is not taxed at all",
          "field": "exemptBelow"
        },
        {
          "kind": "baseTax",
          "label": "a flat $332 owed once the zero band is cleared",
          "field": "baseTax"
        },
        {
          "kind": "deductionStepsDown",
          "label": "personal exemption steps down as income rises"
        },
        {
          "kind": "deductionDisallowed",
          "label": "personal exemption is disallowed above an income threshold"
        }
      ],
      "label": "nothing on the first $26,050, then 2.75%",
      "note": "Ohio's personal exemption is included — $2,350 each up to $40,000 of income, $2,100 up to $80,000, $1,850 above that and none at all once you reach $500,000, counted for you and for a spouse on a joint return. Exemptions for dependents aren't, and neither are Ohio's municipal and school-district income taxes.",
      "localWageTaxesModeled": 17,
      "schoolDistrictTaxesModeled": 214,
      "source": {
        "publisher": "Ohio Revised Code § 5747.02(A)(3)(c)",
        "url": "https://codes.ohio.gov/ohio-revised-code/section-5747.02",
        "verified": "2026-10-03",
        "quote": "For taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050."
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000"
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Oklahoma taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OK&wages=75000"
    },
    {
      "code": "OR",
      "name": "Oregon",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Oregon taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=OR&wages=75000"
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 3.07,
      "topMarginalRatePercent": 3.07,
      "noStandardDeduction": true,
      "taxesPretaxRetirement": true,
      "adjustments": [
        {
          "kind": "pretaxRetirementTaxed",
          "label": "401(k) elective deferrals are taxed as compensation",
          "field": "taxesPretaxRetirement"
        },
        {
          "kind": "noDeduction",
          "label": "no standard deduction and no personal exemption",
          "field": "noStandardDeduction"
        }
      ],
      "label": "3.07% flat, and PA taxes 401(k) contributions",
      "note": "Pennsylvania has no standard deduction, and unlike the IRS it taxes what you put into a 401(k) — so the state line is figured on your whole salary. Most PA municipalities and school districts add a local earned income tax on top, which is not in this state figure — pick your city below if it is one Far Better Off models.",
      "localWageTaxesModeled": 39,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Pennsylvania Department of Revenue — personal income tax",
        "url": "https://www.pa.gov/en/agencies/revenue/resources/tax-types-and-information/personal-income-tax.html",
        "verified": "2026-10-03",
        "quote": "Pennsylvania personal income tax is levied at the rate of 3.07 percent against taxable income of resident and nonresident individuals"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=PA&wages=75000"
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Rhode Island taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=RI&wages=75000"
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "South Carolina taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=SC&wages=75000"
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "taxability": "none",
      "taxesWages": false,
      "modeled": true,
      "topMarginalRatePercent": 0,
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "South Dakota Department of Revenue — taxes administered",
        "url": "https://dor.sd.gov/businesses/taxes/"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=SD&wages=75000"
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "taxability": "none",
      "taxesWages": false,
      "modeled": true,
      "topMarginalRatePercent": 0,
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Tennessee Department of Revenue — Hall income tax",
        "url": "https://www.tn.gov/revenue/taxes/hall-income-tax.html"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=TN&wages=75000"
    },
    {
      "code": "TX",
      "name": "Texas",
      "taxability": "none",
      "taxesWages": false,
      "modeled": true,
      "topMarginalRatePercent": 0,
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Texas Comptroller of Public Accounts — taxes administered",
        "url": "https://comptroller.texas.gov/taxes/"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=TX&wages=75000"
    },
    {
      "code": "UT",
      "name": "Utah",
      "taxability": "flat",
      "taxesWages": true,
      "modeled": true,
      "ratePercent": 4.5,
      "topMarginalRatePercent": 4.5,
      "taxesPretaxRetirement": false,
      "adjustments": [
        {
          "kind": "credit",
          "label": "taxpayer tax credit"
        }
      ],
      "label": "4.5% flat, less its taxpayer tax credit",
      "note": "Utah's $2,111-per-dependent personal exemption grows the credit, so a filer with children owes less than this; itemizers who deducted state income tax federally owe a little more.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Utah State Tax Commission — tax rates",
        "url": "https://incometax.utah.gov/paying/tax-rates",
        "verified": "2026-10-03",
        "quote": "Multiply line 9 by 4.5 percent (.045)."
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=UT&wages=75000"
    },
    {
      "code": "VT",
      "name": "Vermont",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Vermont taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=VT&wages=75000"
    },
    {
      "code": "VA",
      "name": "Virginia",
      "taxability": "graduated",
      "taxesWages": true,
      "modeled": true,
      "brackets": {
        "year": 2026,
        "schedules": [
          {
            "statuses": [
              "single",
              "married",
              "hoh",
              "mfs"
            ],
            "bands": [
              {
                "over": 0,
                "ratePercent": 2
              },
              {
                "over": 3000,
                "ratePercent": 3
              },
              {
                "over": 5000,
                "ratePercent": 5
              },
              {
                "over": 17000,
                "ratePercent": 5.75
              }
            ]
          }
        ]
      },
      "topMarginalRatePercent": 5.75,
      "standardDeduction": {
        "label": "standard deduction and personal exemption",
        "single": 9680,
        "married": 19360,
        "hoh": 9680,
        "mfs": 9680
      },
      "noTaxBelow": {
        "label": "filing threshold",
        "amount": {
          "single": 11950,
          "married": 23900,
          "hoh": 11950,
          "mfs": 11950
        },
        "inclusive": false
      },
      "taxesPretaxRetirement": false,
      "adjustments": [
        {
          "kind": "filingThreshold",
          "label": "filing threshold",
          "field": "noTaxBelow"
        }
      ],
      "label": "four brackets from 2% to 5.75%, the top one from $17,000",
      "note": "Wage income only, on the rates Va. Code § 58.1-320 has set since 1990 — they are statutory rather than indexed, so unlike most graduated states Virginia's bands do not widen each year. The $8,750 standard deduction is included ($17,500 filing jointly) along with the $930 personal exemption per filer; the $930 per dependent, the $800 age-65 and blind exemptions, itemized deductions, the age deduction and every credit are left out, so your real bill is lower than this. Virginia's filing threshold is applied: under $11,950 ($23,900 filing jointly) it charges nothing at all. That threshold counts all your Virginia adjusted gross income rather than just your pay, so with income from elsewhere you may clear it on less salary than this assumes. Localities levy no income tax here, so unlike Ohio or Pennsylvania there is nothing further to add.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Code of Virginia § 58.1-320 — Income tax on individuals",
        "url": "https://law.lis.virginia.gov/vacode/title58.1/chapter3/section58.1-320/",
        "verified": "2026-10-03",
        "quote": "Five and three-quarters percent on income in excess of $17,000 for taxable years beginning on and after January 1, 1990"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=VA&wages=75000"
    },
    {
      "code": "WA",
      "name": "Washington",
      "taxability": "none",
      "taxesWages": false,
      "modeled": true,
      "topMarginalRatePercent": 0,
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Washington Department of Revenue",
        "url": "https://dor.wa.gov/taxes-rates/income-tax"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=WA&wages=75000"
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "West Virginia taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=WV&wages=75000"
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "taxability": "unmodeled",
      "taxesWages": true,
      "modeled": false,
      "reason": "Wisconsin taxes wages on a graduated bracket table, with its own deductions, exemptions and filing statuses. Far Better Off has not read that table off the state's own forms yet and will not approximate it, so there is no number here rather than a wrong one.",
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=WI&wages=75000"
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "taxability": "none",
      "taxesWages": false,
      "modeled": true,
      "topMarginalRatePercent": 0,
      "localWageTaxesModeled": 0,
      "schoolDistrictTaxesModeled": 0,
      "source": {
        "publisher": "Wyoming Department of Revenue",
        "url": "https://revenue.wyo.gov/"
      },
      "computeUrl": "https://farbetteroff.com/api/v1/state-tax?state=WY&wages=75000"
    }
  ],
  "caveats": [
    "Wage income, and 29 of the 51 jurisdictions get a rate. In the other 22, taxability is \"unmodeled\" and there is no ratePercent: Far Better Off has not read those bracket tables off the states' own forms and will not approximate them. That is a refusal, never a zero — read taxesWages, which is true in every one of them.",
    "A rate is not a bill. ratePercent is the statutory rate on taxable income, which is what is left after the state's own deduction, exempt band and filing threshold — and several states then add a surtax, a tapering credit, a deduction for the FICA you paid or a benefit recapture. Each row's adjustments names the ones it has, with a kind to match on rather than a sentence to grep. Send a salary to /api/v1/state-tax for the figure rather than multiplying.",
    "topMarginalRatePercent is the rate on one more dollar for a filer already past every threshold in the state's schedule, including any surtax band — California's 13.3 is its 12.3% top bracket plus the 1% Mental Health Services surtax, and Massachusetts's 9 is its 5% flat rate plus the 4% surtax over $1,107,750. It is not an average and not what a typical earner pays.",
    "The state line is not the whole sub-federal bill. 111 city, county, township and borough wage taxes and 214 Ohio school district levies are modelled on top of it, counted per state in localWageTaxesModeled and schoolDistrictTaxesModeled; /api/v1/state-tax takes a locality and adds it.",
    "A row's source.verified is the day that citation was last re-opened and found to still say this, which is a different question from taxYear — the year the figure is for. counts.sourceVerified says how many of counts.cited have one. A citation with no verified day has not been re-read since the row was written; it is not a doubtful rate, and in every case here it is a page a run cannot repeat — a no-tax state's claim is an absence rather than a printed rate, mass.gov answers a script with 403, and Colorado's guide has not published a schedule for this taxYear.",
    "Where a citation carries source.quote, that is the sentence its verified day was earned on, and you can repeat the check rather than trust it: fetch the url and look for the string. It is the page's words after tags become single spaces, curly quotes and dashes become ASCII and zero-width characters are dropped — Kentucky's page spells its rate sentence with one inside it. A match means the sentence is still there, not that it is still the current year's rule.",
    "Individual income tax on wages only. A state that taxes no wages may still tax capital gains — Washington does — and none of this is about sales, property or corporate tax.",
    "Educational information, not financial or tax advice."
  ],
  "citation": "Far Better Off, \"State income tax on wages, 2026\", https://farbetteroff.com/state-income-tax-rates. Cite the tax year, not the date you fetched it, and cite a row's own source for the rate.",
  "meta": {
    "source": "https://farbetteroff.com",
    "page": "https://farbetteroff.com/state-income-tax-rates",
    "docs": "https://farbetteroff.com/api/v1",
    "compute": "https://farbetteroff.com/api/v1/state-tax",
    "dataVintage": [
      {
        "id": "state-wage-tax-rates",
        "publisher": "State revenue departments",
        "edition": "Rates in force for 2026",
        "dataYear": 2026,
        "cycleYears": 1,
        "supersededFrom": "2027-01-01",
        "source": "https://www.taxadmin.org/state-tax-agencies"
      },
      {
        "id": "local-wage-tax-rates",
        "publisher": "City revenue departments",
        "edition": "City wage tax rates in force from 2026-07-01",
        "dataYear": 2026,
        "cycleYears": 1,
        "supersededFrom": "2027-08-01",
        "source": "https://www.phila.gov/services/payments-assistance-taxes/taxes/business-taxes/business-taxes-by-type/wage-tax-employers/"
      }
    ],
    "library": "@calcwise/finance",
    "license": "MIT — the library, including STATE_TAXES and the functions that apply it. The rates themselves are published state law; quote them freely.",
    "disclaimer": "Educational information, not financial or tax advice."
  }
}