State income tax on wages, 2026

The 9 states with no income tax on wages

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. In these states the state line on your paycheck is exactly zero — not an estimate. Three of them need a footnote, because “no income tax” is recent or partial.

• AlaskaAKAlaska Department of Revenue
• FloridaFLFlorida Constitution, art. VII, § 5(a)
• NevadaNVNevada Constitution, art. 10, § 1(9)
• New HampshireNHNew Hampshire RSA ch. 77 (Taxation of Incomes), repealed
• South DakotaSDSouth Dakota Department of Revenue — taxes administered
• TennesseeTNTennessee Department of Revenue — Hall income tax
• TexasTXTexas Comptroller of Public Accounts — taxes administered
• WashingtonWAWashington Department of Revenue
• WyomingWYWyoming Department of Revenue

Tennessee's Hall income tax reached interest and dividends, never wages, and was repealed for tax periods beginning 1 January 2021 or later. New Hampshirehas never taxed W-2 wages, and its Interest & Dividends Tax was repealed for taxable periods beginning after 2024, so from 2025 it levies no individual income tax at all. Washington taxes capital gains but not wages — and a 9.9% tax on income over $1 million is scheduled to begin in 2028, so this page will need revisiting before then.

The 16 states with one flat rate

Arizona, Colorado, Georgia, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Massachusetts, Michigan, Mississippi, North Carolina, Ohio, Pennsylvania and Utah each charge a single statutory rate on wage income, so the answer is arithmetic rather than a guess — which is why Far Better Off computes the state line for you in these 16 and in the 9 above. Idaho, Mississippi and Ohio tax nothing up to a threshold first and then apply one rate above it.

What $75,000 of wages costs, by filing status

A flat rate is the same for every filer; the bill is not. Each state charges its own deduction, exemption or credit, and most of them are bigger on a joint return than on a single one — so the columns above are 3 different answers to the same salary. The widest gap is Utah, where $75,000 of wages costs $3,147 single and $1,944 filing jointly — $1,203 a year apart at one rate. Where a column repeats the one beside it, that is the state's own rule: Georgia, Illinois, Indiana, Michigan and Ohio widen nothing for a head of household, and Kentucky and Pennsylvania charge every filer the same figure.

The money columns and the one after them answer different questions. What you pay is the figure on $75,000 — divide it by the salary and every state that deducts or exempts anything comes out under its own headline rate, because that came off first. What your next dollar costs is the column beside it, and that one is not an average of anything: it is what a raise, an hour of overtime or a bonus meets. In 15 of these 16 states it is the statutory rate, which is what flat means. Utah is the exception, and it costs more than the state advertises: 4.5% of the dollar, plus 1.3¢ of its taxpayer tax credit taken back with it, for 5.8% in total — a rate that appears on no Utah form, because it is two rules meeting rather than a number anyone published. Pennsylvania is the one state where all three numbers agree: 3.07% statutory, 3.07% on the next dollar, and 3.07% of the salary actually paid — because it deducts nothing, so there is no gap for the three to open up in.

What each figure leaves out

Arizona:

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.

Colorado:

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.

Georgia:

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.

Idaho:

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.

Illinois:

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.

Indiana:

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.

Iowa:

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.

Kentucky:

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.

Louisiana:

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.

Massachusetts:

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.

Michigan:

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.

Mississippi:

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.

North Carolina:

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.

Ohio:

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.

Pennsylvania:

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.

Utah:

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.

California: 9 brackets, and Far Better Off applies all of them

California charges graduated brackets rather than one rate, and its schedule is published, so the state line is arithmetic too. The rate runs from 1% on the first dollars of taxable income to 12.3% at the top, plus 1% Mental Health Services Tax above $1,000,000. It is charged on your wages after California's own standard deduction — $5,706 single or married filing separately, $11,412 filing jointly or as head of household, which is why $75,000 of wages costs a single filer $2,928 a year here rather than 12.3% of anything.

Taxable income the rate starts at, by filing status

A single filer on $75,000 pays $2,928 here, which is 3.90% of the salary — but their next dollar meets 8%, the marked band above. 4 of the 9 bands are still above them, so a raise here is charged at 8% and not at the 12.3% the top of the range shows. The same $75,000 on a joint return is $1,271 — $1,656 less, off the wider bands in the column beside it and California's own deduction for that status.

All 3 of the schedules California publishes, shown; Far Better Off applies the one your filing status is on, and the state's own deduction with it. 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. California Franchise Tax Board — 2025 California Tax Rate Schedules.

The take-home paycheck calculator works this out for you in California — no percent to type — and tells you which bracket your last dollar lands in.

New Jersey: 8 brackets, and Far Better Off applies all of them

New Jersey charges graduated brackets rather than one rate, and its schedule is published, so the state line is arithmetic too. The rate runs from 1.4% on the first dollars of taxable income to 10.75% at the top. It is charged on your wages after New Jersey's own personal exemption — $1,000 single or married filing separately, $2,000 filing jointly and $1,000 as head of household, which is why $75,000 of wages costs a single filer $2,596 a year here rather than 10.75% of anything.

Below a floor, New Jersey charges nothing at all: a filer whose income for the year is $10,000 or less ($20,000 filing jointly or as head of household) owes no New Jersey income tax, whatever the brackets above would have said. Far Better Off applies that filing threshold, so the answer here goes to zero where the state says it should. It counts all your income for the year rather than just your pay, so with money coming in elsewhere you may clear it on a smaller salary than this assumes.

Not every filer meets all 8: 2.45% is on New Jersey's married filing jointly or head of household schedule only, so a single filer's ladder has 7 rungs and not 8. It is the one place in this table where the number of bands turns on how you file, and it is why a cell below is a dash rather than a threshold.

Taxable income the rate starts at, by filing status

A single filer on $75,000 pays $2,596 here, which is 3.46% of the salary — but their next dollar meets 5.525%, the marked band above. 3 of the 7 bands are still above them, so a raise here is charged at 5.525% and not at the 10.75% the top of the range shows. The same $75,000 on a joint return is $1,400 — $1,196 less, off the wider bands in the column beside it and New Jersey's own deduction for that status.

Both of the schedules New Jersey publishes, shown; Far Better Off applies the one your filing status is on, and the state's own deduction with it. 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. New Jersey Division of Taxation — 2025 NJ-1040 Tax Rate Schedules (booklet page 63).

The take-home paycheck calculator works this out for you in New Jersey — no percent to type — and tells you which bracket your last dollar lands in.

New York: 9 brackets, and Far Better Off applies all of them

New York charges graduated brackets rather than one rate, and its schedule is published, so the state line is arithmetic too. The rate runs from 4% on the first dollars of taxable income to 10.9% at the top, and above $107,650 of income the state takes the benefit of those lower brackets back again — a supplemental tax Far Better Off applies in full, because leaving it out would understate a six-figure salary. It is charged on your wages after New York's own standard deduction — $8,000 single or married filing separately, $16,050 filing jointly and $11,200 as head of household, which is why $75,000 of wages costs a single filer $3,520 a year here rather than 10.9% of anything.

Taxable income the rate starts at, by filing status

A single filer on $75,000 pays $3,520 here, which is 4.69% of the salary — but their next dollar meets 5.5%, the marked band above. 5 of the 9 bands are still above them, so a raise here is charged at 5.5% and not at the 10.9% the top of the range shows. The same $75,000 on a joint return is $2,910 — $610 less, off the wider bands in the column beside it and New York's own deduction for that status.

All 3 of the schedules New York publishes, shown; Far Better Off applies the one your filing status is on, and the state's own deduction with it. 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. New York State Department of Taxation and Finance — Form IT-201-I, New York State tax rate schedule.

The take-home paycheck calculator works this out for you in New York — no percent to type — and tells you which bracket your last dollar lands in.

Virginia: 4 brackets, and Far Better Off applies all of them

Virginia charges graduated brackets rather than one rate, and its schedule is published, so the state line is arithmetic too. The rate runs from 2% on the first dollars of taxable income to 5.75% at the top. It is charged on your wages after Virginia's own standard deduction and personal exemption — $9,680 single or married filing separately, $19,360 filing jointly and $9,680 as head of household, which is why $75,000 of wages costs a single filer $3,498 a year here rather than 5.75% of anything.

Below a floor, Virginia charges nothing at all: a filer whose income for the year is under $11,950 ($23,900 filing jointly) owes no Virginia income tax, whatever the brackets above would have said. Far Better Off applies that filing threshold, so the answer here goes to zero where the state says it should. It counts all your income for the year rather than just your pay, so with money coming in elsewhere you may clear it on a smaller salary than this assumes.

Taxable income the rate starts at, by filing status

A single filer on $75,000 pays $3,498 here, which is 4.66% of the salary — but their next dollar meets 5.75%, the marked band above. That is Virginia's top rate, and it arrives at $17,000 of taxable income — so for this filer, and for everyone earning more, Virginia behaves like a flat 5.75% state with a short ramp underneath it. The 3 bands below are worth $258 a year against a straight 5.75% — a fixed sum earned once, not a discount on the next dollar. The same $75,000 on a joint return is $2,942 — $557 less, and every dollar of the difference is Virginia's own deduction for that status, because the bands themselves do not move.

Every Virginia filer is on the one schedule above — the state publishes no separate table for a joint return — and Far Better Off applies the state's own deduction for your filing status on top of it. 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. Code of Virginia § 58.1-320 — Income tax on individuals.

The take-home paycheck calculator works this out for you in Virginia — no percent to type — and tells you which bracket your last dollar lands in.

In 11 of the 20 states with a rate, the rate is not the whole rule

A rate is not a bill, and in none of the 20 jurisdictions Far Better Off computes a figure for does the published rate apply to a whole salary: 18 subtract a standard deduction or personal exemption first, Pennsylvania grants none at all as its own published rule, and Utah replaces it with a credit against the computed tax. Past that arithmetic, 11 of the 20 carry at least one further rule the headline rate does not mention — 16 of them, of 11 distinct kinds, listed below — and in the other 9 the rate and the state's own deduction really are the whole rule: Arizona, Colorado, Georgia, Indiana, Iowa, Kentucky, Louisiana, Michigan and North Carolina.

This is the cut a scraped rate table loses. Each rule below is published as a key on the JSON beside this page, so a program asking “does this state have a surtax?” compares a value instead of searching prose — and the list here is read out of that same answer, which is why the page and the API cannot disagree about which state has which.

A zero bandzeroBand3 states

Taxable income at or below a threshold is not taxed at all; the rate applies only above it.

• Idaho — a zero band: income below a threshold is not taxed at all
• Mississippi — a zero band: income below a threshold is not taxed at all
• Ohio — a zero band: income below a threshold is not taxed at all

A flat dollar basebaseTax1 state

Flat dollars owed once the zero band is cleared, before the rate applies to the excess.

• Ohio — a flat $332 owed once the zero band is cleared

A filing thresholdfilingThreshold2 states

Income before the deduction under which the state charges nothing at all.

• New Jersey
• Virginia

A surtax on topsurtax2 states

A second, higher rate on taxable income above a threshold, already included in topMarginalRatePercent.

• California — the 1% Mental Health Services Tax above $1,000,000
• Massachusetts — 4% surtax over $1,107,750

A credit that tapers awaycredit1 state

A credit against the computed tax, which in these states tapers away as income rises rather than applying flat.

• Utah — taxpayer tax credit

A deduction for the FICA you paidficaDeduction1 state

The state deducts the Social Security and Medicare tax you paid before applying its own rate.

• Massachusetts — deduction for the Social Security and Medicare tax you paid

A benefit recapturebracketRecapture1 state

Above a threshold the state takes back the benefit of its lower brackets, so the effective rate exceeds the top band's.

• New York — New York's supplemental tax, which takes back the lower brackets above $107,650

401(k) contributions taxed anywaypretaxRetirementTaxed1 state

401(k) and 403(b) elective deferrals are taxed as compensation, so the state line is figured on the whole salary.

• Pennsylvania — 401(k) elective deferrals are taxed as compensation

No deduction at allnoDeduction1 state

The state grants no standard deduction and no personal exemption, so the rate applies from the first dollar.

• Pennsylvania — no standard deduction and no personal exemption

A deduction that steps downdeductionStepsDown1 state

The deduction or exemption the state grants shrinks in steps as income rises, so the amount in standardDeduction is the full one and not everybody's — Ohio's personal exemption, which is what standardDeduction holds there.

• Ohio — personal exemption steps down as income rises

A deduction withdrawn above a thresholddeductionDisallowed2 states

The deduction or exemption is withdrawn above an income threshold, so the amount in standardDeduction does not apply to a high earner at all.

• Illinois — exemption allowance is disallowed above an income threshold
• Ohio — personal exemption is disallowed above an income threshold

Far Better Off applies every one of them. The take-home paycheck calculator asks for your state, your filing status and your 401(k) and works the state line out with these rules in it, rather than multiplying a rate by your salary — which is the answer almost every rate table on the internet leaves you to compute wrongly for yourself.

The 22 whose brackets are not modelled yet — and why there is no number for them

These 21 states and the District of Columbia tax wages on bracket tables, each with its own standard deduction, personal exemptions, credits and filing statuses. That is 22separate tax codes, and a calculator that quietly averaged them — or applied a “typical” state rate — would be wrong in a way you could not check. So each one waits until its own schedule has been read off the state's own forms, the way California's was.

• Alabama
• Arkansas
• Connecticut
• Delaware
• District of Columbia
• Hawaii
• Kansas
• Maine
• Maryland
• Minnesota
• Missouri
• Montana
• Nebraska
• New Mexico
• North Dakota
• Oklahoma
• Oregon
• Rhode Island
• South Carolina
• Vermont
• West Virginia
• Wisconsin

What happens instead: the take-home paycheck calculator asks you for your own estimated state rate in these 22 and labels the result as your estimate, and the API returns null with a reason rather than a figure. Null is not zero. For your own state's brackets, its revenue department publishes the table.

Does your state tax your 401(k) contributions?

Federal income tax does not: a traditional 401(k) contribution comes out before the brackets are applied, and almost every state follows that. Of the 20 states Far Better Off works out a figure for, exactly one does tax them anyway — Pennsylvania treats employee 401(k) contributions as taxable compensation, so its 3.07% applies to your whole salary rather than to salary minus what you put in.

On $75,000 with 6% going into a 401(k), that is $2,302.50 to Pennsylvania instead of the $2,164.35 the same rate would take if the contribution came out first — $138.15 a year. Small, but it is the kind of thing a calculator either models or silently gets wrong. And 401(k) money is never exempt from Social Security or Medicare: FICA is charged on the full salary in every state.

A city tax answers this question for itself, and the localities further down this page do not all answer it the same way: 61 of the 111charge their rate on gross pay, so a contribution reduces none of those. The reasons differ — Ohio's cities tax “qualifying wages”, box 5 of your W‑2, which already includes what you deferred, while Philadelphia follows the same Pennsylvania rule as the state. Bloomington (Monroe County), Carmel and Fishers (Hamilton County), Evansville (Vanderburgh County), Fort Wayne (Allen County), Gary and Hammond (Lake County), Indianapolis (Marion County), Lafayette (Tippecanoe County), South Bend (St. Joseph County), Albion, Battle Creek, Benton Harbor, Big Rapids, Detroit, East Lansing, Flint, Grand Rapids, Hamtramck, Highland Park, Ionia, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac, Portland, Saginaw, Springfield, Walker, St. Louis and New York City are the exceptions: each starts from a base the contribution was already out of. In Philadelphia that costs more than the state rule does: on the same $4,500 contribution the city takes $168.07 it would not have taken elsewhere, against $138.15 for Pennsylvania's own rate — so the two rules together cost $306.22 a year, and a 401(k) there saves that much less than the same contribution somewhere both leave it alone.

One thing the question hides: “401(k)” is not a catch‑all. A state can exclude a 401(k) and tax the plan your employer actually offers you. New Jersey does exactly that — it “does not allow you to exclude from wages amounts you contribute to deferred compensation and retirement plans, other than 401(k) Plans”, naming 403(b), 457, SEP and the federal Thrift Savings Funds, so a teacher's or a state employee's pre‑tax money is New Jersey wages in the year it is earned. Pennsylvaniais the simpler case and taxes all of them alike. Far Better Off's pre‑tax field is a 401(k), and where that distinction changes the answer the state's note says so rather than the figure quietly being wrong.

Local income taxes are on top of all of this

A state rate is not the whole sub-federal bill. Indiana, Kentucky, Michigan, Missouri, New York, Ohio and Pennsylvania all let counties, cities or school districts levy their own income tax on wages. In one of them the city line is the larger of the two: Euclid takes 2.85% where Ohio takes 2.75%. These 111 are the rates Far Better Off has verified against the page the authority that charges them publishes — a city’s own revenue page, or the state department of revenue that sets every county’s rate, as Indiana’s does — and they are in the figures the paycheck calculator gives you.

A city rate can be verified while its state’s is not, and St. Louis's 1% is where that is true today. Missouri charges income tax on wages and is not in the table above, so the paycheck calculator computes the city line and still asks you for the state rate. The city figure is no less real for that, and Far Better Off will not invent the other half to keep it company.

61of these charge their rate on gross pay: no standard deduction, no personal exemption, and no exclusion for a 401(k), which is why they can be stated as one rate without a footnote. Ohio’s municipalities tax “qualifying wages” — box 5 Medicare wages, which already contains the deferral — and Philadelphia follows the same Pennsylvania rule that makes the state tax deferrals too. An Ohioan who lives in one municipality and works in another owes their home city as well, less a credit for what the work city took, and that second city is not included above.

Detroit starts at your federal AGI. Its resident rate is charged on the AGI from your federal return, less $600 a year for yourself and for each person you claim, so both a 401(k) contribution and your exemptions come off before the 2.4% applies. The column above shows it on the full $75,000 with no contribution and no exemption claimed, which is the largest it can be: one exemption takes $14.40 off that, and a $4,500 contribution another $108.00. Two things this figure is not: the 1.2% Detroit charges people who work in the city and live outside it, which is a row of its own here — half the rate, on wages rather than AGI, with the same $600 an exemption coming off — and what your employer withholds, since Michigan’s employer guide has that taken from gross pay less the exemptions, so the return can hand some of it back.

Michigan’s other cities start at box 1 of your W‑2. 24 Michigan cities levy an income tax under one statute, the Uniform City Income Tax Ordinance, and the ones above are Albion 1%, Battle Creek 1%, Benton Harbor 1%, Big Rapids 1%, East Lansing 1%, Flint 1%, Grand Rapids 1.5%, Hamtramck 1%, Highland Park 2%, Ionia 1%, Lansing 1%, Lapeer 1%, Muskegon 1%, Muskegon Heights 1%, Pontiac 1%, Portland 1%, Saginaw 1.5%, Springfield 1% and Walker 1%. Each has a non-resident rate of exactly half, a row of its own here, for work done in the city by someone living outside it. The ordinance caps a city at 1% on residents and 0.5% on everyone else unless the legislature allowed it more, which is why Grand Rapids and Saginaw charge 1.5% and Highland Park charges 2%. What the ordinance does not set is the exemption, which is why these are read off each city rather than copied from its neighbour: $600 a head in Albion, Big Rapids, East Lansing, Flint, Grand Rapids, Hamtramck, Highland Park, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac and Walker, $750 a head in Battle Creek, Benton Harbor, Saginaw and Springfield, $700 a head in Ionia and $1,000 a head in Portland — the same line of the same common return, filled in with a different number. The base they share is the wage figure your federal return reports — “use box 1 wages only”, as Lansing’s instructions put it, and Grand Rapids’ and Flint’s say the same — so a 401(k) contribution reduces every one of these lines, and your exemptions come off before the rate applies. A resident who works in another Michigan city gets a credit for what that city took, which is not included above.

Indiana’s are county taxes, on the state’s own figure. All 92 counties levy one, and the 8above are the counties holding Indiana’s largest cities. The rate that applies to you is the county you lived in on 1 January — not the one you commute to, unless you live outside Indiana altogether — so Marion County’s 2.02%is charged in Beech Grove and Speedway as well as in Indianapolis, and someone in Fishers pays Hamilton County’s 1.1% instead. The base is not gross pay: the Department of Revenue’s own withholding notice works out one figure and taxes it twice — “The taxable income of $473.08 is the amount on which state and county tax should be calculated” — so Indiana’s $1,000 personal exemption ($2,000 filing jointly) comes off first and a 401(k) contribution reduces the county line as well as the state one. The column above shows each on the full $75,000with no contribution. Indiana’s $1,500 dependent exemptions are not included, so a filer with children owes a little less.

A local rate has no tax year. A state changes its rate for a tax year, so the table further up this page turns over every 1 January together. A city changes its rate on whatever day its ordinance says, which is why 18 of the 111 above carry the day their own authority prints and 93 do not, because Lexington, Louisville, Albion, Battle Creek, Benton Harbor, Big Rapids, Detroit, East Lansing, Flint, Hamtramck, Highland Park, Ionia, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac, Portland, Saginaw, Springfield, Walker, St. Louis, New York City, Canton, Cleveland, Columbus, Cuyahoga Falls, Euclid, Hamilton, Kettering, Lakewood, Mansfield, Parma, Toledo, Abington Township, Allentown, Altoona, Bensalem Township, Bethlehem, Bristol Township, Cheltenham Township, Erie, Harrisburg, Lancaster, Millcreek Township, Mount Lebanon Township, Norristown Borough, Pittsburgh, Reading, Ross Township, Scranton, State College Borough, Upper Darby Township, West Chester Borough, Wilkes-Barre and York publish their rate with no effective date at all. Philadelphia’s two are the newest, and the only ones with a change already coming: they took force on 1 July 2026, they have fallen on 1 July in each of the three years the city’s own rate table covers, and the city says they keep going — “Over time, the Wage Tax rates will drop to 3.70% for residents and 3.39% for non-residents.” So these figures have a shelf life, and Far Better Off stores it with them rather than leaving it to a calendar nobody checks: the repository’s own tests fail from 1 August 2027 if the rates on this page have not been read off the cities again by then.

These 111 are not all the local income taxes there are. Indiana’s other 84 counties levy one, so do Kentucky cities and counties other than Louisville and Lexington, Michigan’s 4 other income-tax cities (Grayling, Hudson, Jackson and Port Huron), hundreds more Ohio municipalities, and the thousands of Pennsylvania municipalities and school districts outside the Act 32 cities, townships and boroughs here. Ohio’s school districts have left this list: all 214that levy an income tax for 2026 are computed by the paycheck calculator, on both of the bases Ohio law allows them, and they are a table of their own further down this page. None of the rest are here yet, and the reason is the one the rows above show: a locality is only statable once its base has been read off the publisher’s own page, and Far Better Off will not approximate a base it has not read off the authority’s own tables. Five entries have left this paragraph. Two acquired the field they needed: New York City, whose four resident brackets are charged on New York State taxable income, and Indiana’s counties, whose one rate is charged on Indiana’s. The other three needed no new field at all. Louisville Metro and Lexington-Fayette are charged on gross pay, the shape Ohio’s cities and Philadelphia already had; Louisville was missing only because the Revenue Commission’s website refused every earlier attempt to read it, and Lexington because two facts had to be settled first: whether the fee is capped at the federal Social Security wage base, as several Kentucky cities cap theirs (it is not — the Urban County Government charges 2.25% of “all wages”), and whose rate 2.25% actually is (the Urban County Government’s; the Fayette County Board of Education charges residents another 0.5% on top, which is why Lexington is two rows and not one). The fifth is Detroit’s non-resident rate, which was missing for a narrower reason still: it needed one sentence, in a form nobody had opened. Form 5119 taxes “wages, salaries, tips, and other compensation earned in the City of Detroit” and never mentions a 401(k) — but the schedule that line sends you to, Form 5121, apportions a job’s wages by the box 1 figure on your W-2, and a deferral is the one thing box 1 leaves out. All five are in the table above now rather than in this list. If your city or county is not in that table, assume the figures on this page are lower than what you actually pay.

Ohio’s 214 school district income taxes, in full

The table above is charged by where you work. Ohio charges a second local income tax by where you live, and the two are owed together: live in Westerville and work in Columbus and you owe Columbus’s 2.5% on the work and Westerville City School District’s 0.75% on the home. All 214 districts that levy one for 2026 are below, every rate read off the Ohio Department of Taxation’s own employer withholding list, and every one of them is computed by the paycheck calculator.

Find your row by the four-digit code, not by the name. A district’s boundaries are its own: they are not a city’s, a township’s or a ZIP code’s, and 123 of these 214 reach into more than one county. The code is printed in box 20 of your own W‑2 and it identifies exactly one district, which is why Far Better Off will match one on a code and refuses to match one on a name. The county column is for narrowing 214 rows to the handful that could be yours when your W‑2 is not in front of you — these districts sit in 66 of Ohio’s 88 counties — and it is not a way to pick one. Plenty of a county’s residents live in a district that charges nothing at all.

The same rate is two different numbers, and the base is why. Ohio Revised Code 5748.01(E) lets a district pick one of two bases, and 68 of these charge their rate on wages — earned income only, with no deduction and no exemption — while 146 charge it on your Ohio taxable income, which is your pay less Ohio’s personal exemption. So Spencerville Local School District and Athens City School District both charge 1%, and on $75,000 one takes $729.00 and the other $750.00 — a difference of $21.00 that neither district publishes, because neither of them has to. The gap grows with a spouse: a joint return takes two exemptions, so the same traditional district is $708.00 while the earned income district does not move, since that base has no filing status in it at all.

One source behind every row: Ohio Department of Taxation — Updated School Districts, effective January 1, 2026 (Rev. 3/26). It is the employer withholding list rather than a research table, which matters for the reason a city’s ordinance date matters above: a research table is dated when it was compiled and a withholding table is dated when employers must use it.

A 401(k) contribution reduces this line, and does not reduce the city line above it. That is one payslip, in one state, with two local taxes answering the same question differently — and it is the statute rather than a choice made here. Ohio’s municipalities tax “qualifying wages”, box 5 of your W‑2, which a deferral is still inside. Both school district bases are built on modified adjusted gross income, which starts from federal adjusted gross income, and box 1 leaves an elective deferral out. So the $75,000 column above is the largest each of these can be: deferring $4,500 takes $90.00 off the top rate here and nothing at all off a city’s.

What this table is not. It is withholding on wages, not a return. Both bases reach income no figure on this page holds — net earnings from self-employment on the earned income base, and every non-wage dollar in modified adjusted gross income on the traditional one — so a filer with income outside a paycheck owes more than the column shows, and a traditional-base filer with dependents owes less, because Ohio’s exemption is counted per person and this column claims one. Ohio’s $26,050 zero band and its $332 of flat tax are not in here either: those belong to the state’s own schedule further up this page, which is why a salary too small to owe Ohio anything can still owe a traditional district.

The sentence each of these 16 rates was read off

A citation is a link, and a link is still only our word for what is behind it. 16 of the 29cited rows in this table carry the sentence as well: the words on the agency’s own page which say what the row says, as they read on the day someone last opened it. Fetch the URL, look for the string, and you have checked this table rather than trusted it.

The match is on the page’s text once tags become single spaces, curly quotes and dashes fold to ASCII and zero-width characters are dropped — Kentucky’s page spells its own rate sentence with one of those inside it, invisibly. And finding the sentence proves it is still on the page, not that it is still this year’s rule: Mississippi’s page carries 4.4%, 4% and 3.75% at once, so only the year written into the quote says which of them belongs to its row. Every quote below is published on the JSON beside this page as source.quote, and the list here is read out of that same answer — so the page and the API cannot come apart about which sentence evidences which rate.

• ArizonaAZ

  “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%”

  Arizona Department of Revenue — Form 140 Optional Tax Tables · read on 3 October 2026

• GeorgiaGA

  “The Georgia income tax rate has been reduced to a flat rate of 4.99%”

  Georgia Department of Revenue — Important Tax Updates · read on 3 October 2026

• IdahoID

  “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”

  Idaho Code § 63-3024(2) · read on 3 October 2026

• IllinoisIL

  “Individual Income Tax Effective July 1, 2017: 4.95 percent of net income”

  Illinois Department of Revenue — income tax rates · read on 3 October 2026

• IndianaIN

  “The Indiana Individual adjusted gross income tax rate for 2026 is 2.95%”

  Indiana Department of Revenue — rates, fees and penalties · read on 3 October 2026

• IowaIA

  “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.”

  Iowa Department of Revenue — 2026 rates announcement · read on 3 October 2026

• KentuckyKY

  “The Kentucky Withholding Tax rate will be 3.5% for tax year 2026.”

  Kentucky Department of Revenue — employer payroll withholding · read on 3 October 2026

• LouisianaLA

  “For taxable periods beginning on or after January 1, 2025, the individual income tax rate is a flat 3%.”

  Louisiana Department of Revenue — income tax reform FAQ · read on 3 October 2026

• MichiganMI

  “the rate in effect under Section 51 for the 2026 tax year is 4.25%”

  Michigan Department of Treasury — taxpayer notice, 15 April 2026 · read on 3 October 2026

• MississippiMS

  “Tax Year 2026 Excess of $10,000 of Taxable Income is taxed @ 4%”

  Mississippi Department of Revenue — general information · read on 3 October 2026

• New YorkNY

  “2,509,929 plus 10.9% of the excess over 25,000,000”

  New York State Department of Taxation and Finance — Instructions for Form IT-201 · read on 3 October 2026

• North CarolinaNC

  “For Taxable Years after 2025, the North Carolina individual income tax rate is 3.99% (0.0399).”

  North Carolina Department of Revenue — tax rate schedules · read on 3 October 2026

• OhioOH

  “For taxable years beginning in 2026 and thereafter, $332.00 plus 2.75% of the amount in excess of $26,050.”

  Ohio Revised Code § 5747.02(A)(3)(c) · read on 3 October 2026

• PennsylvaniaPA

  “Pennsylvania personal income tax is levied at the rate of 3.07 percent against taxable income of resident and nonresident individuals”

  Pennsylvania Department of Revenue — personal income tax · read on 3 October 2026

• UtahUT

  “Multiply line 9 by 4.5 percent (.045).”

  Utah State Tax Commission — tax rates · read on 3 October 2026

• VirginiaVA

  “Five and three-quarters percent on income in excess of $17,000 for taxable years beginning on and after January 1, 1990”

  Code of Virginia § 58.1-320 — Income tax on individuals · read on 3 October 2026

The other 13 cited rows carry no sentence, and not for one reason. 2 of them have been read and dated — California and New Jersey — but the citation is a PDF of a bracket schedule, which a person read and no substring search repeats; a quote there would promise a check that cannot run, so there is none. The remaining 11 have no day behind them at all: 9 are the states with no income tax on wages, whose claim is an absence — a revenue page confirms it by not listing a wage tax, which is not a string anything can match — and Colorado and Massachusetts are the 2 pagesa check cannot settle: mass.gov answers a script with a 403, and Colorado’s Individual Income Tax Guide still ends its rate table at 2025 with no 2026 row to quote. None of those 11 is a doubtful rate. What they are is 11 rates you have to take on our word, where 16 of them you do not.

Use this table in your own software

Two keyless JSON routes — no signup, no API key, CORS open to every origin, and each returns the citation with the answer. For the whole table in one request, all 51 jurisdictions with their rates, deductions, top marginal rates and sources:

curl "https://farbetteroff.com/api/v1/state-income-tax-rates"

That is /api/v1/state-income-tax-rates. Every row carries taxesWages, which is the field the flattened versions of this table lose: it is true in all 22 of the jurisdictions in this table that have no rate here, because those states tax your paycheck — Far Better Off just will not say how much. A blank cell cannot tell you that, and Alaska and Florida are not the same answer as Alabama and Arkansas.

For one person’s actual number, send a salary instead, and the endpoint does the arithmetic the rate alone does not:

curl "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&pretaxRetirement=3750"

It answers three ways on purpose: 0 for the 9 states that tax no wages, a computed figure for these 16 and for California, New Jersey, New York and Virginia, and null with a reason for the other 22. See the full API docs — every parameter, bound, return field and worked example for both of these routes, and for every other calculator on the site.

The local lines are two parameters, because Ohio asks the question twice. Add locality for a city, county, township or borough tax on where you work — all 111 in the table above — and schoolDistrict for the Ohio school district tax on where you live, all 214 of them, named by the four-digit code on box 20 of your own W-2. They are owed together, so both go in one call:

curl "https://farbetteroff.com/api/v1/state-tax?state=OH&wages=75000&locality=oh-columbus&schoolDistrict=2514"

That is a Westerville resident working in Columbus, and the answer carries three lines rather than one: Ohio’s, the city’s 2.5% on the work, and the district’s 0.75% on the home, added in stateAndLocalTax. Every answer for a state also lists what that state offers — localitiesAvailable and schoolDistrictsAvailable, the second with each district’s code and which of Ohio’s two bases it charges on — so a picker can be built without a second call.

Common questions

Which states have no income tax in 2026?

9: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. None of them levies an individual income tax on wage income, so your state line is exactly zero. Two are recent: Tennessee's Hall tax on interest and dividends — which never touched wages — was repealed for tax periods beginning in 2021, and New Hampshire's Interest & Dividends Tax was repealed for periods beginning after 2024. Washington taxes capital gains but not wages.

Which states have a flat income tax?

16 charge a single statutory rate on wage income: Arizona, Colorado, Georgia, Idaho, Illinois, Indiana, Iowa, Kentucky, Louisiana, Massachusetts, Michigan, Mississippi, North Carolina, Ohio, Pennsylvania and Utah. Idaho, Mississippi and Ohio tax nothing up to a threshold first and then apply one rate above it, so they compute exactly even though they are not technically flat. Massachusetts is the other exception, at the opposite end: one rate on wage income until it is very large, and 4 points more above $1,107,750 of taxable income.

Is Massachusetts a flat-tax state?

For almost everyone who works there, yes — Massachusetts charges 5% on wage income with no brackets under it, after a $4,400 personal exemption ($8,800 filing jointly) and after its $2,000 deduction for the Social Security and Medicare tax you paid, which is all of it once you earn $26,144. At the top it is not: a surtax adds 4 more points to taxable income above $1,107,750 in 2026, a threshold that rises with inflation each year and — unusually — does not change with filing status, so a couple filing jointly reaches it at the same income a single filer does. Far Better Off applies both, so the figure stays right at $75,000 ($3,430 a year for a single filer) and at a seven-figure salary, where ignoring the surtax would understate the bill by thousands.

How much state income tax would $75,000 pay?

It depends entirely on the state, and in 9 of them the answer is nothing. Among the 16 flat-rate states it ranges from $1,481 to $3,568 a year on $75,000 of wages for a single filer, with each state's own standard deduction or personal exemption applied where we have verified it, and before the exemptions a state gives for dependents, its credits, and any local income tax. The table on this page lists all 16 figures.

What is my marginal state income tax rate?

Your marginal rate is what the next dollar costs — a raise, an hour of overtime, a bonus — and it is a different number from the share of your salary a state takes. On $75,000 of wages a single filer's next dollar meets between 2.5% in Arizona and 8% in California across the 20 states Far Better Off computes, and nothing at all in the 9 that do not tax wages. Three things pull it away from the rate a state advertises. In a flat state the rate and the marginal rate agree by definition, while the share of your salary you actually pay comes out below both wherever the state deducts or exempts something first. In a graduated state the headline is a range, and only the band your last dollar sits in tells you what a raise costs: California runs 1% to 12.3% and charges 8% on this filer's next dollar; New Jersey runs 1.4% to 10.75% and charges 5.525% on this filer's next dollar; New York runs 4% to 10.9% and charges 5.5% on this filer's next dollar; Virginia runs 2% to 5.75% and charges 5.75% on this filer's next dollar. And a state that takes a credit back as income rises charges more on the next dollar than it advertises anywhere: Utah is a 4.5% state whose filer at $75,000 meets 5.8%, because each extra dollar also costs 1.3¢ of its taxpayer tax credit. The table on this page shows both numbers side by side for every state.

Can I just multiply my state's tax rate by my salary?

No — in none of the 20 jurisdictions Far Better Off computes a figure for does the published rate apply to your whole salary. 18 subtract a standard deduction or personal exemption first, Pennsylvania grants none at all, and Utah replaces it with a credit against the tax. Beyond that, 11 of the 20 carry at least one further rule their headline rate does not mention — 16 rules of 11 distinct kinds, among them a zero band, a flat dollar base and a filing threshold — and this page names each one with the states that have it. Illinois is the clearest case: 4.95% is a single flat rate, and over $250,000 of wages — $500,000 filing jointly — its exemption allowance is disallowed outright, so the rate times the salary is not what Illinois charges. In the other 9 — Arizona, Colorado, Georgia, Indiana, Iowa, Kentucky, Louisiana, Michigan and North Carolina — the rate and the state's own deduction really are the whole rule.

Does your filing status change a flat state tax?

The rate doesn't, but what it is charged on usually does. Arizona exempts $15,750 of a single filer's wages and $31,500 of a couple's filing jointly, Colorado exempts $16,100 of a single filer's wages and $32,200 of a couple's filing jointly, Georgia exempts $15,000 of a single filer's wages and $30,000 of a couple's filing jointly, Idaho exempts $16,100 of a single filer's wages and $32,200 of a couple's filing jointly, Illinois exempts $2,925 of a single filer's wages and $5,850 of a couple's filing jointly, Indiana exempts $1,000 of a single filer's wages and $2,000 of a couple's filing jointly, Iowa exempts $16,100 of a single filer's wages and $32,200 of a couple's filing jointly, Kentucky exempts $3,360 however you file, Louisiana exempts $12,500 of a single filer's wages and $25,000 of a couple's filing jointly, Massachusetts exempts $4,400 of a single filer's wages and $8,800 of a couple's filing jointly, Michigan exempts $5,900 of a single filer's wages and $11,800 of a couple's filing jointly, Mississippi exempts $8,300 of a single filer's wages and $16,600 of a couple's filing jointly, North Carolina exempts $12,750 of a single filer's wages and $25,500 of a couple's filing jointly and Ohio exempts up to $2,350 of a single filer's wages and $4,700 of a couple's, shrinking as income rises. Far Better Off asks for your filing status and applies the state's own figure rather than charging the flat rate on every dollar — in Idaho that is $3,720 a year against $2,867, a $853 difference on $75,000. Illinois puts an income limit on its: over $250,000 of wages, or $500,000 filing jointly, the exemption allowance is disallowed outright rather than tapered, and Far Better Off drops it at the same dollar the state does. Pennsylvania grants no deduction at all, which is the state's own rule rather than something missing here, and Utah gives it back as a credit against the tax instead. The table on this page shows a column for each filing status the states charge a different figure for, so the answer is readable rather than implied: on $75,000 of wages the widest gap is Utah, at $3,147 single against $1,944 filing jointly — $1,203 a year apart under one flat rate — while Kentucky and Pennsylvania charge every filer the same.

Is Utah's income tax really flat?

Not in the way the rate suggests. Utah charges 4.5% on every dollar of wage income — it grants no standard deduction at all — and then subtracts a taxpayer tax credit worth 6% of your federal standard deduction, which shrinks by 1.3¢ for every dollar of income above $18,213 on a single return and $36,426 filing jointly. Two things follow that a flat rate hides. A single filer owes nothing at all until about $20,737, even though the state has no zero band. And from there until the credit runs out around $92,521, each extra dollar really meets 5.8% — the rate plus the credit you lose — rather than 4.5%. Far Better Off applies the credit, so the $75,000 figure in the table is $3,147 rather than the $3,375 the rate alone would give. It still leaves out the per-dependent personal exemption that makes the credit bigger, so a filer with children owes a little less again.

Does Pennsylvania tax 401(k) contributions?

Yes. Pennsylvania treats employee contributions to a 401(k) as taxable compensation, so its 3.07% is figured on your whole salary rather than on salary minus what you put in — $138.15 a year on a $4,500 contribution. It is the only one of the 20 states Far Better Off computes a figure for that does. Federal income tax, and every other state in this table, leaves traditional 401(k) contributions out of the taxed amount. City income tax is a separate answer, and it splits: 61 of the 111 localities Far Better Off models charge their rate on gross pay, so a 401(k) does not reduce those lines either, while Bloomington (Monroe County), Carmel and Fishers (Hamilton County), Evansville (Vanderburgh County), Fort Wayne (Allen County), Gary and Hammond (Lake County), Indianapolis (Marion County), Lafayette (Tippecanoe County), South Bend (St. Joseph County), Albion, Battle Creek, Benton Harbor, Big Rapids, Detroit, East Lansing, Flint, Grand Rapids, Hamtramck, Highland Park, Ionia, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac, Portland, Saginaw, Springfield, Walker, St. Louis and New York City start from a figure the contribution was never in — federal AGI in Detroit, the W-2 box 1 wages your federal return reports in Grand Rapids, Lansing and Flint, the state's own taxable income in New York City and Indiana's counties — so there it does.

Do all states treat a 403(b) or 457 the same way as a 401(k)?

No, and that is the part a rate cannot tell you. In New Jersey's own words, it "does not allow you to exclude from wages amounts you contribute to deferred compensation and retirement plans, other than 401(k) Plans" — a 403(b), 457, SEP or federal Thrift Savings Plan contribution is New Jersey wages in the year you make it, so a teacher's or a state employee's pre-tax money is taxed there and a 401(k) is not. Pennsylvania taxes all of them alike, and Massachusetts defers a 401(k) and a 403(b) both. Far Better Off's pre-tax field is a 401(k); where the plan type changes the answer, the state's note on this page says so.

Why does Far Better Off show a state tax figure for California, New Jersey, New York and Virginia but not Maryland?

Because those 4 schedules have been read off the states' own forms and Maryland's has not, yet. California runs nine brackets from 1% to 12.3%, plus the 1% Mental Health Services Tax on taxable income above $1,000,000. New York runs nine from 4% to 10.9%, and above $107,650 of income it also takes the benefit of its own lower brackets back over the next $50,000 — a supplemental tax that adds about $480 a year for a single filer on $150,000, and Far Better Off applies it rather than footnoting it. New Jersey runs seven brackets from 1.4% to 10.75% on a single return and eight on a joint one, and they are genuinely different tables rather than one halved: $75,000 of wages costs a single filer $2,596 there and a couple filing jointly $1,400. Each is charged on your wages after that state's own deduction or exemption for your filing status. The other 22 jurisdictions tax wages on bracket tables with their own deductions, exemptions, credits and filing statuses, and until each one is verified the paycheck calculator asks for your own estimated rate and labels it as yours, while the API returns null rather than a number. Null is not zero, and an average of other states' rates would be wrong in a way you could not see.

Do these figures include local and city income taxes?

Not in the table above, which is the state line only — but 111 city and county rates are verified and listed further down this page, and the paycheck calculator applies them: Bloomington (Monroe County) 2.14%, Carmel and Fishers (Hamilton County) 1.1%, Evansville (Vanderburgh County) 1.25%, Fort Wayne (Allen County) 1.59%, Gary and Hammond (Lake County) 1.5%, Indianapolis (Marion County) 2.02%, Lafayette (Tippecanoe County) 1.28%, South Bend (St. Joseph County) 1.75%, Bowling Green 2%, Lexington 2.75%, Lexington 2.25% for a non-resident who works there, Louisville 2.2%, Louisville 1.45% for a non-resident who works there, Albion 1%, Albion 0.5% for a non-resident who works there, Battle Creek 1%, Battle Creek 0.5% for a non-resident who works there, Benton Harbor 1%, Benton Harbor 0.5% for a non-resident who works there, Big Rapids 1%, Big Rapids 0.5% for a non-resident who works there, Detroit 2.4%, Detroit 1.2% for a non-resident who works there, East Lansing 1%, East Lansing 0.5% for a non-resident who works there, Flint 1%, Flint 0.5% for a non-resident who works there, Grand Rapids 1.5%, Grand Rapids 0.75% for a non-resident who works there, Hamtramck 1%, Hamtramck 0.5% for a non-resident who works there, Highland Park 2%, Highland Park 1% for a non-resident who works there, Ionia 1%, Ionia 0.5% for a non-resident who works there, Lansing 1%, Lansing 0.5% for a non-resident who works there, Lapeer 1%, Lapeer 0.5% for a non-resident who works there, Muskegon 1%, Muskegon 0.5% for a non-resident who works there, Muskegon Heights 1%, Muskegon Heights 0.5% for a non-resident who works there, Pontiac 1%, Pontiac 0.5% for a non-resident who works there, Portland 1%, Portland 0.5% for a non-resident who works there, Saginaw 1.5%, Saginaw 0.75% for a non-resident who works there, Springfield 1%, Springfield 0.5% for a non-resident who works there, Walker 1%, Walker 0.5% for a non-resident who works there, St. Louis 1%, New York City 3.078%–3.876%, Akron 2.5%, Canton 2.5%, Cincinnati 1.8%, Cleveland 2.5%, Columbus 2.5%, Cuyahoga Falls 2%, Dayton 2.5%, Euclid 2.85%, Hamilton 2%, Kettering 2.25%, Lakewood 1.5%, Lorain 2.5%, Mansfield 2.25%, Middletown 2%, Parma 2.5%, Springfield 2.4%, Toledo 2.5%, Abington Township 1%, Allentown 1.975%, Allentown 1.28% for a non-resident who works there, Altoona 1.7%, Altoona 1.4% for a non-resident who works there, Bensalem Township 1%, Bethlehem 1%, Bethlehem 1% for a non-resident who works there, Bristol Township 0.5%, Cheltenham Township 1.5%, Cheltenham Township 1% for a non-resident who works there, Erie 1.65%, Erie 1.65% for a non-resident who works there, Harrisburg 2%, Harrisburg 1% for a non-resident who works there, Lancaster 1.6%, Lancaster 1% for a non-resident who works there, Millcreek Township 1%, Mount Lebanon Township 1.3%, Norristown Borough 2.1%, Norristown Borough 1% for a non-resident who works there, Philadelphia 3.735%, Philadelphia 3.425% for a non-resident who works there, Pittsburgh 3%, Pittsburgh 1% for a non-resident who works there, Reading 3.6%, Reading 1% for a non-resident who works there, Ross Township 1%, Scranton 3.4%, Scranton 1% for a non-resident who works there, State College Borough 2.25%, State College Borough 1% for a non-resident who works there, Upper Darby Township 1%, West Chester Borough 1.25%, West Chester Borough 1% for a non-resident who works there, Wilkes-Barre 3%, Wilkes-Barre 1% for a non-resident who works there, York 1.25% and York 1.25% for a non-resident who works there. 61 of them are charged on gross pay with no deduction at all, so a 401(k) contribution does not reduce those; 20 allow a flat exemption for each person on the return instead of a deduction — $600 a head in Albion, Big Rapids, Detroit, East Lansing, Flint, Grand Rapids, Hamtramck, Highland Park, Lansing, Lapeer, Muskegon, Muskegon Heights, Pontiac and Walker, $750 a head in Battle Creek, Benton Harbor, Saginaw and Springfield, $700 a head in Ionia and $1,000 a head in Portland, worth $6.00 to $14.40 a year at the city's own rate, and the same amount again on the commuter row beside it at half that rate. Detroit's resident line starts from your federal AGI; every other row here starts from the wages in box 1 of your W-2, which is the figure a 401(k) contribution has already come out of; New York City charges 4 brackets of its own, 3.078%–3.876%, on New York taxable income, so the state's standard deduction comes off first and a 401(k) reduces it too; and 8 Indiana counties charge one rate of their own on the same Indiana taxable income the state taxes, so the state's own exemption comes off first and a 401(k) reduces those too — Bloomington (Monroe County) 2.14%, Carmel and Fishers (Hamilton County) 1.1%, Evansville (Vanderburgh County) 1.25%, Fort Wayne (Allen County) 1.59%, Gary and Hammond (Lake County) 1.5%, Indianapolis (Marion County) 2.02%, Lafayette (Tippecanoe County) 1.28% and South Bend (St. Joseph County) 1.75%. Everything else is still excluded: Indiana's other 84 counties, many Kentucky cities and counties, Michigan's 4 other income-tax cities, hundreds of other Ohio municipalities, and the rest of Pennsylvania's municipalities and school districts under Act 32 all charge their own income tax on top of the state rate, so in those places your real total is higher than the figure shown.

What is the school district number on my W-2, and what does it cost me?

Box 20 of an Ohio W-2 carries a four-digit school district code, and it is the only reliable way to identify your district — the boundaries are not a city's, a township's or a ZIP code's, and 123 of Ohio's 214 taxing districts reach into more than one county. Ohio is the only state with a school district income tax Far Better Off models, and all 214 that levy one for 2026 are listed on this page with the rate against each code, from 0.25% to 2%. It is charged by where you live rather than where you work, so it is owed on top of any city tax, and what it costs depends on which of Ohio's two bases your district picked: 68 charge the rate on wages with no deduction at all, and 146 charge it on your Ohio taxable income, which is your pay less Ohio's personal exemption. Both are reduced by a traditional 401(k) contribution, which no Ohio city tax is.

How do I check that these state tax rates are right?

Read the state's own sentence, which 16 of the 29 cited rows on this page print beside the rate: the words on the agency's page that say what the row says, with a link to the page and the day someone last opened it. Fetch the URL, search for the sentence, and you have checked the figure instead of trusting it — the match is on the page's text once tags become single spaces, curly quotes and dashes fold to ASCII and zero-width characters are dropped. California and New Jersey are the 2 verified citations with no sentence, because both are PDF bracket schedules a person read and a text search cannot repeat, and the other 11 cited rows have no verified day at all: 9 are states with no wage income tax, where the claim is an absence rather than a printed rate, and the last two are a page that answers a script with a 403 and a guide that has not published a 2026 rate table. Finding a sentence proves it is still on the page, not that it is still the current rule, so each quote carries the year it speaks for where the agency printed one.