2026 State Tax Updates
Important Information for Upcoming 2025 State Tax Changes
Updated at January 2nd, 2026
The following State Tax Changes will take effect on January, 1 2026. For information regarding Federal
Tax Updates for 2026 see: Annual Limits and Bank Holidays.
| California |
| SDI - tax rate increased from 1.2% to 1.3%. For more information please visit: : CA EDD |
| Colorado |
| SUI - taxable wage base increased from $27,200.00 to $30,600.00. For more information visit: CO DLE |
| WTH - Standard deduction for Married Filing Jointly increased from $10,000.00 to $11,000.00 and for Single, Married, Head of Household and Single or Married Filing Seperately from $5,000.00 to $5,500.00. For more information please visit: CO DOR |
| PFML: taxable wage base increased from 176,100.00 to $184,500.00 and EE & ER tax rates decreased from 0.45% to 0.44%. For more information please visit: CO FAMLI |
| Connecticut |
| SUI - taxable wage base increased from $26,100.00 to $27,000.00. For more information visit: CT DOL |
| PFML: taxable wage base increased from $176,100.00 to $184,500.00.. For more information visit: CT PFL |
| Delaware |
| SUI - taxable wage base increased from $12,500.00 to $14,500.00. For more information please visit: DE DOL |
| PFML: taxable wage base increased from $176,100.00 to $184,500.00.. For more information visit: DE DOL |
| Hawaii |
| SUI - taxable wage base increased from $62,000.00 to $64,500.00. For more information visit: HI DOL |
| Idaho |
| SUI - taxable wage base increased from $55,300.00 to $58,300.00. The SUI Administrative Reserve Fund is not in effect for 2026. The SUI Workforce Development tax rate decreased from .0630% to .0583%. For more information visit: ID DOL |
| Illinois |
| SUI - taxable wage base increased from $13,916.00 to $14,250.00. For more information visit: IDES |
| Indiana |
| WTH - withholding tax rate for regular and supplemental wages decreased from 3% to 2.95%. For more information visit: IN DOR |
| Iowa |
| SUI - taxable wage base decreased from $39,500.00 to $20,400.00. For more information visit: IA Workforce |
| WTH - standard deductions amounts increased. For more information please visit: IA DOR |
| Kansas |
| SUI - taxable wage base increased from $14,000.00 to $15,100.00. For more information visit: KS DOL |
| Kentucky |
| SUI - taxable wage base increased from $11,700.00 to $12,000.00. For more information please visit:KY UI |
| WTH - standard deduction increased from $3,270.00 to $3,360.00 and withholding tax rate decreased from 4.0% to 3.5%. For more information please visit: KY DOR |
| Louisiana |
| SUI - taxable wage base decreased from $7,700.00 to $7,000.00. For more information please visit: LAWorks |
| Maine |
|
WTH - increased the withholding allowance from $5,150.00 to $5,300.00. Increased the standard deduction for single taxpayers from $12,150.00 to $12,450.00. Increased the standard deduction for married tax payers from $27,150.00 to $27,750.00. Phase-out of the taxpayer’s Maine standard deduction starts when annualized income reaches the following: $102,250.00 for single tax payers and $204,550.00 for married tax payers. Revised tax tables. For more information please visit: ME DOR PFML -taxable wage base increased from $176,100 to $184,500.00. For more information please visit: ME Paid Leave |
| Massachusetts |
| PFML - -taxable wage base increased from $176,100 to $184,500.00. For more information please visit: MA PFML. |
| Minnesota |
| PFML - premium collection and reporting to begin Jan 1, 2026 and taxable wage base increased from $176,100 to $184,500.00. For more information please visit: MN Paid Leave |
| Mississippi |
| WTH - revised withholding tables and decreased the supplemental withholding tax rate from 4.4% to 4.0%. For more information please visit: MS DOR |
| Missouri |
| SUI - taxable wage base decreased from $9,500.00 to $9,000.00. For more information visit: MO DOL |
| Montana |
| SUI - taxable wage base increased from $45,100.00 to $47,300.00. For more information visit: MT LNI |
| WTH - revised withholding tables. For more information please visit: MT DOR |
| Nevada |
| SUI - taxable wage base increased from $41,800.00 to $43,700.00. For more information please visit: NV DETR |
| New Jersey |
| SUI - taxable wage base increased from $43,300.00 to $44,800.00. For more information visit: NJ DOL |
| SDI - tax rate decreased from 0.23% to 0.19%. For additional information visit: NJ DOL |
| FLI - tax rate decreased from 0.33% to 0.23%.For additional information visit: NJ DOL |
| New Mexico |
| SUI - taxable wage base increased from $33,200.00 to $34,800.00. For more information visit: NJ DOL |
| New York |
| SUI - taxable wage base increase from $13,000.00 to $17,600.00. For more information visit: NY DOL. |
| PFL: Decreased the Paid Family Leave tax rate from .455% to .373% and decreased the Paid Family Leave annual maximum tax from $399.43 to $333.25. For more information visit: NY PFL. |
| North Carolina |
| WTH - decreased the withholding tax rate from 4.35% to 4.09%. For more information please visit: NC DOR |
| Ohio |
| SUI - new Technology and Customer Service Fee of 0.15% on first $9,000.00 of subject wages. For more information please visit: OH JFS |
| Oregon |
| Paid Leave - taxable wage base increased from $176,100 to $184,500.00. For more information visit: OR DOL |
| Statewide Transit - Statewide Transit Tax rate will increase from .001 to .002. For more information visit OR DOR |
| Rhode Island |
| TDI - taxable wage base increased from $89,200.00 to $100,000.00 and rate decreased from 1.3% to 1.1%. For more information please visit: RI DLT |
| South Carolina |
| WTH - increased the personal allowance from $4,860.00 to $5,000.00. Increased the maximum standard deduction for from $7,300.00 to $7,500.00. Decreased the supplimental WH tax rate from 6.2% to 6.0%. Revised tax tables. For more information please visit: SC DOR |
| Utah |
| SUI - taxable wage base increased from $48,900.00 to $50,700.00. For more information visit: Utah Workforce |
| Vermont |
| SUI - taxable wage base increased from $14,800.00 to $15,400.00. For more information visit: VT DOL |
| Washington |
| SUI - taxable wage base increased from $72,800.00 to $78,200.00. For more information visit: WA ESD |
| PFML -taxable wage base increased from $176,100 to $184,500.00 and increased the PFML tax rate from 0.92% to 1.13%. For more information please visit: WA PFML |
| Wyoming |
| SUI - taxable wage base increased from $32,400.00 to $33,800.00. For more information visit: WY Workforce |