{
 "about": "All tax parameters used by paycheckcalculatorhq.com, extracted from the same table the calculator runs on. 2026 tax year.",
 "source": "https://paycheckcalculatorhq.com/",
 "license": "https://creativecommons.org/licenses/by/4.0/",
 "attribution": "Paycheck Calculator HQ",
 "taxYear": 2026,
 "federal": {
  "socialSecurity": {
   "rate": 0.062,
   "wageBase": 184500
  },
  "medicare": {
   "rate": 0.0145,
   "additionalRate": 0.009,
   "additionalRateThresholds": {
    "single": 200000,
    "married": 250000,
    "headOfHousehold": 200000
   }
  },
  "standardDeduction": {
   "single": 16100,
   "married": 32200,
   "headOfHousehold": 24150
  },
  "brackets": {
   "single": [
    [
     12400,
     0.1
    ],
    [
     50400,
     0.12
    ],
    [
     105700,
     0.22
    ],
    [
     201775,
     0.24
    ],
    [
     256225,
     0.32
    ],
    [
     640600,
     0.35
    ],
    [
     null,
     0.37
    ]
   ],
   "married": [
    [
     24800,
     0.1
    ],
    [
     100800,
     0.12
    ],
    [
     211400,
     0.22
    ],
    [
     403550,
     0.24
    ],
    [
     512450,
     0.32
    ],
    [
     768700,
     0.35
    ],
    [
     null,
     0.37
    ]
   ],
   "headOfHousehold": [
    [
     17700,
     0.1
    ],
    [
     67450,
     0.12
    ],
    [
     105700,
     0.22
    ],
    [
     201800,
     0.24
    ],
    [
     256250,
     0.32
    ],
    [
     640600,
     0.35
    ],
    [
     null,
     0.37
    ]
   ]
  },
  "elective401kLimit": 24500
 },
 "states": {
  "AK": {
   "name": "Alaska",
   "type": "no-wage-tax",
   "hasLocalTaxes": false
  },
  "AL": {
   "name": "Alabama",
   "type": "progressive",
   "hasLocalTaxes": true,
   "bracketsSingle": [
    [
     500,
     0.02
    ],
    [
     3000,
     0.04
    ],
    [
     null,
     0.05
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 3000,
   "standardDeductionMarried": 8500,
   "standardDeductionHeadOfHousehold": 3000
  },
  "AR": {
   "name": "Arkansas",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     4600,
     0.02
    ],
    [
     null,
     0.039
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 2470,
   "standardDeductionMarried": 4940,
   "standardDeductionHeadOfHousehold": 2470
  },
  "AZ": {
   "name": "Arizona",
   "type": "flat",
   "hasLocalTaxes": false,
   "rate": 0.025,
   "standardDeductionSingle": 8350,
   "standardDeductionMarried": 16700,
   "standardDeductionHeadOfHousehold": 8350
  },
  "CA": {
   "name": "California",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     11079,
     0.01
    ],
    [
     26264,
     0.02
    ],
    [
     41452,
     0.04
    ],
    [
     57542,
     0.06
    ],
    [
     72724,
     0.08
    ],
    [
     371479,
     0.093
    ],
    [
     445771,
     0.103
    ],
    [
     742953,
     0.113
    ],
    [
     1000000,
     0.123
    ],
    [
     null,
     0.133
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 5540,
   "standardDeductionMarried": 11080,
   "standardDeductionHeadOfHousehold": 5540,
   "sdiRate": 0.013
  },
  "CO": {
   "name": "Colorado",
   "type": "flat",
   "hasLocalTaxes": false,
   "rate": 0.044,
   "usesFederalStandardDeduction": true
  },
  "CT": {
   "name": "Connecticut",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     10000,
     0.02
    ],
    [
     50000,
     0.045
    ],
    [
     100000,
     0.055
    ],
    [
     200000,
     0.06
    ],
    [
     250000,
     0.065
    ],
    [
     500000,
     0.069
    ],
    [
     null,
     0.0699
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single"
  },
  "DC": {
   "name": "District of Columbia",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     10000,
     0.04
    ],
    [
     40000,
     0.06
    ],
    [
     60000,
     0.065
    ],
    [
     250000,
     0.085
    ],
    [
     500000,
     0.0925
    ],
    [
     1000000,
     0.0975
    ],
    [
     null,
     0.1075
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "usesFederalStandardDeduction": true
  },
  "DE": {
   "name": "Delaware",
   "type": "progressive",
   "hasLocalTaxes": true,
   "bracketsSingle": [
    [
     2000,
     0.0
    ],
    [
     5000,
     0.022
    ],
    [
     10000,
     0.039
    ],
    [
     20000,
     0.048
    ],
    [
     25000,
     0.052
    ],
    [
     60000,
     0.0555
    ],
    [
     null,
     0.066
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 3250,
   "standardDeductionMarried": 6500,
   "standardDeductionHeadOfHousehold": 3250
  },
  "FL": {
   "name": "Florida",
   "type": "no-wage-tax",
   "hasLocalTaxes": false
  },
  "GA": {
   "name": "Georgia",
   "type": "flat",
   "hasLocalTaxes": false,
   "rate": 0.0499,
   "standardDeductionSingle": 15000,
   "standardDeductionMarried": 30000,
   "standardDeductionHeadOfHousehold": 15000
  },
  "HI": {
   "name": "Hawaii",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     9600,
     0.014
    ],
    [
     14400,
     0.032
    ],
    [
     19200,
     0.055
    ],
    [
     24000,
     0.064
    ],
    [
     36000,
     0.068
    ],
    [
     48000,
     0.072
    ],
    [
     125000,
     0.076
    ],
    [
     175000,
     0.079
    ],
    [
     225000,
     0.0825
    ],
    [
     275000,
     0.09
    ],
    [
     325000,
     0.1
    ],
    [
     null,
     0.11
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 4400,
   "standardDeductionMarried": 8800,
   "standardDeductionHeadOfHousehold": 4400
  },
  "IA": {
   "name": "Iowa",
   "type": "flat",
   "hasLocalTaxes": false,
   "rate": 0.038,
   "usesFederalStandardDeduction": true
  },
  "ID": {
   "name": "Idaho",
   "type": "flat",
   "hasLocalTaxes": false,
   "rate": 0.053,
   "usesFederalStandardDeduction": true
  },
  "IL": {
   "name": "Illinois",
   "type": "flat",
   "hasLocalTaxes": false,
   "rate": 0.0495
  },
  "IN": {
   "name": "Indiana",
   "type": "flat",
   "hasLocalTaxes": true,
   "rate": 0.0295
  },
  "KS": {
   "name": "Kansas",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     23000,
     0.052
    ],
    [
     null,
     0.0558
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 3605,
   "standardDeductionMarried": 8240,
   "standardDeductionHeadOfHousehold": 3605
  },
  "KY": {
   "name": "Kentucky",
   "type": "flat",
   "hasLocalTaxes": true,
   "rate": 0.035,
   "standardDeductionSingle": 3360,
   "standardDeductionMarried": 3360,
   "standardDeductionHeadOfHousehold": 3360
  },
  "LA": {
   "name": "Louisiana",
   "type": "flat",
   "hasLocalTaxes": false,
   "rate": 0.03,
   "standardDeductionSingle": 12875,
   "standardDeductionMarried": 25750,
   "standardDeductionHeadOfHousehold": 12875
  },
  "MA": {
   "name": "Massachusetts",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     1107750,
     0.05
    ],
    [
     null,
     0.09
    ]
   ],
   "bracketsMarried": "same-as-single",
   "bracketsHeadOfHousehold": "same-as-single"
  },
  "MD": {
   "name": "Maryland",
   "type": "progressive",
   "hasLocalTaxes": true,
   "bracketsSingle": [
    [
     1000,
     0.02
    ],
    [
     2000,
     0.03
    ],
    [
     3000,
     0.04
    ],
    [
     100000,
     0.0475
    ],
    [
     125000,
     0.05
    ],
    [
     150000,
     0.0525
    ],
    [
     250000,
     0.055
    ],
    [
     500000,
     0.0575
    ],
    [
     1000000,
     0.0625
    ],
    [
     null,
     0.065
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 3350,
   "standardDeductionMarried": 6700,
   "standardDeductionHeadOfHousehold": 3350
  },
  "ME": {
   "name": "Maine",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     27400,
     0.058
    ],
    [
     64850,
     0.0675
    ],
    [
     null,
     0.0715
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 8350,
   "standardDeductionMarried": 16700,
   "standardDeductionHeadOfHousehold": 8350
  },
  "MI": {
   "name": "Michigan",
   "type": "flat",
   "hasLocalTaxes": true,
   "rate": 0.0425
  },
  "MN": {
   "name": "Minnesota",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     33310,
     0.0535
    ],
    [
     109430,
     0.068
    ],
    [
     203150,
     0.0785
    ],
    [
     null,
     0.0985
    ]
   ],
   "bracketsMarried": [
    [
     48700,
     0.0535
    ],
    [
     193480,
     0.068
    ],
    [
     337930,
     0.0785
    ],
    [
     null,
     0.0985
    ]
   ],
   "bracketsHeadOfHousehold": [
    [
     41010,
     0.0535
    ],
    [
     164800,
     0.068
    ],
    [
     270060,
     0.0785
    ],
    [
     null,
     0.0985
    ]
   ],
   "standardDeductionSingle": 15300,
   "standardDeductionMarried": 30600,
   "standardDeductionHeadOfHousehold": 23000,
   "standardDeductionPhaseOut": {
    "reducedBy3PercentOfIncomeOver": 244400,
    "plus10PercentOfIncomeOver": 337800,
    "maximumReduction": "80 percent of the deduction"
   }
  },
  "MO": {
   "name": "Missouri",
   "type": "progressive",
   "hasLocalTaxes": true,
   "bracketsSingle": [
    [
     1348,
     0.0
    ],
    [
     2696,
     0.02
    ],
    [
     4044,
     0.025
    ],
    [
     5392,
     0.03
    ],
    [
     6740,
     0.035
    ],
    [
     8088,
     0.04
    ],
    [
     9436,
     0.045
    ],
    [
     null,
     0.047
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "usesFederalStandardDeduction": true
  },
  "MS": {
   "name": "Mississippi",
   "type": "flat",
   "hasLocalTaxes": false,
   "rate": 0.04,
   "standardDeductionSingle": 2300,
   "standardDeductionMarried": 4600,
   "standardDeductionHeadOfHousehold": 2300
  },
  "MT": {
   "name": "Montana",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     47500,
     0.047
    ],
    [
     null,
     0.0565
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "usesFederalStandardDeduction": true
  },
  "NC": {
   "name": "North Carolina",
   "type": "flat",
   "hasLocalTaxes": false,
   "rate": 0.0399,
   "standardDeductionSingle": 12750,
   "standardDeductionMarried": 25500,
   "standardDeductionHeadOfHousehold": 12750
  },
  "ND": {
   "name": "North Dakota",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     48475,
     0.0
    ],
    [
     244825,
     0.0195
    ],
    [
     null,
     0.025
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "usesFederalStandardDeduction": true
  },
  "NE": {
   "name": "Nebraska",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     4130,
     0.0246
    ],
    [
     24760,
     0.0351
    ],
    [
     null,
     0.0455
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 8850,
   "standardDeductionMarried": 17700,
   "standardDeductionHeadOfHousehold": 8850
  },
  "NH": {
   "name": "New Hampshire",
   "type": "no-wage-tax",
   "hasLocalTaxes": false
  },
  "NJ": {
   "name": "New Jersey",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     20000,
     0.014
    ],
    [
     35000,
     0.0175
    ],
    [
     40000,
     0.035
    ],
    [
     75000,
     0.05525
    ],
    [
     500000,
     0.0637
    ],
    [
     1000000,
     0.0897
    ],
    [
     null,
     0.1075
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single"
  },
  "NM": {
   "name": "New Mexico",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     5500,
     0.015
    ],
    [
     16500,
     0.032
    ],
    [
     33500,
     0.043
    ],
    [
     66500,
     0.047
    ],
    [
     210000,
     0.049
    ],
    [
     null,
     0.059
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "usesFederalStandardDeduction": true
  },
  "NV": {
   "name": "Nevada",
   "type": "no-wage-tax",
   "hasLocalTaxes": false
  },
  "NY": {
   "name": "New York",
   "type": "progressive",
   "hasLocalTaxes": true,
   "bracketsSingle": [
    [
     8500,
     0.039
    ],
    [
     11700,
     0.044
    ],
    [
     13900,
     0.0515
    ],
    [
     80650,
     0.054
    ],
    [
     215400,
     0.059
    ],
    [
     1077550,
     0.0685
    ],
    [
     5000000,
     0.0965
    ],
    [
     25000000,
     0.103
    ],
    [
     null,
     0.109
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 8000,
   "standardDeductionMarried": 16050,
   "standardDeductionHeadOfHousehold": 8000
  },
  "OH": {
   "name": "Ohio",
   "type": "flat-above-exemption",
   "hasLocalTaxes": true,
   "rate": 0.0275,
   "exemptBelow": 26050,
   "bracketsSingle": [
    [
     26050,
     0.0
    ],
    [
     null,
     0.0275
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single"
  },
  "OK": {
   "name": "Oklahoma",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     3750,
     0.0
    ],
    [
     4900,
     0.025
    ],
    [
     7200,
     0.035
    ],
    [
     null,
     0.045
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 6350,
   "standardDeductionMarried": 12700,
   "standardDeductionHeadOfHousehold": 6350
  },
  "OR": {
   "name": "Oregon",
   "type": "progressive",
   "hasLocalTaxes": true,
   "bracketsSingle": [
    [
     4550,
     0.0475
    ],
    [
     11400,
     0.0675
    ],
    [
     125000,
     0.0875
    ],
    [
     null,
     0.099
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 2910,
   "standardDeductionMarried": 5820,
   "standardDeductionHeadOfHousehold": 2910
  },
  "PA": {
   "name": "Pennsylvania",
   "type": "flat",
   "hasLocalTaxes": true,
   "rate": 0.0307,
   "taxesEmployee401kContributions": true
  },
  "RI": {
   "name": "Rhode Island",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     82050,
     0.0375
    ],
    [
     186450,
     0.0475
    ],
    [
     null,
     0.0599
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 11200,
   "standardDeductionMarried": 22400,
   "standardDeductionHeadOfHousehold": 11200
  },
  "SC": {
   "name": "South Carolina",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     30000,
     0.0199
    ],
    [
     null,
     0.0521
    ]
   ],
   "bracketsMarried": "same-as-single",
   "bracketsHeadOfHousehold": "same-as-single",
   "incomeAdjustedDeduction": {
    "single": {
     "base": 15000,
     "phaseOutStart": 40000,
     "phaseOutSpan": 55000
    },
    "married": {
     "base": 30000,
     "phaseOutStart": 80000,
     "phaseOutSpan": 110000
    },
    "hoh": {
     "base": 22500,
     "phaseOutStart": 60000,
     "phaseOutSpan": 82500
    }
   }
  },
  "SD": {
   "name": "South Dakota",
   "type": "no-wage-tax",
   "hasLocalTaxes": false
  },
  "TN": {
   "name": "Tennessee",
   "type": "no-wage-tax",
   "hasLocalTaxes": false
  },
  "TX": {
   "name": "Texas",
   "type": "no-wage-tax",
   "hasLocalTaxes": false
  },
  "UT": {
   "name": "Utah",
   "type": "flat",
   "hasLocalTaxes": false,
   "rate": 0.045
  },
  "VA": {
   "name": "Virginia",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     3000,
     0.02
    ],
    [
     5000,
     0.03
    ],
    [
     17000,
     0.05
    ],
    [
     null,
     0.0575
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 8750,
   "standardDeductionMarried": 17500,
   "standardDeductionHeadOfHousehold": 8750
  },
  "VT": {
   "name": "Vermont",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     49400,
     0.0335
    ],
    [
     119700,
     0.066
    ],
    [
     249700,
     0.076
    ],
    [
     null,
     0.0875
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "standardDeductionSingle": 7650,
   "standardDeductionMarried": 15300,
   "standardDeductionHeadOfHousehold": 7650
  },
  "WA": {
   "name": "Washington",
   "type": "no-wage-tax",
   "hasLocalTaxes": false
  },
  "WI": {
   "name": "Wisconsin",
   "type": "progressive",
   "hasLocalTaxes": false,
   "bracketsSingle": [
    [
     15110,
     0.035
    ],
    [
     51950,
     0.044
    ],
    [
     332720,
     0.053
    ],
    [
     null,
     0.0765
    ]
   ],
   "bracketsMarried": "single-thresholds-doubled",
   "bracketsHeadOfHousehold": "same-as-single",
   "slidingScaleStandardDeduction": {
    "single": {
     "maximum": 13560,
     "phaseOutStart": 19550,
     "phaseOutRate": 0.12
    },
    "married": {
     "maximum": 25110,
     "phaseOutStart": 28210,
     "phaseOutRate": 0.19778
    },
    "hoh": {
     "maximum": 17520,
     "phaseOutStart": 19550,
     "phaseOutRate": 0.22515
    }
   }
  },
  "WV": {
   "name": "West Virginia",
   "type": "progressive",
   "hasLocalTaxes": true,
   "bracketsSingle": [
    [
     10000,
     0.0211
    ],
    [
     25000,
     0.0281
    ],
    [
     40000,
     0.0316
    ],
    [
     60000,
     0.0422
    ],
    [
     null,
     0.0458
    ]
   ],
   "bracketsMarried": "same-as-single",
   "bracketsHeadOfHousehold": "same-as-single"
  },
  "WY": {
   "name": "Wyoming",
   "type": "no-wage-tax",
   "hasLocalTaxes": false
  }
 }
}
