State Income Tax Withholding Guide
Last Updated: January 2026
This comprehensive guide provides state income tax withholding information for all 50 states and the District of Columbia. Use this reference to verify tax rates, brackets, deductions, and special requirements when setting up state withholding in ProPay.
Tax Structure Overview
| Category | States | Count |
|---|---|---|
| No Income Tax | AK, FL, NV, NH, SD, TN, TX, WA, WY | 9 |
| Flat Tax | AZ, CO, GA, ID, IL, IN, IA, KY, LA, MA, MI, MS, NC, OH, PA, UT | 16 |
| Progressive Tax | All others + DC | 26 |
Quick Reference Pages
- 2026 Changes Summary - Key rate changes and structural updates for 2026
- No Income Tax States - States that do not tax wages
- Flat Tax States - States with a single tax rate
- Progressive Tax States - States with graduated tax brackets
- States Requiring State-Specific W-4 - Forms required beyond federal W-4
- States with Mandatory Local Taxes - Indiana, Maryland, Ohio, Pennsylvania, etc.
Individual State Pages
Select a state below for detailed withholding information including tax rates, brackets, deductions, exemptions, and ProPay setup instructions.
No Income Tax States
Alaska | Florida | Nevada | New Hampshire | South Dakota | Tennessee | Texas | Washington | Wyoming
States A-M
Alabama | Arizona | Arkansas | California | Colorado | Connecticut | Delaware | District of Columbia | Georgia | Hawaii | Idaho | Illinois | Indiana | Iowa | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana
States N-W
Nebraska | New Jersey | New Mexico | New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | Utah | Vermont | Virginia | West Virginia | Wisconsin
How to Use This Guide
- Find your state using the links above or the sidebar navigation
- Review the current rates and verify they match your ProPay setup
- Check for special requirements such as state-specific W-4 forms or local taxes
- Update ProPay using the setup instructions on each state page
Annual Updates
State income tax rates, brackets, and deductions change annually. This guide is updated each January with the latest information from official state revenue departments.
Disclaimer: Tax rates and requirements are subject to change through legislation and administrative guidance. Always verify current rates with official state publications before implementing changes.