Staying on top of federal tax rates and minimums is one thing—juggling local ones, especially if you’re a multistate employer, is even harder.
From Alabama to Wyoming, we’ve got you covered. Below is everything you need to know about state tax rates and rules for this year.
*Please note that this information is accurate as of August 1, 2023.*
Since 1938, the United States has had a federally-mandated minimum wage—currently $7.25 per hour. Some states and cities, however, have their own, higher minimums that employers are required to follow.
The rates for regular and tipped employees are on the right. Keep in mind that your specific city may have a higher minimum wage in place.
Note that “maximum tip credit” refers to the difference between the regular and tipped minimum wages. If an employee’s hourly tips fall under this amount, the employer may be required to compensate them. State laws on this vary.
If you live in the U.S., there’s a good chance you don’t just pay federal income taxes—over forty states impose income taxes on individuals as well. On top of those state taxes, many city governments levy their own.
The way income taxes are calculated vary widely from state to state. Some have a single rate that applies to all taxable income, but most have multiple rates and brackets. Supplement this guide by visiting your state’s tax or finance website.
Unemployment Insurance is funded jointly through both federal and state payroll taxes. State unemployment insurance (SUI) rates vary from employer to employer. Keep in mind that your state labor department should mail your business’s specific rate to you each year.
Note that some states allow businesses to make a voluntary contribution to their unemployment tax account in order to reduce their rate the following year.
You can find a rundown of state-by-state rates and maximums on the right.
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $2.13 |
| Maximum Tip Credit | $5.12 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 5.0% |
| Tax Bracket | Tax rate |
| $0+ | 2% |
| $500+ | 4% |
| $3,000+ | 5% |
| Tax Bracket | Tax rate |
| $0+ | 2% |
| $1,000+ | 4% |
| $6,000+ | 5% |
| Maximum Taxable Earnings per year | $8,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.65% to 6.8% |
| New Employer Rate | 2.7% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $10.85 |
| Minimum Wage (Tipped Employee) | $10.85 |
| Maximum Tip Credit | N/A |
| State Withholding | None |
| Supplemental Wage Rate | None |
| Maximum Taxable Earnings per year | $41,500 |
| Employee Deduction | 0.5% |
| Employer Tax Rates (range) | 1% to 5.4% |
| New Employer Rate | 1.8 to 2.5% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $13.85 |
| Minimum Wage (Tipped Employee) | $10.85 |
| Maximum Tip Credit | $3 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | None |
| Tax Bracket | Tax rate |
| $0+ | 2.59% |
| $26,500+ | 3.34% |
| $53,000+ | 4.17% |
| $159,000+ | 4.5% |
| Tax Bracket | Tax rate |
| $0+ | 2.59% |
| $53,000+ | 3.34% |
| $106,000+ | 4.17% |
| $318,000+ | 4.5% |
| Maximum Taxable Earnings per year | $7,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.05 to 6.42% |
| New Employer Rate | 2% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $11.00 |
| Minimum Wage (Tipped Employee) | $2.63 |
| Maximum Tip Credit | $8.37 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 6.9% |
| Tax Bracket | Tax rate |
| $0+ | 2% |
| $4,000+ | 4% |
| $8,000+ | 5.9% |
| $12,599+ | 4.5% |
| $79,300+ | 6.6% |
| Tax Bracket | Tax rate |
| $0+ | 2% |
| $4,000+ | 4% |
| $8,000+ | 3.5% |
| $8,000+ | 5.9% |
| $79,300+ | 6.6% |
| Maximum Taxable Earnings per year | $10,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.1% to 5.0% |
| New Employer Rate | 3.2% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $15.50 |
| Minimum Wage (Tipped Employee) | $15.50 |
| Maximum Tip Credit | N/A |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 10.23% (bonuses and stock options) 6.6% (all other supplemental wages) |
| Tax Bracket | Tax rate |
| $0+ | 1% |
| $8,809+ | 2% |
| $20,883+ | 4% |
| $32,960+ | 6% |
| $45,753+ | 8% |
| $57,824+ | 9.3% |
| $295,373+ | 10.3% |
| $354,445+ | 11.3% |
| $590,742+ | 12.3% |
| 1,000,000+ | 13.3% |
| Tax Bracket | Tax rate |
| $0+ | 1% |
| $17,618+ | 2% |
| $41,766+ | 4% |
| $65,920+ | 6% |
| $91,506+ | 8% |
| $115,648+ | 9.3% |
| $590,746+ | 10.3% |
| $708,890+ | 11.3% |
| $1,000,000+ | 12.3% |
| $1,181,484+ | 13.3% |
| Maximum Taxable Earnings per year | $7,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 1.5 to 6.2% |
| New Employer Rate | 3.4% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $13.65 |
| Minimum Wage (Tipped Employee) | $10.63 |
| Maximum Tip Credit | $3.02 |
| State Withholding | 4.63% (Flat Income Tax) |
| Supplemental Wage Rate | 4.63% |
| Maximum Taxable Earnings per year | $13,600 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.58% to 8.15% |
| New Employer Rate | 1.7% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $15.00 |
| Minimum Wage (Tipped Employee) | $6.38 (hotel & restaurants) $8.23 (bartenders) |
| Maximum Tip Credit | $8.62 (hotel & restaurants) $6.77 (bartenders) |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | N/A |
| Tax Bracket | Tax rate |
| $0+ | 3% |
| $10,000+ | 5% |
| $50,000+ | 5.5% |
| $100,000+ | 6% |
| $200,000+ | 6.5% |
| $250,000+ | 6.9% |
| $500,000+ | 6.99% |
| Tax Bracket | Tax rate |
| $0+ | 3% |
| $20,000+ | 5% |
| $100,000+ | 5.5% |
| $200,000+ | 6% |
| $400,000+ | 6.5% |
| $500,000+ | 6.9% |
| $1,000,000+ | 6.99% |
| Maximum Taxable Earnings per year | $15,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 1.9% to 6.8% |
| New Employer Rate | 3.2% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $11.75 |
| Minimum Wage (Tipped Employee) | $2.23 |
| Maximum Tip Credit | $9.52 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | N/A |
| Tax Bracket | Tax rate |
| $2,000+ | 2.2% |
| $5,000+ | 3.9% |
| $10,000+ | 4.8% |
| $20,000+ | 5.2% |
| $25,000+ | 5.55% |
| $60,000+ | 6.6% |
| Tax Bracket | Tax rate |
| $2,000+ | 2.2% |
| $5,000+ | 3.9% |
| $10,000+ | 4.8% |
| $20,000+ | 5.2% |
| $25,000+ | 5.55% |
| $60,000+ | 6.6% |
| Maximum Taxable Earnings per year | $16,500 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.3% to 8.2% |
| New Employer Rate | 1.8% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $17 |
| Minimum Wage (Tipped Employee) | $8 |
| Maximum Tip Credit | $9 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | N/A |
| Tax Bracket | Tax rate |
| $0+ | 4% |
| $10,000+ | 6% |
| $40,000+ | 6.5% |
| $60,000+ | 8.5% |
| $350,000+ | 8.75% |
| $1,000,000+ | 8.95% |
| Tax Bracket | Tax rate |
| $0+ | 4% |
| $10,000+ | 6% |
| $40,000+ | 6.5% |
| $60,000+ | 8.5% |
| $350,000+ | 8.75% |
| $1,000,000+ | 8.95% |
| Maximum Taxable Earnings per year | $9,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 1.6% to 7.0% |
| New Employer Rate | 2.7% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $11 |
| Minimum Wage (Tipped Employee) | $7.98 |
| Maximum Tip Credit | $3.02 |
| State Withholding | None |
| Supplemental Wage Rate | None |
| Maximum Taxable Earnings per year | $7,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.1% to 5.4% |
| New Employer Rate | 2.7% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $5.15 ($7.25) |
| Minimum Wage (Tipped Employee) | N/A ($2.13) |
| Maximum Tip Credit | N/A ($5.12) |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | Variable, depending on total annual wages |
| $0+ | 1% |
| $750+ | 2% |
| $2,250+ | 3% |
| $3,750+ | 4% |
| $5,250+ | 5% |
| $7,000+ | 5.75% |
| Tax Bracket | Tax rate |
| $0+ | 1% |
| $1,000+ | 2% |
| $3,000+ | 3% |
| $5,000+ | 4% |
| $7,000+ | 5% |
| $10,000+ | 5.75% |
| Maximum Taxable Earnings per year | $9,500 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.04% to 7.56% |
| New Employer Rate | 2.7% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $12.00 |
| Minimum Wage (Tipped Employee) | $11.00 |
| Maximum Tip Credit | $1.00 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | Variable, depending on total annual wages |
| Tax Bracket | Tax rate |
| $0+ | 1.4% |
| $2,400+ | 3.2% |
| $4,800+ | 5.5% |
| $9,600+ | 6.4% |
| $14,400+ | 6.8% |
| $19,200+ | 7.2% |
| $24,000+ | 7.6% |
| $36,000+ | 7.9% |
| $48,000+ | 8.25% |
| $150,000+ | 9% |
| $175,000+ | 10% |
| $200,000+ | 11% |
| Tax Bracket | Tax rate |
| 0+ | 1.4% |
| $4,800+ | 3.2% |
| $9,600+ | 5.5% |
| $19,200+ | 6.4% |
| $28,800+ | 6.8% |
| $38,400+ | 7.2% |
| $48,000+ | 7.6% |
| $72,000+ | 7.9% |
| $96,000+ | 8.25% |
| $300,000+ | 9% |
| $350,000+ | 10% |
| $400,000+ | 11% |
| Maximum Taxable Earnings per year | $48,100 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0% to 5.6% |
| New Employer Rate | 2.4% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $3.35 |
| Maximum Tip Credit | $3.90 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 7.4% |
| Tax Bracket | Tax rate |
| $0+ | 1.13% |
| $1,541+ | 3.13% |
| $3,081+ | 3.63% |
| $4,622+ | 4.63% |
| $6,162+ | 5.63% |
| $7,703+ | 6.63% |
| $11,554+ | 6.93% |
| Tax Bracket | Tax rate |
| $0+ | 1.13% |
| $3,082+ | 3.13% |
| $6,162+ | 3.63% |
| $9,244+ | 4.63% |
| $12,324+ | 5.63% |
| $15,406+ | 6.63% |
| $23,108+ | 6.93% |
| Maximum Taxable Earnings per year | $41,600 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.255% to 5.4% |
| New Employer Rate | 1.00% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $13 |
| Minimum Wage (Tipped Employee) | $7.80 |
| Maximum Tip Credit | $5.20 |
| State Withholding | 4.95% (Flat Income Tax) |
| Supplemental Wage Rate | 4.95% |
| Maximum Taxable Earnings per year | $12,740 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.625% to 7.25% |
| New Employer Rate | 3.125% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $2.13 |
| Maximum Tip Credit | $5.12 |
| State Withholding | 3.23% (Flat Income Tax) |
| Supplemental Wage Rate | 3.23% |
| Maximum Taxable Earnings per year | $9,500 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.5% to 7.4% |
| New Employer Rate | 2.5% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $4.35 |
| Maximum Tip Credit | $2.90 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 6.0% |
| Tax Bracket | Tax rate |
| $0+ | 0.33% |
| $1,638+ | 0.67% |
| $3,276+ | 2.25% |
| $6,552+ | 4.14% |
| $14,742+ | 5.63% |
| $24,570+ | 5.96% |
| $32,760+ | 6.25% |
| $49,140+ | 7.44% |
| $73,710+ | 8.53% |
| Tax Bracket | Tax rate |
| $0+ | 0.33% |
| $1,638+ | 0.67% |
| $3,276+ | 2.25% |
| $6,552+ | 4.14% |
| $14,742+ | 5.63% |
| $24,570+ | 5.96% |
| $32,760+ | 6.25% |
| $49,140+ | 7.44% |
| $73,710+ | 8.53% |
| Maximum Taxable Earnings per year | $31,600 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0% to 9% |
| New Employer Rate | 1% (7.5% for construction employers) |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $2.13 |
| Maximum Tip Credit | $5.12 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 5.0% |
| Tax Bracket | Tax rate |
| $0+ | 3.1% |
| $15,000.00+ | 5.25% |
| $30,000.00+ | 5.7% |
| Tax Bracket | Tax rate |
| $0+ | 3.1% |
| $30,000.00+ | 5.25% |
| $60,000.00+ | 5.7% |
| Maximum Taxable Earnings per year | $14,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.2% to 7.6% |
| New Employer Rate | 2.7% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $2.13 |
| Maximum Tip Credit | $5.12 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 5% |
| Tax Bracket | Tax rate |
| $0+ | 3.1% |
| $15,000+ | 5.25% |
| $30,000+ | 5.7% |
| Tax Bracket | Tax rate |
| $0+ | 3.1% |
| $30,000+ | 5.25% |
| $60,000+ | 5.7% |
| Maximum Taxable Earnings per year | $10,800 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.3% to 9% |
| New Employer Rate | 2.7% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $2.13 |
| Maximum Tip Credit | $5.12 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | None |
| Tax Bracket | Tax rate |
| $0+ | 2% |
| $12,500+ | 4% |
| $50,000+ | 6% |
| Tax Bracket | Tax rate |
| $0+ | 2% |
| $25,000+ | 4% |
| $100,000+ | 6% |
| Maximum Taxable Earnings per year | $7,700 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.1% to 6.2% |
| New Employer Rate | 1.14% to 2.85% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $13.80 |
| Minimum Wage (Tipped Employee) | $6.90 |
| Maximum Tip Credit | $6.90 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 5% |
| Tax Bracket | Tax rate |
| $0+ | 5.8% |
| $22,200+ | 6.75% |
| $52,600+ | 7.15% |
| Tax Bracket | Tax rate |
| $0+ | 5.8% |
| $44,450+ | 6.75% |
| $105,200+ | 7.15% |
| Maximum Taxable Earnings per year | $12,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.06% to 5.46% |
| New Employer Rate | 1.86% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $13.25 |
| Minimum Wage (Tipped Employee) | $3.63 |
| Maximum Tip Credit | $9.62 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 5.75% |
| Tax Bracket | Tax rate |
| $0+ | 2% |
| $1,000+ | 3% |
| $2,000+ | 4% |
| $3,000+ | 4.75% |
| $100,000+ | 5% |
| $125,000+ | 5.25% |
| $150,000+ | 5.5% |
| $250,000+ | 5.75% |
| Tax Bracket | Tax rate |
| $0+ | 2% |
| $1,000+ | 3% |
| $2,000+ | 4% |
| $3,000+ | 4.47% |
| $150,000+ | 5% |
| $175,000+ | 5.25% |
| $225,000+ | 5.5% |
| $300,000+ | 5.75% |
| Maximum Taxable Earnings per year | $8,500 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.03% to 7.5% |
| New Employer Rate | 2.6% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $15 |
| Minimum Wage (Tipped Employee) | $6.75 |
| Maximum Tip Credit | $8.25 |
| State Withholding | 5.1% (Flat Income Tax) |
| Supplemental Wage Rate | 5% |
| Tax Bracket | Tax rate |
| $0+ | 5% |
| Tax Bracket | Tax rate |
| $0+ | 5% |
| Maximum Taxable Earnings per year | $15,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.94% to 14.37% |
| New Employer Rate | 7.37% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $10.10 |
| Minimum Wage (Tipped Employee) | $3.84 |
| Maximum Tip Credit | $6.26 |
| State Withholding | 4.25% (Flat Income Tax) |
| Supplemental Wage Rate | 4.25% |
| Tax Bracket | Tax rate |
| $0+ | 4.25% |
| Tax Bracket | Tax rate |
| $0+ | 4.25% |
| Maximum Taxable Earnings per year | $8,537.40 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.6% to 10.3% |
| New Employer Rate | 2.7% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $10.59 (large ER) $8.63 (small ER) |
| Minimum Wage (Tipped Employee) | $10.59 |
| Maximum Tip Credit | N/A |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 6.25% |
| Tax Bracket | Tax rate |
| $0+ | 5.35% |
| $26,960+ | 6.8% |
| $88,550+ | 7.85% |
| $164,400+ | 9.85% |
| Tax Bracket | Tax rate |
| $0+ | 5.35% |
| $39,410+ | 6.8% |
| $156,570+ | 7.85% |
| $273,470+ | 9.85% |
| Maximum Taxable Earnings per year | $35,000 |
| Employee Deduction | None |
| Employer Tax Rates | 0.10% |
| New Employer Rate (range) | 1% to 8.9% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $2.13 |
| Maximum Tip Credit | $5.12 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | None |
| Tax Bracket | Tax rate |
| $1,000+ | 3% |
| $5,000+ | 4% |
| $10,000+ | 5% |
| Tax Bracket | Tax rate |
| $1,000+ | 3% |
| $5,000+ | 4% |
| $10,000+ | 5% |
| Maximum Taxable Earnings per year | $14,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0% to 5.4% |
| New Employer Rate | 1.24% to 1.4% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $12 |
| Minimum Wage (Tipped Employee) | $6 |
| Maximum Tip Credit | $6 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 5.4% |
| Tax Bracket | Tax rate |
| $105+ | 1.5% |
| $1,053+ | 2% |
| $2,106+ | 2.5% |
| $3,159+ | 3% |
| $4,212+ | 3.5% |
| $5,265+ | 4% |
| $6,318+ | 4.5% |
| $7,371+ | 5% |
| $8,424+ | 5.5% |
| Tax Bracket | Tax rate |
| $105+ | 1.5% |
| $1,053+ | 2% |
| $2,106+ | 2.5% |
| $3,159+ | 3% |
| $4,212+ | 3.5% |
| $5,265+ | 4% |
| $6,318+ | 4.5% |
| $7,371+ | 5% |
| $8,424+ | 5.4% |
| Maximum Taxable Earnings per year | $11,500 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0% - 5.4% |
| New Employer Rate (range) | 1% to 4.62% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $9.95 |
| Minimum Wage (Tipped Employee) | $9.95 |
| Maximum Tip Credit | None |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 6% |
| Tax Bracket | Tax rate |
| $0+ | 1% |
| $3,100+ | 2% |
| $5,400+ | 3% |
| $8,200+ | 4% |
| $11,100+ | 5% |
| $14,300+ | 6% |
| $18,400+ | 6.9% |
| Tax Bracket | Tax rate |
| $0+ | 1% |
| $3,100+ | 2% |
| $5,400+ | 3% |
| $8,200+ | 4% |
| $11,100+ | 5% |
| $14,300+ | 6% |
| $18,400+ | 6.9% |
| Maximum Taxable Earnings per year | $34,100 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0% to 6.12% |
| New Employer Rate | 1% to 2.4% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $10.50 |
| Minimum Wage (Tipped Employee) | $2.13 |
| Maximum Tip Credit | $8.37 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 5% |
| Tax Bracket | Tax rate |
| $0+ | 1% |
| $3,100+ | 2% |
| $5,400+ | 5.01% |
| $8,200+ | 4% |
| $11,100+ | 5% |
| 14,300+ | 6% |
| $18,400+ | 6.9% |
| Tax Bracket | Tax rate |
| $0+ | 1% |
| $3,100+ | 2% |
| $5,400+ | 5.01% |
| $8,200+ | 4% |
| $11,100+ | 5% |
| 14,300+ | 6% |
| $18,400+ | 6.9% |
| Maximum Taxable Earnings per year | $24,000 |
| Employee Deduction | None |
| Employer Tax Rates | 1.25% |
| New Employer Rate | 5.40% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $11.25 (no benefits) $10.25 (with benefits) |
| Minimum Wage (Tipped Employee) | $8.25 |
| Maximum Tip Credit | N/A |
| State Withholding | None |
| Supplemental Wage Rate | N/A |
| Maximum Taxable Earnings per year | $32,500 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 3% to 5.4% |
| New Employer Rate | 3% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $3.26 |
| Maximum Tip Credit | $3.99 |
| State Withholding | 5% (only investment, dividend, and interest income) |
| Supplemental Wage Rate | N/A |
| Tax Bracket | Tax rate |
| $0+ | 5% |
| Tax Bracket | Tax rate |
| $0+ | 5% |
| Maximum Taxable Earnings per year | $14,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.1% to 7% |
| New Employer Rate | 1.2% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $14.13 |
| Minimum Wage (Tipped Employee) | $5.26 |
| Maximum Tip Credit | $8.87 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | None |
| Tax Bracket | Tax rate |
| $0+ | 1.4% |
| $20,000+ | 1.75% |
| $35,000+ | 3.5% |
| $40,000+ | 5.53% |
| $75,000+ | 6.37% |
| $500,000+ | 8.97% |
| $5,000,000+ | 10.75% |
| Tax Bracket | Tax rate |
| $0+ | 1.4% |
| $20,000+ | 1.75% |
| $50,000+ | 2.45% |
| $70,000+ | 3.5% |
| $80,000+ | 5.53% |
| $150,000+ | 6.37% |
| $500,000+ | 8.97% |
| $5,000,000+ | 10.75% |
| Maximum Taxable Earnings per year | $35,300 |
| Employee Deduction | .16% |
| Employer Tax Rates (range) | 0.4% to 5.4% |
| New Employer Rate | 2.8% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $12 |
| Minimum Wage (Tipped Employee) | $3 |
| Maximum Tip Credit | $9 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 4.9% |
| Tax Bracket | Tax rate |
| $0+ | 1.7% |
| $5,500+ | 3.2% |
| $11,000+ | 4.7% |
| $16,000+ | 4.9% |
| Tax Bracket | Tax rate |
| $0+ | 1.7% |
| $8,500+ | 3.2% |
| $16,000+ | 4.7% |
| $24,000+ | 4.9% |
| Maximum Taxable Earnings per year | $25,800 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.33% to 5.4% |
| New Employer Rate (range) | 1% to 1.31% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $15 |
| Minimum Wage (Tipped Employee) | $10 |
| Maximum Tip Credit | $5 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 9.62% |
| Tax Bracket | Tax rate |
| $0+ | 4% |
| $8,500+ | 4.5% |
| $11,700+ | 5.25% |
| $13,900+ | 5.9% |
| $21,400+ | 6.21% |
| $80,650+ | 6.49% |
| $215,400+ | 6.85% |
| 1,077,550+ | 8.82% |
| Tax Bracket | Tax rate |
| $0+ | 4% |
| $17,150+ | 4.5% |
| $23,600+ | 5.25% |
| $27,900+ | 5.9% |
| $43,000+ | 6.09% |
| $161,550+ | 6.41% |
| $323,200+ | 6.85% |
| $2,155,350+ | 8.82% |
| Maximum Taxable Earnings per year | $11,600 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.525% to 7.825% |
| New Employer Rate | 3.125% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $2.13 |
| Maximum Tip Credit | $5.12 |
| State Withholding | 5.25% (Flat Income Tax) |
| Supplemental Wage Rate | 5.35% |
| Maximum Taxable Earnings per year | $25,200 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.06% to 5.76% |
| New Employer Rate | 1% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $4.86 |
| Maximum Tip Credit | $2.3925 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 1.84% |
| Tax Bracket | Tax rate |
| $0+ | 1.1% |
| $39,450+ | 2.04% |
| $95,500+ | 2.27% |
| $199,250+ | 2.64% |
| $433,200+ | 2.9% |
| Tax Bracket | Tax rate |
| $0+ | 1.1% |
| $65,900+ | 2.04% |
| $159,200+ | 2.27% |
| $242,550+ | 2.64% |
| $433,200+ | 2.9% |
| Maximum Taxable Earnings per year | $37,900 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.08% – 9.69% |
| New Employer Rate | 1.02% (positive balance) / 6.09% (negative balance) |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $10.10 |
| Minimum Wage (Tipped Employee) | $5.05 |
| Maximum Tip Credit | $5.05 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 3.5% |
| Tax Bracket | Tax rate |
| $21,750 | 2.85% |
| $43,450+ | 3.33% |
| $86,900+ | 3.38% |
| $108,700+ | 4.41% |
| $217,500+ | 4.8% |
| Tax Bracket | Tax rate |
| $21,750 | 2.85% |
| $43,450+ | 3.33% |
| $86,900+ | 3.38% |
| $108,700+ | 4.41% |
| $217,500+ | 4.8% |
| Maximum Taxable Earnings per year | $9,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.3% to 11.8% |
| New Employer Rate | 2.7% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $3.625 |
| Maximum Tip Credit | $3.625 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 5% |
| Tax Bracket | Tax rate |
| $0+ | 0.5% |
| $1,000+ | 1% |
| $2,500+ | 2% |
| $3,750 | 3% |
| $4,900+ | 4% |
| $7,200+ | 5% |
| Tax Bracket | Tax rate |
| $0+ | 0.5% |
| $2,000+ | 1% |
| $5,000+ | 2% |
| $7,500 | 3% |
| $9,800+ | 4% |
| $12,200+ | 5% |
| Maximum Taxable Earnings per year | $18,700 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.1% to 5.5% |
| New Employer Rate | 1.5% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $14.20 |
| Minimum Wage (Tipped Employee) | $14.20 |
| Maximum Tip Credit | N/A |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 8% |
| Tax Bracket | Tax rate |
| $0+ | 5% |
| $3,550+ | 7% |
| $8,900+ | 9% |
| $125,000+ | 9.9% |
| Tax Bracket | Tax rate |
| $0+ | 5% |
| $7,100+ | 7% |
| $17,800+ | 9% |
| $250,000+ | 9.9% |
| Maximum Taxable Earnings per year | $42,100 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.7% – 5.4% |
| New Employer Rate | 2.1% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $2.83 |
| Maximum Tip Credit | $4.42 |
| State Withholding | 3.07% (Flat Income Tax) |
| Supplemental Wage Rate | 3.07% |
| Maximum Taxable Earnings per year | $10,000 |
| Employee Deduction | Unlimited |
| Employer Tax Rates (range) | 1.2905% – 9.9333% |
| New Employer Rate | 3.689% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $13 |
| Minimum Wage (Tipped Employee) | $3.89 |
| Maximum Tip Credit | $9.11 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 5.99% |
| Tax Bracket | Tax rate |
| $0+ | 3.75% |
| $65,250+ | 4.75% |
| $148,350+ | 5.99% |
| Tax Bracket | Tax rate |
| $0+ | 3.75% |
| $65,250+ | 4.75% |
| $148,350+ | 5.99% |
| Maximum Taxable Earnings per year | $24,000 to $25,500 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.9% – 9.4% |
| New Employer Rate | 1.06% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $2.13 |
| Maximum Tip Credit | $5.12 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 7% |
| Tax Bracket | Tax rate |
| $0+ | 0% |
| $3,070+ | 3% |
| $6,150+ | 4% |
| $9,230+ | 5% |
| $12,310+ | 6% |
| $15,400+ | 7% |
| Tax Bracket | Tax rate |
| $0+ | 0% |
| $3,070+ | 3% |
| $6,150+ | 4% |
| $9,230+ | 5% |
| $12,310+ | 6% |
| $15,400+ | 7% |
| Maximum Taxable Earnings per year | $14,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.06% – 5.46% |
| New Employer Rate | 0.55% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $10.80 |
| Minimum Wage (Tipped Employee) | $5.40 |
| Maximum Tip Credit | $5.40 |
| State Withholding | None |
| Supplemental Wage Rate | None |
| Maximum Taxable Earnings per year | $15,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0% – 9.3% |
| New Employer Rate | 1.2% + 0.55% Investment Fee |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $2.13 |
| Maximum Tip Credit | $5.12 |
| State Withholding | 1% |
| Supplemental Wage Rate | 2% (Investment Income Only) |
| Maximum Taxable Earnings per year | $9,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.01% to 10% |
| New Employer Rate | 2.7% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $5.12 |
| Maximum Tip Credit | $2.13 |
| State Withholding | None |
| Supplemental Wage Rate | None |
| Maximum Taxable Earnings per year | $9,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.31% – 6.31% |
| New Employer Rate | Varies (NAICS industry average or 2.7%, whichever is higher) |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $2.13 |
| Maximum Tip Credit | $5.12 |
| State Withholding | 4.95% (Flat Income Tax) |
| Supplemental Wage Rate | None |
| Maximum Taxable Earnings per year | $36,600 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.1% – 7.1% |
| New Employer Rate | Varies |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $13.18 |
| Minimum Wage (Tipped Employee) | $6.59 |
| Maximum Tip Credit | $6.59 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 30% of Federal Tax |
| Tax Bracket | Tax rate |
| $0+ | 3.35% |
| $39,600+ | 6.6% |
| $96,600+ | 7.6% |
| $200,200+ | 8.75% |
| Tax Bracket | Tax rate |
| $0+ | 3.35% |
| $66,150+ | 6.6% |
| $159,950+ | 7.6% |
| $243,750+ | 8.75% |
| Maximum Taxable Earnings per year | $16,100 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.8% – 6.5% |
| New Employer Rate | 1% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $12 |
| Minimum Wage (Tipped Employee) | N/A ($2.13) |
| Maximum Tip Credit | N/A ($9.87) |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 5.75% |
| Tax Bracket | Tax rate |
| $0+ | 2% |
| $3,000+ | 3% |
| $5,000+ | 5% |
| $17,000+ | 5.75% |
| Tax Bracket | Tax rate |
| $0+ | 2% |
| $3,000+ | 3% |
| $5,000+ | 5% |
| $17,000+ | 5.75% |
| Maximum Taxable Earnings per year | $8,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.13% to 6.23% |
| New Employer Rate | 2.53% |
| Voluntary Contribution Permitted | No |
| Minimum Wage | $15.74 |
| Minimum Wage (Tipped Employee) | $15.74 |
| Maximum Tip Credit | N/A |
| State Withholding | None |
| Supplemental Wage Rate | None |
| Maximum Taxable Earnings per year | $47,300 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.13% to 7.73% |
| New Employer Rate | Measured from Industry Average |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $8.75 |
| Minimum Wage (Tipped Employee) | $2.62 |
| Maximum Tip Credit | $6.13 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 3% to 6.5% |
| Tax Bracket | Tax rate |
| $0+ | 3% |
| $10,000+ | 4% |
| $25,000+ | 4.5% |
| $40,000+ | 6% |
| $60,000+ | 6.5% |
| Tax Bracket | Tax rate |
| $0+ | 3% |
| $10,000+ | 4% |
| $25,000+ | 4.5% |
| $40,000+ | 6% |
| $60,000+ | 6.5% |
| Maximum Taxable Earnings per year | $12,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 1.5% – 8.5% |
| New Employer Rate | 2.7% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $2.33 |
| Maximum Tip Credit | $4.92 |
| State Withholding | Tax Brackets more details |
| Supplemental Wage Rate | 4% to 7.65% |
| Tax Bracket | Tax rate |
| $0+ | 4% |
| $11,970+ | 5.21% |
| $23,930+ | 6.27% |
| $263,480+ | 7.65% |
| Tax Bracket | Tax rate |
| $0+ | 4% |
| $15,960+ | 5.21% |
| $31,910+ | 6.27% |
| $351,310+ | 7.65% |
| Maximum Taxable Earnings per year | $14,000 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0% to 12% |
| New Employer Rate | 3.05% to 3.45% |
| Voluntary Contribution Permitted | Yes |
| Minimum Wage | $7.25 |
| Minimum Wage (Tipped Employee) | $2.13 |
| Maximum Tip Credit | $5.12 |
| State Withholding | None |
| Supplemental Wage Rate | None |
| Maximum Taxable Earnings per year | $26,400 |
| Employee Deduction | None |
| Employer Tax Rates (range) | 0.18% to 8.72% |
| New Employer Rate | Measured from Industry Average |
| Voluntary Contribution Permitted | No |
The content of this publication is provided for informational purposes only and does not contain or constitute tax or legal advice. You should not act on this information without seeking tax or legal professional counsel.
Since 1938, the United States has had a federally-mandated minimum wage—currently $7.25 per hour. Some states and cities, however, have their own, higher minimums that employers are required to follow.
The rates for regular and tipped employees are on the right. Keep in mind that your specific city may have a higher minimum wage in place.
Note that “maximum tip credit” refers to the difference between the regular and tipped minimum wages. If an employee’s hourly tips fall under this amount, the employer may be required to compensate them. State laws on this vary.
If you live in the U.S., there’s a good chance you don’t just pay federal income taxes—over forty states impose income taxes on individuals as well. On top of those state taxes, many city governments levy their own.
The way income taxes are calculated vary widely from state to state. Some have a single rate that applies to all taxable income, but most have multiple rates and brackets. Supplement this guide by visiting your state’s tax or finance website.
Unemployment Insurance is funded jointly through both federal and state payroll taxes. State unemployment insurance (SUI) rates vary from employer to employer. Keep in mind that your state labor department should mail your business’s specific rate to you each year.
Note that some states allow businesses to make a voluntary contribution to their unemployment tax account in order to reduce their rate the following year.
You can find a rundown of state-by-state rates and maximums on the right.
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