Pay stub rules by state
What each state expects on a pay stub, plus the payroll taxes and paycheck rules that apply there.
A
- ALAlabama pay stubs: state income tax and local occupational taxesWhat comes out of an Alabama paycheck: graduated state income tax at 2% to 5%, city occupational taxes in places like Birmingham, plus federal withholding.
- AKAlaska pay stubs: no income tax, but an employee UI deductionAlaska has no state income tax, but employees pay a small unemployment insurance contribution. Here is what an Alaska pay stub shows, plus federal withholding.
- AZArizona pay stubs: flat income tax and A-4 withholding choicesArizona has a flat 2.5% income tax for 2026, and employees choose their withholding percentage on Form A-4. See what an Arizona pay stub includes.
- ARArkansas pay stubs: state income tax and withholding basicsArkansas withholds a graduated state income tax from wages and has no local income taxes. See what goes on an Arkansas pay stub and how federal taxes fit in.
C
- CACalifornia pay stubs: state taxes and withholdingCalifornia paychecks carry graduated state income tax and 1.3% SDI for 2026, plus federal withholding. Here is what belongs on a California pay stub and why.
- COColorado pay stubs: flat tax, FAMLI and local OPTColorado paychecks show flat state income tax, the FAMLI paid leave premium and, in some Denver-area cities, an occupational privilege tax. Details inside.
- CTConnecticut pay stubs: income tax and CT Paid LeaveConnecticut paychecks include graduated state income tax and a 0.5% CT Paid Leave contribution for 2026, plus federal withholding. No local income taxes.
D
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I
- IDIdaho pay stubs: flat state income tax and ID W-4Idaho withholds a flat 5.3% state income tax for 2026, set by Form ID W-4, with no local wage taxes or state disability deduction. What an Idaho stub shows.
- ILIllinois pay stubs: flat 4.95% income tax and IL-W-4Illinois withholds a flat 4.95% state income tax, adjusted for IL-W-4 allowances. No local income taxes or state disability deduction. What to show on a stub.
- INIndiana pay stubs: flat state tax plus county income taxIndiana withholds a flat 2.95% state income tax for 2026 plus a county income tax in every county. How the WH-4 and county rules show up on an Indiana stub.
- IAIowa pay stubs: flat 3.8% state tax and IA W-4Iowa withholds a flat 3.8% state income tax for 2026 using Form IA W-4. School district surtax is settled on the annual return. What an Iowa stub shows.
K
- KSKansas pay stubs: two-bracket income tax and K-4 withholdingKansas withholds state income tax in two brackets, 5.2% and 5.58% for 2026, based on Form K-4. No local wage taxes. Here is what a Kansas pay stub shows.
- KYKentucky pay stubs: state taxes and withholdingHow Kentucky paychecks are withheld: the 3.5% flat state income tax for 2026, local occupational license taxes, and federal payroll taxes.
L
M
- MEMaine pay stubs: state taxes and withholdingWhat Maine employers withhold from pay: graduated state income tax, the Paid Family and Medical Leave contribution, and federal payroll taxes.
- MDMaryland pay stubs: state and county tax withholdingMaryland paycheck withholding: graduated state income tax plus a county or Baltimore City local income tax, federal payroll taxes, and FAMLI timing.
- MAMassachusetts pay stubs: state taxes and withholdingMassachusetts paycheck withholding: the 5% income tax and 4% surtax on very high incomes, the 2026 PFML contribution, and federal payroll taxes.
- MIMichigan pay stubs: state, city taxes and withholdingMichigan paycheck withholding: the flat 4.25% state income tax for 2026, city income taxes like Detroit's, and federal payroll deductions.
- MNMinnesota pay stubs: state taxes and withholdingMinnesota paycheck withholding: graduated state income tax, the new Paid Leave premium that began in 2026, and the federal payroll taxes.
- MSMississippi pay stubs: state taxes and withholdingMississippi paycheck withholding: the 4.0% state income tax for 2026 with an exempt first slice of income, no local income tax, plus federal taxes.
- MOMissouri pay stubs: state, city taxes and withholdingMissouri paycheck withholding: graduated state income tax topping out at 4.7% for 2026, Kansas City and St. Louis earnings taxes, and federal taxes.
- MTMontana pay stubs: state taxes and withholdingMontana paycheck withholding for 2026: two income tax rates, 4.7% and 5.65%, no local income tax, plus federal income tax and FICA.
N
- NENebraska pay stubs: state taxes and withholdingNebraska paycheck withholding: graduated state income tax with a 4.55% top rate for 2026, no local income tax, and federal payroll taxes.
- NVNevada pay stubs: no state income tax withholdingNevada has no state or local income tax on wages, so paychecks show only federal income tax, Social Security and Medicare plus voluntary deductions.
- NHNew Hampshire pay stubs: no state income tax on wagesNew Hampshire does not tax wages and repealed its interest and dividends tax in 2025. Paychecks show federal income tax, Social Security and Medicare.
- NJNew Jersey pay stubs: state taxes and withholdingNew Jersey paycheck withholding: graduated income tax plus 2026 employee contributions for unemployment, workforce, disability and family leave.
- NMNew Mexico pay stubs: state taxes and withholdingNew Mexico paycheck withholding: graduated income tax from 1.5% to 5.9% for 2026, the small workers' comp fee, and federal payroll taxes.
- NYNew York pay stubs: state, city taxes and withholdingNew York paycheck withholding: graduated state tax, NYC and Yonkers local taxes, disability and 2026 Paid Family Leave deductions, and federal taxes.
- NCNorth Carolina pay stubs: state taxes and withholdingNorth Carolina paycheck withholding: the flat 3.99% state income tax for 2026, no local income tax, and federal income tax and FICA.
- NDNorth Dakota pay stubs: state taxes and withholdingNorth Dakota withholds a low graduated income tax (1.95% and 2.5% for 2026) and has no local wage taxes. Here is what comes out of a paycheck.
O
- OHOhio pay stubs: state, city and school district withholdingOhio moved to a flat 2.75% income tax for 2026, but many workers also owe city and school district income tax. Here is how an Ohio paycheck is withheld.
- OKOklahoma pay stubs: state taxes and withholdingOklahoma cut its top income tax rate to 4.5% for 2026 and simplified its brackets. See what an Oklahoma employer withholds from each paycheck.
- OROregon pay stubs: income tax, Paid Leave and transit taxOregon paychecks carry state income tax, the Paid Leave Oregon contribution and a statewide transit tax. Here is what each deduction is and how it works.
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S
- SCSouth Carolina pay stubs: state taxes and withholdingSouth Carolina reshaped its income tax for 2026 into two rates, 1.99% and 5.21%. Learn what is withheld from a South Carolina paycheck and why.
- SDSouth Dakota pay stubs: no state income taxSouth Dakota has no state income tax and no local wage taxes, so a paycheck mainly shows federal withholding. Here is what to expect on the stub.
T
- TNTennessee pay stubs: no state tax on wagesTennessee does not tax wages, so paychecks show federal income tax, Social Security and Medicare but no state or local income tax. Here is the breakdown.
- TXTexas pay stubs: state taxes and withholdingTexas has no state income tax, so paychecks show only federal withholding plus any benefits. Learn what appears on a Texas pay stub and why.
U
V
- VTVermont pay stubs: income tax and Child Care ContributionVermont paychecks include graduated state income tax and may include a small Child Care Contribution deduction of up to 0.11%. Here is what gets withheld.
- VAVirginia pay stubs: state taxes and withholdingVirginia withholds a graduated state income tax that reaches its top rate at a low income, and there are no local income taxes. Here is how it works.
W
- WAWashington pay stubs: Paid Leave, WA Cares and no income taxWashington has no state income tax, but paychecks include Paid Family and Medical Leave and WA Cares premiums. Here is how each deduction works in 2026.
- DCWashington, DC pay stubs: income tax and what is not withheldDC paychecks include graduated District income tax for DC residents plus federal withholding. Paid Family Leave is employer-funded and never deducted.
- WVWest Virginia pay stubs: state taxes and withholdingWest Virginia cut its graduated income tax rates again for 2026, and some cities also charge a flat service fee on workers. Here is what gets withheld.
- WIWisconsin pay stubs: state taxes and withholdingWisconsin withholds a graduated income tax with four rates from 3.5% to 7.65% for 2026 and has no local wage taxes. Here is what comes out of pay.
- WYWyoming pay stubs: no state income taxWyoming has no state or local income tax, so paychecks show federal income tax, Social Security and Medicare. See what else can appear on a Wyoming stub.