Worklets/us-income-tax-rates

US Income Tax Rates, State and Local, 2026

Two tables covering what income tax actually comes out of a US paycheck.

from datasets import load_dataset

state = load_dataset("Worklets/us-income-tax-rates", "state")   # 51 rows
local = load_dataset("Worklets/us-income-tax-rates", "local")   # 3,609 rows

state — all 50 states and DC: the flat rate or the full bracket schedule, standard deductions by filing status, and the supplemental rate employers use on bonuses.

local — every US city, county, municipality and school district that withholds its own income tax: 3,609 jurisdictions across 15 states.

They ship together because you need both. The state layer alone is wrong in Philadelphia; the local layer alone is wrong everywhere.

Maintained by Worklets. Download directly:

	CSV	JSON
state	https://worklets.ai/state-income-tax.csv	https://worklets.ai/state-income-tax.json
local	https://worklets.ai/local-income-tax.csv	https://worklets.ai/local-income-tax.json

Why this exists

Federal rates are easy to find. The other two layers are not, and published copies of both are almost never dated — so a rate you find elsewhere is correct for some year that nobody recorded.

We know that failure mode first-hand. In September 2026 we audited our own copy of the state supplemental rates and eighteen of fifty-one were wrong: seven a full tax year stale, and eleven using the state's top marginal rate where the state publishes a separate flat rate. Minnesota publishes 6.25%; we had been serving 9.85%. They had looked entirely plausible sitting in a file with no date on them.

For local rates the problem is worse, because the data barely exists. Pennsylvania alone has 2,627 municipality and school district combinations, published as a register that changes mid-year, and Ohio's 466 municipal taxes are spread across two collection agencies and hundreds of city ordinances.

So every row in both tables carries verified_at and source_url. That column pair is the point.

The state table

Columns: state layer

Column	Meaning
state, state_name	Two-letter code and full name
tax_year	The year the row describes
type	none, flat or progressive
rate	Flat states only; empty otherwise
brackets	min-max@rate segments, ;-separated, single-filer thresholds. The top segment has an empty max: 0-11600@0.01;11600-@0.02
top_rate	The highest rate a wage earner faces, whatever the structure — comparable across all three types
standard_deduction_single, _married, _head_of_household	Empty where the state uses credits or exemptions instead
supplemental_rate	The flat rate for bonuses paid separately
verified_at, source_url	When the rate was last read against the state's own guidance, and where
supplemental_verified_at, supplemental_source_url	The same, for the bonus rate
calculator_url	The live calculator for that state

What to be careful about

supplemental_rate is not always a published number. Where a state publishes a flat supplemental rate, that is what appears — Minnesota 6.25%, Oregon 8%, New York 11.70%, Ohio 3.5%. Where a state publishes none and tells employers to use the regular method, this column carries the state's own flat or top rate as the closest defensible stand-in. supplemental_verified_at tells you which you are looking at: a date means someone read that state's withholding guidance; an empty cell means the figure is derived.

Two states are modelled imperfectly and we would rather say so. Wisconsin publishes four supplemental percentages that depend on estimated annual wages (3.54% / 4.65% / 5.30% / 7.65%); one column cannot hold that, so the top tier is used and it overstates withholding for most earners. Vermont sets no flat rate at all — its guidance says to estimate withholding at 30% of the federal withholding, so 6.6% here is 30% of the 22% federal supplemental rate.

Brackets are single-filer thresholds. Joint thresholds are not a uniform multiple of single ones across states, so doubling them will be wrong in most states.

Withholding is not liability. These are the rates an employer takes out of a cheque. What someone owes is settled on their return.

The local table

Coverage: local layer

State	Rows	What is taxed
PA	2,627	Earned income tax, every municipality and school district pair
OH	466	Municipal income tax (RITA, CCA, and self-collecting cities)
IA	319	School district surtax, as a share of state income tax
IN	92	County income tax, all 92 counties
KY	28	Occupational license fees
MD	24	County and Baltimore City income tax, all 24 jurisdictions
MI	24	City income tax
AL	9	Occupational license fees
WV	7	City service fees (flat dollar)
CO	5	Occupational privilege tax (flat dollar)
MO	2	Kansas City and St. Louis earnings tax
NY	2	New York City and Yonkers
OR	2	Portland-area transit and supportive housing taxes
DE	1	Wilmington earned income tax
NJ	1	Newark employer payroll tax

Rate types: 3,251 flat percentages, 320 surcharges on state tax (Iowa), 25 progressive schedules, 12 flat-dollar fees, 1 employer-side payroll tax.

Columns: local layer

Column	Meaning
state	Two-letter state code
jurisdiction	City, municipality, county, or district that levies the tax
county	County, where the jurisdiction sits inside one (Pennsylvania, Ohio)
school_district	School district, for Pennsylvania rows where the EIT is a municipality plus district pair
type	flat, progressive, surcharge_on_state_tax, flat_dollar, or employer_payroll
resident_rate	Rate for residents as a decimal (0.025 = 2.5%). Top marginal rate for progressive schedules
nonresident_rate	Rate for people who work in the jurisdiction but live elsewhere. Empty when not levied
base	What the rate applies to: Medicare wages, W-2 Box 1 wages, gross wages, state taxable income, or a share of state tax
resident_credit_rate	For Ohio-style credits: the share of tax paid to a work city that the home city credits
resident_credit_limit	Cap on that credit, as a rate
affects_take_home	false for taxes paid by the employer, not withheld from the employee
source	Name of the document the rate was checked against
source_url	Link to that document
verified_at	Date the row was last checked (ISO 8601)
calculator_url	Worklets paycheck calculator for the jurisdiction, where one exists (279 rows)

Sources and method

State rows cite the department's own withholding guidance — Publication 14 for Utah, Circular EN for Nebraska, NYS-50-T-NYS for New York, NC-30 for North Carolina — or the bill that changed the rate where the guidance lags it. Where secondary sources disagreed with the state, the state won: three of them put Georgia's 2026 rate at 5.19%, 5.29% and 5.09% before the DOR's revised guide settled it at 4.99%.

Local rows cite the primary document: Indiana DOR Departmental Notice #1, the Maryland Comptroller's 2026 withholding memo, Pennsylvania DCED's official EIT register of June 15, 2026, the RITA and CCA 2026 rate tables for Ohio, and each remaining city's own revenue page or ordinance. Where a register and a city disagree, the city's own notice wins; Philadelphia's July 1, 2026 rate cut is the example. Rows are re-verified when a jurisdiction publishes a change, and the verified_at column records when.

License and citation

CC BY 4.0. Use it however you like, with attribution to Worklets and a link to https://worklets.ai.

@misc{worklets_us_income_tax_2026,
  title        = {US Income Tax Rates, State and Local, 2026},
  author       = {{Worklets}},
  year         = {2026},
  url          = {https://worklets.ai},
  note         = {CC BY 4.0. CSVs at https://worklets.ai/state-income-tax.csv and https://worklets.ai/local-income-tax.csv}
}

Updates

The site is the source of truth. Every production deploy of worklets.ai that changes a rate pushes the new files here and records the old and new values in CHANGELOG.md, under a heading naming the layer that moved. Each push is one commit on this repo, so pin a commit hash if you need a fixed version.

Corrections

Found a rate that has changed? Open an issue with the jurisdiction and a link to the document showing the new rate, or email hello@worklets.ai.