US Taxes: States and Territories

Tax and Garnishment Tables – Notice 2025-02

Version
Notice 2025-02
Release Date
01/16/2025
ft:lastEdition
2025-01-14

Rhode Island - Employer State Unemployment Alternate Higher Wage Base Limit Change [Effective January 1, 2025]

Rhode Island announced that the Employer State Unemployment Alternate Higher Wage Base has increased from $29,700 in 2024 to $31,300 in 2025. GPTCI-58118

https://dlt.ri.gov/press-releases/2025-tax-rates-unemployment-insurance-and-temporary-disability-insurance

Arkansas - State Income Tax Withholding changes [Effective January 1, 2025]

Arkansas Income Tax Withholding – The standard deduction is increasing from $2,340 in 2024 to $2,410 in 2025. All wage tiers have increased in the tax bracket and there is a decrease in the tax rate percentages that range from 0.00% - 3.90%. There is no change to the Supplemental wage withholding and Pension and annuities withholding. GPTCI-57648

https://www.dfa.arkansas.gov/wp-content/uploads/whformula_2024_1.pdf

Mississippi State Income Tax Withholding Change [Effective January 1, 2025]

Mississippi announced changes to the Employee State Income Tax withholding, effective 01/01/2025. The Standard Deduction remains the same. The withholding rate has decreased from 4.70% in 2024 to 4.40% in 2025. There is no change to the supplemental withholding. GPTCI-57633
https://www.dor.ms.gov/sites/default/files/Forms/Business/Withholding/2024/Computer Payroll Flowchart - updated 9-26-24.pdf

Montana - Employer State Unemployment Wage Base and Tax Rate Changes [Effective January 1, 2025]

Montana has increased the state unemployment taxable wage base from $43,000 to $45,100 for 2025. The default tax rate decreases from 2.20% to 2.0%. ( GPTCI-57632)

https://uid.dli.mt.gov/_docs/contributions-bureau/Rate-Explanation.pdf      

Delaware - Employer State Unemployment Wage Base Change [Effective January 1, 2025]

Delaware has increased the state unemployment taxable wage base from $10,500 to $12,500 for 2025. ( GPTCI-57632)

https://legis.delaware.gov/BillDetail/141505

Kentucky - Employer State Unemployment Wage Base Change [Effective January 1, 2025]

Kentucky has increased the state unemployment taxable wage base from $11,400 to $11,700 for 2025. ( GPTCI-57632)

https://kewes.ky.gov/

US Virgin Islands - Employer State Unemployment Wage Base Change [Effective January 1, 2025]

US Virgin Islands has increased the state unemployment taxable wage base from $31,000 to $31,100 for 2025. ( GPTCI-57632)

https://www.vidol.gov/news/commissioner-gary-molloy-announces-2025-maximum-weekly-benefit-amount-mwba-and-taxable-wage-base-twb/

Oregon - Employer State Unemployment Wage Base Change [Effective January 1, 2025]

Oregon announced that the Employer State Unemployment wage base increased from $52,800.00 in 2024 to $54,00.00 in 2025. This was released with Tax & Garn Notice 2025-01. GPTCI-57415

North Dakota State Income Tax Withholding Change [Effective January 1, 2025]

North Dakota announced the changes to the 2025 State Income Tax Withholding Tax, effective 01/01/2025. The withholding allowance has increased from $4300 in 2024 to $5050 in 2025 for those with with W-4 forms before 2020. The withholding tables have also changed. The Supplemental Flat Rate remains unchanged at 1.50%. GPTCI-57630

https://www.tax.nd.gov/sites/www/files/documents/misc-discuss-folder/Final_2025%20Income%20Tax%20Withholding%20Rates%20%20Instructions.pdf

Illinois - State Income Tax Withholding Changes [Effective January 1, 2025]

Illinois announced changes to the employee state income tax withholding, effective 01/01/2025. The Tax Rate and Dependent Allowance remains unchanged. The Personal Exemption has increased from $2775 in 2024 to $2850 in 2025. GPTCI-57621

https://tax.illinois.gov/content/tax/forms/withholding/documents/currentyear/2025_il_700_t.pdf

Rhode Island - Temporary Disability Insurance Change [Effective January 1, 2025]

Rhode Island announced that the Temporary Disability Insurance rate has increased from 1.20% in 2024 to 1.30% in 2025. The associated wage base has increased form $87,000 in 2024 to $89,200 in 2025. GPTCI-57587

https://dlt.ri.gov/press-releases/2025-tax-rates-unemployment-insurance-and-temporary-disability-insurance

Louisiana - State Income Tax Withholding Changes [Effective January 1, 2025]

Louisiana announced that they making significant changes in the withholding tables, effective 01/01/2025. Personal and Dependent Exemptions are no longer used. The Filing Status claimed in the State Tax Definition for Louisiana is the only factor used. Louisiana now has three different tables - No Filing Status or No Standard Deduction claimed, Single / Married Filing Separately, or Married Filing Jointly / Qualified Widow(er) / Head of Household. Louisiana’s tables are different in that the wage brackets are fixed and if the wages fall within the bracket ($400 increments), there is a set amount to be withheld based on the Filing Status. The Standard Deduction has already been figured into the calculation amount. GPTCI-57540

https://revenue.louisiana.gov/LawsPolicies/RIB 25-008 ER Notice New Withholding Tables.pdf