US Taxes: States and Territories

Tax and Garnishment Tables – Notice 2025-09

Version
Notice 2025-09
Release Date
05/17/2025

Puerto Rico - State unemployment default tax rate change [Effective January 1, 2025]

Puerto Rico Possession State unemployment default tax rate has been changed from 3.40% to 3.10% effective January 1, 2025. GPTCI-64885

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

Idaho announced changes to the state income tax withholding retroactive back to January 1, 2025. The Per Exemption Amount has increased from $3,600 to $3,868. The withholding table rate has decreased from 5.695% to 5.30%. The tiers have changed to $15,000 for Single / Head of Household and $30,000 for Married. The Supplemental Rate has decreased from 5.70% to 5.30%. GPTCI-64813

https://tax.idaho.gov/taxes/income-tax/withholding/computing/

Utah - State Income Tax Withholding Changes [Effective June 1, 2025]

Utah announced State Income Tax Withholding changes, effective 06/01/2025. The Standard Deduction has increased from $440 to $450 for those claiming Single and from $880 to $900 for those claiming Married. The Annual Withholding reduction has increased from $8826 to $9107 for those claiming Single and from $17,652 to $18,213 for those claiming Married. The Tier 1 Rate has decreased from 4.55% to 4.50% while the Tier 2 Rate remains the same at 1.30%. GPTCI-64251

https://tax.utah.gov/forms/pubs/pub-14.pdf

Colorado - State unemployment default tax rate change [Effective January 1, 2025]

Colorado State unemployment default tax rate has been changed from 3.80% to 3.05% effective January 1, 2025. GPTCI-64118

https://cdle.colorado.gov/employers/unemployment-insurance-premiums/introductory-rates

Iowa – Change in unemployment wages and credit allowed for wages paid in other states [Effective July 1, 2025]

Under SF 603, Division II, Section 18, the Iowa Legislature has revised the definition of taxable wages for unemployment insurance purposes. This change will take effect on July 1, 2025

Only wages paid in Iowa by an employer or their predecessor during a calendar year are subject to unemployment insurance tax liability in the state. This amendment limits taxable wages to those paid in Iowa and eliminates the credit previously allowed for wages paid in other states. GPTCI-63504

 

https://www.legis.iowa.gov/legislation/BillBook?ga=91&ba=SF%20603