US Taxes: States and Territories

Tax and Garnishment Tables – Notice 2025-19

Version
Notice 2025-19
Release Date
12/06/2025
ft:lastEdition
2025-12-05

California - State Income Tax Withholding Changes [Effective January 1, 2026]

California announced changes the the State Income Tax Withholding, effective 01/01/2026. The Low Income Exemptions, Standard Deduction Table, Tax Credit Exemption Table, and Withholding Amounts have changed for 2026. GPTCI-81730

https://edd.ca.gov/en/payroll_taxes/rates_and_withholding/

Oklahoma - State Income Tax Withholding Change [Effective January 1, 2026]

Oklahoma announced that the State Income Tax Withholding changes have changed for 2026, effective 01/01/2026. The Per Exemption amount remains unchanged at $1,000. The Withholding Table brackets and rates have changed. The Supplemental Rate has decreased from 4.75% in 2025 to 4.50% in 2026. The Pension Rollover Distribution and the Non-Periodic Payment rates have also decreased from 4.75% in 2025 to 4.50% in 2026. GPTCI-81507

https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/publications/businesses/withholding-tables/WHTables-2026.pdf

Colorado - Employer Unemployment Tax Wage Base Change [Effective January 1, 2026]

Colorado announced that the Unemployment Insurance Wage Base has increased from $27,200 in 2025 to $30,600 in 2026. GPTCI-81242

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

North Carolina - Employer Unemployment Tax Wage Base Change [Effective January 1, 2026]

North Carolina announced that the Unemployment Insurance Wage Base has increased from $32,600 in 2025 to $34,200 in 2026. GPTCI-81242

https://www.des.nc.gov/employers/tax-rate-information

Ohio - Employer Unemployment New Employer Tax Rate Change [Effective January 1, 2026]

Ohio announced that the Unemployment Insurance New Employer Tax rate has increased from 2.7% in 2025 to 2.85% in 2026. The wage base remains the same at $9,000. GPTCI-81242

https://jfs.ohio.gov/job-services-and-unemployment/unemployment/for-employers/file-unemployment-taxes/tax-resources/contribution-rates

Oregon - Employer Unemployment Tax Wage Base Change [Effective January 1, 2026]

Oregon announced that the Unemployment Insurance Wage Base has increased from $54,300 in 2025 to $56,700 in 2026. GPTCI-81242

https://www.oregon.gov/employ/businesses/pages/current-tax-rate.aspx

California State Employee Voluntary Disability Rate Change [Effective January 1, 2026]

California announced that the default rate for Employee California Voluntary Disability Plan should be 1.20% (up from 1.10% in 2025). GPTCI-81180

https://edd.ca.gov/en/disability/VP_Forms_and_Publications/

New York - Yonkers Resident and Non-Resident Withholding Changes [Effective January 1, 2026]

Yonkers, NY Resident Withholding has changed due to the changes in the New York State Withholding tables. The percentage of New York State withholding for Yonkers Residents remains at 16.75%. Yonkers Non-Resident Withholding is unchanged at 0.50%. The Supplemental Rates are unchanged. GPTCI-81162

https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_y.pdf

New York - State Income Tax Withholding Change [Effective January 1, 2026]

New York announced changes to the State Income Tax Withholding calculation, effective 01/01/2026. The Standard Deduction and Per Exemption amounts remained unchanged for 2026. The Withholding tables wage brackets are unchanged but the Rate and Tax Add-On amounts have changed. The Supplemental Rate remains at 11.70%. GPTCI-81160

https://www.tax.ny.gov/pdf/publications/withholding/nys50_t_nys.pdf

Oregon - State Transit Tax Change [Effective January 1, 2026]

Oregon announced taht the State Transit Tax Rate has increased from 0.10% in 2025 to 0.20% in 2026 and 2027 then it will revert back to 0.10% in 2028. GPTCI-81021

https://www.oregon.gov/dor/programs/businesses/pages/statewide-transit-tax.aspx?utm_medium=email&utm_source=govdelivery

South Carolina - State Income Tax Withholding Changes [Effective January 1, 2026]

South Carolina announced state income tax withholding changes for 2026, effective 01/01/2026. The Standard Deduction maximum increased from a maximum of $7,300 in 2025 to $7,500 in 2026. The Per Exemption amount increased from $4,860 in 2025 to $5,000 in 2026. The Wage Brackets changed and the highest rate decreased from 6.20% to 6.00% in 2026. The Supplemental Rate also decreased from 6.20% to 6.00% in 2026. GPTCI-80988

https://dor.sc.gov/news/south-carolina-withholding-tables-updated-2026