US Taxes: States and Territories

Tax and Garnishment Tables – Notice 2025-20

Version
Notice 2025-20
Release Date
12/13/2025
ft:lastEdition
2025-12-18

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

Hawaii announced changes to the State Income Tax Withholding for 2026, effective 01/01/2026. The Per Exemption amount remains unchanged at $1144 per exemption. The Extra Lump Sum Withholding Allowance increased from $1650 in 2025 to $4350 for 2026. The withholding tables remain unchanged. GPTCI-82916

https://files.hawaii.gov/tax/news/pubs/25BkltA.pdf

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

Nebraska announced changes to the State Income Tax Withholding, effective 01/01/2026. The Per Exemption amount increased to $2,440 in 2026. The Withholding Table’s wage brackets, tax rates, and add-on amount changed. The Supplemental Rate decreased from 5.00% in 2025 to 3.50% in 2026. The Pension Rollover Rate decreased from 5.00% in 2025 to 3.50% in 2026 as did the Non-Periodic Pension Rate. GPTCI-82769

https://revenue.nebraska.gov/sites/default/files/doc/business/Cir_En_2025/2026cir_en_whole.pdf

Minnesota Paid Family and Medical Leave Tax Codes assigned [Effective January 1, 2026]

Minnesota - The following tax codes have been assigned for the new Paid Family and Medical Leave effective January 1, 2026. GPTCI-82460

Jurisdiction Code Tax Name
New Tax Code
USA-00270000-100 Minnesota - Medical Leave - Employer
2415
USA-00270000-104 Minnesota - Medical Leave - Employee
2416
USA-00270000-106 Minnesota - Paid Family Leave - Employer
2417
USA-00270000-102 Minnesota - Paid Family Leave - Employee
2418

Missouri - 2026 Tax Withholding changes [Effective January 1, 2026]

Missouri announced state income tax withholding changes for 2026, effective 01/01/2026. The Standard Deductions have changed to the following:

Filing Status 2025 Standard Deduction Amount
2026 Standard Deduction Amount
Single / Married Filing Separate / Married Spouse Works $15,000
$16,100
Married (Spouse Does Not Work) $30,000
$32,200
Head of Household $22,500
$24,150

The Annual payroll bracket thresholds have been updated. The tax rates remain the same 2.00% to 4.70% in 2026. The Supplemental Rate remains the same at 4.70%. GPTCI-82402

https://dor.mo.gov/forms/Withholding%20Formula_2026.pdf

https://dor.mo.gov/forms/4282_2026.pdf

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

New Mexico announced changes to the State Income Tax Withholding for 2026, effective 01/01/2026. The withholding wage brackets have changed but the rates and add-on tax amounts have remained the same. There are no Deductions or Exemptions for New Mexico. The Supplemental Rate remains at 5.90%. The pension withholdings remain dictates by the pension withholding certificate as a flat amount indicated on the form. GPTCI-82315

https://www.tax.newmexico.gov/all-nm-taxes/current-historic-tax-rates-overview/withholding-tax-rates/

Wyoming - Workers Compensation Tax Corporate Officer Quarterly Wage Change [Effective January 1, 2026]

Wyoming announced an increase in the 2026 Wyoming Worker’s Compensation Tax Statewide Average Wage for Corporate Officers with a Quarterly Wage Average of $15,398.52, effective 01/01/2026. GPTCI-82193

https://dws.wyo.gov/dws-division/workers-compensation/employers/forms-and-resources/

Oregon - Workers Compensation Tax Rate Change [Effective January 1, 2026]

Oregon announced that the Employer and Employee Workers Compensation Rates each have decreased from 1 cent per hour in 2025 to 0.9 cents per hour in 2026. GPTCI-82192

https://www.oregon.gov/dcbs/reports/cost/pages/index.aspx