Payroll · compared across 51 jurisdictions
States with city, county or district payroll taxes
14 of 51: Alabama, Colorado, Delaware, Indiana, Kentucky, Maryland, Michigan, Missouri, New Jersey, New York, Ohio, Oregon, Pennsylvania and Washington. Every other state: state-level only. Each row below links to the state’s payroll guide, where the figure is sourced to the agency.
- Local payroll tax
- 14
- Not
- 37
- Checked
- October 13, 2026
City, county or district taxes on wages · 14
| State | State tax on wages | Minimum wage |
|---|---|---|
| ALAlabama | 2%–5% | $7.25/hr (federal) |
| COColorado | 4.4% flat | $15.16/hr (Denver $19.29) |
| DEDelaware | Up to 6.6% | $15.00/hr |
| INIndiana | 2.95% + county tax | $7.25/hr |
| KYKentucky | 3.5% flat (2026) | $7.25/hr |
| MDMaryland | Up to 6.5% + county 2.25%–3.30% | $15.00/hr (Montgomery up to $18.00) |
| MIMichigan | 4.25% flat | $13.73/hr |
| MOMissouri | 0%–4.7% | $15.00/hr |
| NJNew Jersey | 1.4%–10.75% | $15.92/hr |
| NYNew York | 3.9%–10.9%; NYC residents add 3.078%–3.876% | $17.00 NYC area / $16.00 rest of state |
| OHOhio | 2.75% flat over $26,050 | $11.00/hr |
| OROregon | 4.75%–9.9% | $15.55/hr ($16.80 Portland metro) |
| PAPennsylvania | 3.07% flat | $7.25/hr |
| WAWashington | None on wages (9.9% over $1M from 2028) | $17.13/hr |
State-level only · 37
- AKAlaska
- AZArizona
- ARArkansas
- CACalifornia
- CTConnecticut
- DCDistrict of Columbia
- FLFlorida
- GAGeorgia
- HIHawaii
- IDIdaho
- ILIllinois
- IAIowa
- KSKansas
- LALouisiana
- MEMaine
- MAMassachusetts
- MNMinnesota
- MSMississippi
- MTMontana
- NENebraska
- NVNevada
- NHNew Hampshire
- NMNew Mexico
- NCNorth Carolina
- NDNorth Dakota
- OKOklahoma
- RIRhode Island
- SCSouth Carolina
- SDSouth Dakota
- TNTennessee
- TXTexas
- UTUtah
- VTVermont
- VAVirginia
- WVWest Virginia
- WIWisconsin
- WYWyoming
Compare the states another way.
- Federal baselineFederal payrollFederal payroll is the same in every state: FICA at 6.2% and 1.45% with a 2026 Social Security wage base of $184,500, FUTA at 6.0% on $7,000 less the state credit, deposits through EFTPS, Form 941 each quarter and W-2s by January 31.
- PayrollStates with no state income tax on wages9 of 51 — no state income tax on wages.
- PayrollStates with a paid leave or disability payroll program16 of 51 — state paid leave or disability program.
- ReceivablesWhich states tax SaaS26 of 51 — SaaS taxable, at least in part.
- AccountingStates with no corporate income tax6 of 51 — gross receipts tax or none.
- ComplianceStates with a franchise or capital-stock tax17 of 51 — franchise or capital-stock tax.
Or see every headline figure for every state in one table on the state guides index.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.