State tax withholding is the state income tax your employer takes out of each paycheck and sends to your state on your behalf. Most states that tax wages have their own withholding formulas, based on your pay, your pay frequency and the information you give your employer. Nine states don't tax wages at all, so there's nothing to withhold.
The money withheld is a prepayment, not your final bill. When you file your state return, you compare what was withheld with what you actually owe and get a refund or pay the difference. Here's how the withholding side works and why it varies so much from state to state.
The basic calculation
Every state formula is different, but most follow the same general steps each payday:
- Start with gross pay for the period.
- Subtract pre-tax deductions the state allows, such as health insurance premiums and, in most states, traditional 401(k) contributions.
- Annualize the result by multiplying by the number of pay periods (52 weekly, 26 biweekly, 24 semimonthly or 12 monthly).
- Subtract the state's standard deduction and exemptions, if it has them, based on your withholding certificate.
- Apply the state's rate or brackets to get an annual tax figure, then subtract any credits.
- Divide by the number of pay periods to get the amount withheld from each paycheck.
Our paycheck calculator follows this general approach using each state's 2026 rates, deductions and exemptions. Our calculation methodology page explains the details.
Three kinds of states
No wage tax
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming don't tax wages, so there's no state income tax withholding. Some of these states still have small payroll deductions; Washington, for example, charges employees 0.58% for its WA Cares long-term care fund. See our list of states with no income tax.
Flat-rate states
Many states use one rate for all taxable income. The amount withheld still depends on what each state lets you subtract first. Pennsylvania applies its 3.07% rate with no standard deduction or exemption. Colorado's 4.4% rate starts from federal taxable income, so the federal standard deduction effectively carries over. Georgia applies 5.19% after a $12,000 standard deduction for single filers.
Graduated-rate states
Other states use brackets, like the federal system. California, for example, has ten brackets from 1% to 13.3%, and New York runs from 3.9% to 10.9%. In these states, withholding rises faster than pay as your income moves into higher brackets.
State tax withholding on the same salary in five states
Here's what a single filer earning $64,000, paid biweekly, would have withheld for state income tax in five different states. Federal income tax ($211.54), Social Security ($152.62) and Medicare ($35.69) are the same in all five. All figures are 2026 estimates from our calculator.
| State | System | State tax per paycheck | State tax per year |
|---|---|---|---|
| Tennessee | No wage tax | $0.00 | $0 |
| California | Graduated, 1% to 13.3% | $73.38 | $1,908 |
| Pennsylvania | Flat 3.07%, no deductions | $75.57 | $1,965 |
| Colorado | Flat 4.4% of federal taxable income | $81.06 | $2,108 |
| Georgia | Flat 5.19% after $12,000 deduction | $103.80 | $2,699 |
The results aren't always what the top rate suggests. California's top rate is the highest in the country, yet at $64,000 its withholding is lower than Colorado's or Georgia's, because the first parts of income are taxed at 1% to 6%. A higher top rate mostly matters at higher incomes. Pennsylvania also adds a small employee unemployment contribution of 0.07%, which is $1.72 per paycheck here.
Worked example: how a 401(k) changes state withholding
Now say the same $64,000 earner contributes 6% of pay, or $147.69 per paycheck, to a traditional 401(k). Federal income tax withholding drops from $211.54 to $193.82 in every state. State withholding changes differently:
| State | No 401(k) | With 6% 401(k) | Change per paycheck |
|---|---|---|---|
| Colorado | $81.06 | $74.56 | $6.50 less |
| Georgia | $103.80 | $96.13 | $7.67 less |
| Pennsylvania | $75.57 | $75.57 | No change |
In Colorado and Georgia, the 401(k) contribution lowers state taxable wages, so state withholding falls. Pennsylvania is the exception: unlike most states, it taxes 401(k) contributions, so its withholding stays the same. You can see these effects for yourself in the Pennsylvania paycheck calculator, Colorado paycheck calculator and Georgia paycheck calculator. Our guide to how a 401(k) affects take-home pay covers the federal side.
State withholding forms
Your federal Form W-4 controls federal withholding only. For state withholding, states take one of a few approaches:
- Their own form. Many states have a separate withholding certificate where you claim allowances, exemptions or extra withholding.
- The federal W-4. Some states base withholding on the information from your federal form.
- No form needed. States without a wage tax don't need one.
Ask your employer which form your state uses, and update it after life changes like marriage, a new child or a move. If you expect to owe your state at filing time, most state forms let you request an extra flat amount per paycheck. A W-4 doesn't expire, and state forms generally stay in effect until you change them too.
Things that change state withholding
Local income taxes
In some states, cities, counties or school districts add their own income tax, usually withheld alongside state tax. Examples include Pennsylvania's local earned income tax, Ohio's city taxes, Maryland's county tax and New York City's income tax. Our calculator has a local tax box for these; see our guide to local income taxes.
Bonuses and other supplemental pay
The federal flat rate on supplemental wages is 22%. States set their own rules for bonuses; some use a flat supplemental rate, while others treat bonuses like regular wages. Check your state revenue department for its method.
Working in a different state than you live in
If you live in one state and work in another, your employer may withhold for the work state, the home state or both, depending on the states and any reciprocity agreement between them. See living in one state and working in another.
Estimates in our calculator
For a few states, our figures are estimates because some rules aren't modeled, such as Oregon's subtraction for federal tax. Connecticut and Utah figures are estimates too, because parts of their income-based phase-outs aren't modeled. Your employer's payroll system uses the official state tables, so small differences are normal.
Frequently Asked Questions
Is state withholding the same as the state tax I owe?
No. Withholding is an estimate paid during the year. Your actual state tax is figured on your state return, which may result in a refund or a balance due.
Why is my state withholding zero?
You may live and work in one of the nine states that don't tax wages. If you don't, check that your employer has the right address and state withholding form on file.
Does my federal W-4 change my state withholding?
It depends on the state. Some states use the federal W-4, but many have their own form, so changing your federal W-4 may not affect state withholding.
Can I have extra state tax withheld?
Most states that tax wages let you request an additional amount per paycheck on their withholding form. Ask your employer or check your state revenue department.
Sources
- Tax Foundation: State Individual Income Tax Rates and Brackets, 2026
- IRS: About Form W-4, Employee's Withholding Certificate
- IRS Publication 15-T, Federal Income Tax Withholding Methods
- IRS Publication 505, Tax Withholding and Estimated Tax
Run the numbers for your state
Written and checked against IRS, Social Security Administration and state tax agency publications for the 2026 tax year. General information, not tax, legal or financial advice. Read our editorial policy, calculation methodology and sources.