州別給与

Alabama AL

累進2–5%

Alaska AK

非課税

Arizona AZ

一律2.5%

Arkansas AR

最大4.4% (3.7%・2026)

California CA

1–9.3%+

Colorado CO

一律4.4%

Connecticut CT

3–6.99%

Delaware DE

最大6.6%

District of Columbia DC

4–10.75%

Florida FL

非課税

Georgia GA

一律5.39% (2025–26)

Hawaii HI

最大11%

Idaho ID

一律5.695%

Illinois IL

一律4.95%

Indiana IN

一律2.95% (2026; 3%・2025)

Iowa IA

一律3.8% (2025+)

Kansas KS

3.1–5.7%

Kentucky KY

一律3.5% (2026; 4%（以前）)

Louisiana LA

一律3% (2025+)

Maine ME

最大7.15%

Maryland MD

最大5.75%＋郡

Massachusetts MA

5% + 4%超$1M

Michigan MI

一律4.25%

Minnesota MN

最大9.85%

Mississippi MS

4.4%超$10k

Missouri MO

最大4.8%

Montana MT

4.7–5.9%

Nebraska NE

最大5.2% (2025)

Nevada NV

非課税

New Hampshire NH

給与非課税

New Jersey NJ

1.4–10.75%

New Mexico NM

最大5.9%

New York NY

4–6.85% (+NYC)

North Carolina NC

一律3.99% (2026)

North Dakota ND

最大2.9% （連邦基準）

Ohio OH

0–2.75% (2026)

Oklahoma OK

最大4.5% (2026)

Oregon OR

4.75–9.9%

Pennsylvania PA

一律3.07%

Rhode Island RI

最大5.99%

South Carolina SC

最大6.2%

South Dakota SD

非課税

Tennessee TN

非課税

Texas TX

非課税

Utah UT

一律4.55%

Vermont VT

最大8.75%

Virginia VA

2–5.75%

Washington WA

非課税

West Virginia WV

最大4.82%

Wisconsin WI

最大7.65%

Wyoming WY

非課税