Timeline

When will this be released?

December 23th, 2025 5-6 PM PST

Is there downtime for this release?

No

Supplemental information has been added to the December 2025 release to reflect newly issued agency guidance.

U.S. - Updated Taxes

Arkansas

Arkansas State Tax updated

Effective January 1, 2026, the Arkansas State Tax has been updated:

• Tax brackets have changed
• Standard deduction has increased from $2,410 to $2,470

The supplemental flat rate remains 3.9% and the withholding allowance remains $29.

Reference: https://www.dfa.arkansas.gov/office/taxes/income-tax-administration/withholding-tax-branch/withholding-tax-forms-instructions/

Hawaii

Hawaii State Unemployment Tax wage base increased

Effective January 1, 2026, the Hawaii State Unemployment Tax wage base increased from $62,000 to $64,500. The new employer rate remains 2.4%.

Reference:

https://labor.hawaii.gov/ui/tax-rate-schedule-and-weekly-benefit-amount/ 

Hawaii Employment And Training Tax wage base increased

Effective January 1, 2026, the Hawaii Employment And Training Tax wage base increased from $62,000 to $64,500.

Reference:

https://labor.hawaii.gov/ui/tax-rate-schedule-and-weekly-benefit-amount/

Idaho

Idaho State Unemployment Tax updated

Effective January 1, 2026, the Idaho State Unemployment Tax wage base increased from $55,300 to $58,300. The new employer rate increased from 0.8% to 0.97%.

References:

• https://www.labor.idaho.gov/Businesses/Unemployment-Tax-Rates/ 
• https://www2.labor.idaho.gov/eservices/employerportal/Links/UITaxRates 

Idaho Workforce Development tax updated

Effective January 1, 2026, the Idaho Workforce Development tax wage base increased from $55,300 to $58,300 and the rate remains 0.03%.

References:

• https://www.labor.idaho.gov/Businesses/Unemployment-Tax-Rates/ 
• https://www2.labor.idaho.gov/eservices/employerportal/Links/UITaxRates 

Indiana

Carroll County IN Tax rate updated

Effective January 1, 2026, the Carroll County IN Tax rate increased from 2.2733% to 2.4733%.

Reference:

https://www.in.gov/dor/files/dn01.pdf 

Grant County Tax rate updated

Effective January 1, 2026, the Grant County Tax rate increased from 2.55% to 2.75%.

Reference:

https://www.in.gov/dor/files/dn01.pdf 

Greene County Tax rate updated

Effective January 1, 2026, the Greene County Tax rate increased from 2.15% to 2.35%.

Reference:

https://www.in.gov/dor/files/dn01.pdf 

Howard County IN Tax rate updated

Effective January 1, 2026, the Howard County IN Tax rate increased from 1.95% to 2.35%.

Reference:

https://www.in.gov/dor/files/dn01.pdf 

Indiana State Tax rate updated

Effective January 1, 2026, the Indiana State Tax rate decreased from 3.00% to 2.95%. The exemption amounts remain unchanged.

Reference:

https://www.in.gov/dor/files/dn01.pdf 

Shelby County Tax rate updated

Effective January 1, 2026, the Shelby County Tax rate increased from 1.6% to 1.7%.

Reference:

https://www.in.gov/dor/files/dn01.pdf 

Union County Tax rate updated

Effective January 1, 2026, the Union County Tax rate increased from 2% to 2.75%.

Reference:

https://www.in.gov/dor/files/dn01.pdf 

Kentucky

Kentucky State Unemployment Tax updated

Effective January 1, 2026, the Kentucky State Unemployment Tax rate wage base increased from $11,700 to $12,000. The new employer rate remains 2.7%.

Reference:

https://kewes.ky.gov/Contact/contacts.aspx?strid=2 

Montana

Montana State Tax updated

Effective January 1, 2026, the Montana State Tax brackets have been updated. The supplemental flat rate remains 5%.

Reference:

https://revenue.mt.gov/taxes/#WageWithholdingTax

New Mexico

State Unemployment Tax wage base increased

Effective January 1, 2026, the New Mexico State Unemployment Tax wage base increased from $33,200 to $34,800. The new employer rate remains 1%.

Reference:

https://www.dws.state.nm.us/UI-Tax-Information 

New York

Re-Employment Service Fund wage base increased

Effective January 1, 2026, the New York Re-Employment Service Fund wage base increased from $12,800 to $17,600. The rate remains 0.075%.

Reference:

https://dol.ny.gov/unemployment-insurance-rate-information

New York State Unemployment Tax wage base increased

Effective January 1, 2026, the New York State Unemployment Tax wage base increased from $12,800 to $17,600. The new employer tax rate remains 4.025% currently.

Reference:

https://dol.ny.gov/nys-45-quarterly-reporting 

North Carolina

North Carolina State Tax updated

Effective January 1, 2026, the North Carolina State Tax was updated:

• The tax rate decreased from 4.35% to 4.09%
• The supplemental rate decreased from 4.35% to 4.09%
• The standard deductions remain unchanged:
  • $12,750 for single, married, surviving spouse
  • $19,125 for head of household

Reference: https://www.ncdor.gov/income-tax-withholding-tables-and-instructions-employers/open 

North Dakota

North Dakota State Unemployment Tax updated

Effective January 1, 2026, the North Dakota State Unemployment Tax new employer rate decreased from 1.03% to 1%. Additionally, the wage base increased from $45,100 to $46,600.

Reference: 

https://www.jobsnd.com/unemployment-business-tax/resources 

Ohio

Chillicothe City Tax updated

Effective January 1, 2026, the Chillicothe City Tax rate decreased from 2% to 1.8%. The credit limit decreased from 1% to 0.9% and the credit remains 50%.

Reference:

https://www.chillicotheoh.gov/departments/income_tax/index.php 

Clayton City Tax updated

Effective January 1, 2026, the Clayton City Tax was updated:

• Rate increased from 1.5% to 2.5%
• Tax credit increased from 50% to 100%
• Credit limit increased from 0.75% to 2.5%

Reference: 

https://www.chillicotheoh.gov/departments/income_tax/index.php 

JEDZ tax names updated

Sycamore Southwest JEDZ Tax

Old Tax Description: Sycamore-Kenwood Southwest JEDZ Tax

New Description: Sycamore Southwest JEDZ Tax

Sycamore Northwest JEDZ Tax

Old Tax Description: Sycamore-Kenwood Northwest JEDZ Tax

New Description: Sycamore Northwest JEDZ Tax

Sycamore East JEDZ Tax

Old Tax Description: Sycamore-Kenwood East JEDZ Tax

New Description: Sycamore East JEDZ Tax

Sycamore Central JEDZ Tax

Old Tax Description: Sycamore-Kenwood Central JEDZ Tax

New Description: Sycamore Central JEDZ Tax

Reference:

Symmetry confirmed these changes directly with the Sycamore Township.

Montpelier City Tax updated

Effective January 1, 2026, the Montpelier City Tax rate increased from 1.6% to 1.8% and the credit limit increased from 1.6% to 1.8%. The credit remains 100%.

Reference: 

https://www.ccaohio.gov/tax-rates 

Sidney City Tax tax updated

Effective January 1, 2026, the Sidney City Tax rate increased from 1.5% to 1.75%. Additionally, the credit limit increased from 1.5% to 1.75% and the credit remains 100%.

Reference: 

https://www.sidneyoh.com/161/Income-Tax 

Pennsylvania

Pennsylvania EITs Updated

Canaan Township, Western Wayne S D

The following Earned Income Taxes (EITs) have been updated effective January 1, 2026, per the latest update to the Pennsylvania Official Register:

• The total resident income tax increased from 0% to 1%
  • The municipal resident EIT rate has increased from 0% to 1%
  • The school district EIT rate remains 0%
• The municipal nonresident EIT rate has increased from 0% to 1%
• The municipal low income exemption (LIE) amount remains $0
• The school district low income exemption (LIE) amount remains $0

Kingston Township, Dallas School District

• The total resident income tax rate increased from 1.55% to 1.84%
  • The municipal resident EIT increased from 1.05% to 1.34%
  • The school district EIT rate remains 0.5%
• The municipal nonresident EIT remains 1%
• The municipal low income exemption (LIE) amount remains $0
• The school district low income exemption (LIE) amount remains $0

Langhorne Manor, Neshaminy S D

• The total resident income tax rate increased from 0% to 0.5%
  • The municipal resident EIT has increased from 0% to 0.5%
  • The school district EIT rate remains 0%
• The municipal nonresident EIT has increased from 0% to 0.5%
• The municipal low income exemption (LIE) amount remains $0
• The school district low income exemption (LIE) amount remains $0

Narberth, Lower Merion S D

• The total resident income tax has increased from 0.75% to 1%
  • The municipal resident EIT has increased from 0.75% to 1%
  • The school district EIT rate remains 0%
• The municipal nonresident EIT has increased from 0.75% to 1%
• The municipal low income exemption (LIE) amount remains $12,000
• The school district low income exemption (LIE) amount remains $0

South Whitehall Township, Parkland School District

• The total resident income tax has increased from 1% to 1.1%
  • The municipal resident EIT has increased from 0.5% to 0.6%
  • The school district EIT rate remains 0.5%
• The municipal nonresident EIT remains 0.5%
• The municipal low income exemption (LIE) amount remains $0
• The school district low income exemption (LIE) amount remains $0

Upper Darby Township, Upper Darby S D

• The total resident income tax increased from 0% to 1%
  • The municipal resident EIT has increased from 0% to 1%
  • The school district EIT rate remains 0%
• The municipal nonresident EIT has increased from 0% to 1%
• The municipal low income exemption (LIE) amount increased from $0 to $12,000
• The school district low income exemption (LIE) amount remains $0

Upper Frederick Township, Boyertown Area School District

• The total resident income tax increased from 1% to 1.04%
  • The municipal resident EIT has increased from 0.5% to 0.54%
  • The school district EIT rate remains 0.5%
• The municipal nonresident EIT remains 1%
• The municipal low income exemption (LIE) amount remains $0
• The school district low income exemption (LIE) amount remains $0

Williams Township, Wilson Area School District

• The total resident income tax increased from 1% to 1.25%
  • The municipal resident EIT increased from 0.5% to 0.75%
  • The school district EIT rate remains 0.5%
• The municipal nonresident EIT remains 1%
• The municipal low income exemption (LIE) amount remains $0
• The school district low income exemption (LIE) amount remains $0

Reference: https://apps.dced.pa.gov/munstats-public/ReportInformation2.aspx?report=EitWithCollector_Dyn_Excel&type=O 

Pennsylvania LSTs Updated

The following Local Services Taxes (LSTs) have been updated effective January 1, 2026:

Briar Creek, Township of, Berwick Area S D

• The total LST amount increased from $35 to $52
  • The municipal LST amount increased from $30 to $47
  • The school district LST amount remains $5
• The municipal low income exemption (LIE) amount remains $12,000
• The school district low income exemption (LIE) amount remains $0

Canaan Township, Western Wayne School District

• The total LST amount decreased from $10 to $0
  • The municipal LST amount decreased from $10 to $0
  • The school district LST amount remains $0
• The municipal low income exemption (LIE) amount remains $0
• The school district low income exemption (LIE) amount remains $0

Chester Township, Chester-Upland School District

• The total LST amount increased from $10 to $52
  • The municipal LST amount increased from $10 to $52
  • The school district LST amount remains $0
• The municipal low income exemption (LIE) amount increased from $0 to $12,000
• The school district low income exemption (LIE) amount remains $0

Cussewago Township, Penncrest School District

• The total LST amount increased from $20 to $52
  • The municipal LST amount increased from $20 to $52
  • The school district LST amount remains $0
• The municipal low income exemption (LIE) amount remains $12,000
• The school district low income exemption (LIE) amount remains $0

Dickinson Township, Carlisle Area School District

• The total LST amount increased from $0 to $52
  • The municipal LST amount increased from $0 to $52
  • The school district LST amount remains $0
• The municipal low income exemption (LIE) amount increased from $0 to $12,000
• The school district low income exemption (LIE) amount remains $0

Elizabeth, Township of, Elizabeth Forward S D

• The total LST amount increased from $10 to $52
  • The municipal LST amount increased from $5 to $47
  • The school district LST amount remains $5
• The municipal low income exemption (LIE) amount increased from $0 to $12,000
• The school district low income exemption (LIE) amount remains $0

Marion Township, Moniteau School District

• The total LST amount increased from $10 to $52
  • The municipal LST amount increased from $0 to $42
  • The school district LST amount remains $10
• The municipal low income exemption (LIE) amount increased from $0 to $12,000
• The school district low income exemption (LIE) amount remains $0

New Hanover Township, Boyertown Area School District

• The total LST amount increased from $10 to $52
  • The municipal LST amount increased from $5 to $47
  • The school district LST amount remains $5
• The municipal low income exemption (LIE) amount increased from $0 to $12,000
• The school district low income exemption (LIE) amount remains $0

Pine Township, Conneaut School District

• The total LST amount increased from $10 to $52
  • The municipal LST amount increased from $10 to $52
  • The school district LST amount remains $0
• The municipal low income exemption (LIE) amount increased from $0 to $12,000
• The school district low income exemption (LIE) amount remains $0

South Newton Township, Big Spring S D

• The total LST amount increased from $35 to $52
  • The municipal LST amount increased from $30 to $47
  • The school district LST amount remains $5
• The municipal low income exemption (LIE) amount remains $12,000
• The school district low income exemption (LIE) amount remains $0

Walker Township, Juniata County S D

• The total LST amount increased from $0 to $52
  • The municipal LST amount increased from $0 to $52
  • The school district LST amount remains $0
• The municipal low income exemption (LIE) amount increased from $0 to $12,000
• The school district low income exemption (LIE) amount remains $0

Warrington Township, Northern York Co S D

• The total LST amount increased from $0 to $52
  • The municipal LST amount increased from $0 to $52
  • The school district LST amount remains $0
• The municipal low income exemption (LIE) amount increased from $0 to $12,000
• The school district low income exemption (LIE) amount remains $0

Resource:

https://apps.dced.pa.gov/munstats-public/ReportInformation2.aspx?report=EitWithCollector_Dyn_Excel&type=O 

Rhode Island

Rhode Island State Tax updated

Effective January 1, 2026, the Rhode Island State Tax brackets have been updated. Additionally, the threshold for which the annual withholding exemption will be phased out increased from $283,250 to $290,800.

The supplemental rate remains 5.99% and the value of an annual withholding exemption remains $1,000.

Reference: 

https://tax.ri.gov/forms/business-tax-forms/withholding-tax-forms 

Utah

Utah State Unemployment Tax updated

Effective January 1, 2026, the Utah State Unemployment Tax wage base increased from $48,900 to $50,700. The new employer rate decreased from 1.4% to 1.2%. 

Reference: 

https://jobs.utah.gov/ui/employer/Public/Questions/TaxRates.aspx 

U.S. – Deactivated Taxes

Idaho

Idaho Administrative Reserve tax disabled

Effective January 1, 2026, the Idaho Administrative Reserve tax was deactivated and the tax rate was updated to 0%.

References:

• https://www.labor.idaho.gov/Businesses/Unemployment-Tax-Rates/
• https://www2.labor.idaho.gov/eServices/EmployerPortal/Links/UITaxRates 

Pennsylvania

Borough of Callimont EIT and LST disabled

Effective January 1, 2026, the Borough of Callimont EIT and LST were deactivated. The Callimont Borough is being merged with Larimer Township and Callimont Borough will cease to exist. 

Reference: https://keystonecollects.com/faq/larimer-township-and-callimont-borough-are-merging-how-does-that-affect-local-earned-income-tax-filing/ 

Borough of South New Castle EIT and LST disabled

Effective January 1, 2026, the Borough of South New Castle EIT and LST were deactivated. The Borough of South New Castle is being merged with the Shenango Township and Borough of South New Castle will cease to exist.

Reference: 

https://www.shenangotownship.org/wp-content/uploads/2025/04/20250408155416921.pdf 

Sandy Township EIT and LST disabled

Effective January 1, 2026, the Sandy Township EIT and LST were deactivated. The Sandy Township is being merged with Dubois City and Sandy Township will cease to exist.

Reference: 

https://keystonecollects.com/faq/dubois-city-and-sandy-township-are-consolidating-how-does-that-affect-local-earned-income-tax-filing/