State unemployment tax
What is SUTA? State unemployment tax rates explained
SUTA is the state unemployment tax. It is paid by the employer to the state workforce agency and funds unemployment benefits for eligible workers, and each state sets its own rates (U.S. Department of Labor). It is generally employer-paid, state-administered, and experience-rated, so two employers in the same state can have different rates because their industry, claim history, account age, and state notices differ.
Why the calculator uses ranges
A precise SUTA calculation requires the employer's assigned state UI rate and the state's taxable wage base for the current year. New employers often receive a default or industry-based rate, while established employers receive annual rate notices.
What to enter when you know your rate
Select "Use custom employer rate" and enter the rate from your state agency notice. This turns the SUTA portion from a planning range into a specific estimate, while other components may still vary.
What is excluded
The tool does not calculate employee income tax withholding, local payroll taxes, state disability programs, paid family leave, or special industry assessments unless listed in the state note.
2026 new-employer rates in the states employers check most
Every state sets its own new-employer model and taxable wage base for 2026. Sourced planning figures, each linked to its full state guide:
- Texas SUTA rate 2026 — 2.70% on the first $9,000
- Washington SUTA rate 2026 — employer-specific rate on a $78,200 wage base
- Maryland SUTA rate 2026 — 2.60% on the first $8,500
- California SUTA rate 2026 — 3.40% on the first $7,000
- South Dakota SUTA rate 2026 — 1.75% on the first $15,000
- North Dakota SUTA rate 2026 — 1.00% on the first $46,600
- Montana SUTA rate 2026 — 1.18%–2.18% new-employer range on $47,300
- Arkansas SUTA rate 2026 — 2.00% on the first $7,000
- Alaska SUTA rate 2026 — 1.00% on the first $54,200
- Idaho SUTA rate 2026 — 1.00% on the first $58,300
See the sortable 2026 SUTA rate and wage base table for all 50 states and DC.