State planning
SUTA rates by state 2026: new-employer rates and wage bases
There is no single national SUTA rate. Compare each state's 2026 new-employer rate or published range, annual taxable wage base and experienced-employer range below. If you already have an assigned rate, use your state tax notice instead of the new-employer column.
Compare the annual tax, not just the percentage. A lower rate can still produce a larger bill when the state's wage base is higher.
2026 state table · How to read the table · Annual tax example · SUTA questions
| State | New-employer rate | UI wage base | Experienced range |
|---|---|---|---|
| Alabama | 2.70% | $8,000 | 0.20%–6.80% |
| Alaska | 1.00% | $54,200 | 1.00%–5.40% |
| Arizona | 2.00% | $8,000 | 0.03%–8.36% |
| Arkansas | 2.00% | $7,000 | 0.20%–10.10% |
| California | 3.40% | $7,000 | 1.50%–6.20% |
| Colorado | 3.05% | $30,600 | 0.72%–10.85% |
| Connecticut | 1.90% | $27,000 | 1.10%–9.90% |
| Delaware | 1.20% | $14,500 | 0.50%–5.60% |
| District of Columbia | 2.70%–7.40% | $9,000 | 1.90%–7.40% |
| Florida | 2.70% | $7,000 | 0.10%–5.40% |
| Georgia | 2.70% | $9,500 | 0.10%–8.16% |
| Hawaii | 2.41%–2.50% | $64,500 | 0.00%–5.60% |
| Idaho | 1.00% | $58,300 | 0.208%–5.40% |
| Illinois | 3.35% | $14,250 | 0.75%–7.05% |
| Indiana | 2.50% | $9,500 | 0.50%–7.40% |
| Iowa | 1.00% | $20,400 | 0.00%–5.40% |
| Kansas | 1.75% | $15,100 | 0.00%–6.95% |
| Kentucky | 2.70% | $12,000 | 0.30%–9.00% |
| Louisiana | Assigned notice required | $7,000 | Assigned notice required |
| Maine | 2.54% | $12,000 | 0.31%–6.60% |
| Maryland | 2.60% | $8,500 | 0.30%–7.50% |
| Massachusetts | 2.42% | $15,000 | 1.118%–17.086% |
| Michigan | 2.70% | $9,000 | 0.06%–12.20% |
| Minnesota | 1.596%–10.602% | $44,000 | 0.456%–10.602% |
| Mississippi | 1.16%–1.20% | $14,000 | 0.36%–5.60% |
| Missouri | 2.376% | $9,000 | 0.00%–6.78% |
| Montana | 1.18%–2.18% | $47,300 | 0.13%–6.30% |
| Nebraska | 1.25% | $9,000 | 0.00%–5.40% |
| Nevada | 3.00% | $43,700 | 0.30%–5.40% |
| New Hampshire | 1.70%–2.70% | $14,000 | 0.00%–7.50% |
| New Jersey | 2.80% | $44,800 | 0.60%–6.40% |
| New Mexico | 1.00%–1.28% | $34,800 | 0.33%–5.40% |
| New York | 4.10% | $17,600 | 1.70%–9.50% |
| North Carolina | 1.00% | $34,200 | 0.06%–5.76% |
| North Dakota | 1.00% | $46,600 | 0.07%–9.67% |
| Ohio | 2.85% | $9,000 | 0.55%–10.25% |
| Oklahoma | 1.50% | $25,000 | 0.20%–5.80% |
| Oregon | 2.40% | $56,700 | 0.90%–5.40% |
| Pennsylvania | 3.822% | $10,000 | 1.419%–10.3734% |
| Rhode Island | 1.21% | $30,800 | 0.90%–9.40% |
| South Carolina | 1.06% | $14,000 | 0.06%–5.46% |
| South Dakota | 1.75% | $15,000 | 0.08%–8.60% |
| Tennessee | 2.70% | $7,000 | 0.01%–10.00% |
| Texas | 2.70% | $9,000 | 0.32%–6.32% |
| Utah | 0.20%–7.20% | $50,700 | 0.20%–7.20% |
| Vermont | 1.00% | $15,400 | 0.40%–5.40% |
| Virginia | 2.50% | $8,000 | 0.10%–6.20% |
| Washington | 0.27%–6.03% | $78,200 | 0.27%–6.03% |
| West Virginia | 2.70% | $9,500 | 1.50%–7.50% |
| Wisconsin | 2.50%–3.25% | $14,000 | 0.00%–12.00% |
| Wyoming | 0.10%–8.50% | $33,800 | 0.10%–8.50% |
Click a column header to sort. Rates and wage bases verified against official sources July 30, 2026.
How to read the 2026 SUTA rates by state table
- New-employer rate: the sourced starting rate or range used in our planning model. Industry rules, transferred experience and additional assessments can affect what applies to your business. A range is not a single rate to quote.
- UI wage base: the annual amount of each employee's wages subject to this state unemployment tax line. It is not a monthly cap or a cap on the employee's total salary.
- Experienced range: the published range for experienced employers. Use the rate on your own state notice; neither the minimum nor the midpoint is your assigned rate.
Open the state name for its official source and specific caveats. Where this table says "Assigned notice required," we do not have a defensible general rate to substitute for your notice.
Calculate annual SUTA from the rate and wage base
Annual SUTA = taxable wages up to the state's annual wage base × applicable employer rate. Calculate this per employee, then add the employee amounts.
For example, Texas publishes a 2.70% new-employer rate and a $9,000 wage base for 2026. An employee with $60,000 in annual taxable wages produces $9,000 × 2.70% = $243 in annual Texas SUTA. At $5,000 in taxable wages, the same rate produces $135. The cap limits the wages taxed, not the rate.
Source: Texas Workforce Commission tax rates. These examples cover the SUTA line only; FUTA, FICA, benefits, workers compensation and other applicable costs are separate.
SUTA rates by state: frequently asked questions
Is the 2026 SUTA rate the same for every employer in a state?
No. The table separates new-employer rates from experienced-employer ranges. Your assigned state notice takes precedence, and industry rules or assessments can affect the applicable total.
Is the SUTA wage base annual or per paycheck?
It is an annual taxable wage limit per employee for this state unemployment tax line. Wages above the limit are not included in this SUTA calculation, but can still affect other employer costs.
Can I use the middle of a published SUTA range?
A midpoint is not an assigned rate. Keep the range for planning until you can confirm the rate that applies to your employer with the state agency or your tax notice.
Does the SUTA table show total employer payroll cost?
No. It covers state unemployment rates and wage bases. For a broader estimate, use the employer cost calculator or read the employer burden rate guide.
How these state guides stay useful
Every page is generated from the same sourced 2026 state model used by the calculator. Each guide publishes the wage base, the new-employer model or range, calculation boundaries, official links, and the state-specific caveats currently on file.
These are planning pages, not substitute tax notices. Employer-specific unemployment rates, workers compensation class codes, benefits, and local obligations must still be verified before payroll or hiring decisions.