Equity Compensation Tax Data Tables
EquityDue maintains five reference tables for 2026 — state supplemental withholding rates for all 50 states and D.C., the federal 22%/37% supplemental rules, IRS safe-harbor thresholds, the no-income-tax states, and Section 423 ESPP plan terms — each compiled from primary sources and dated.
These tables are the data layer behind every calculator on this site. Each one is compiled directly from IRS publications and state revenue department documents, states the date it was last verified, and links its sources next to the table itself. Nothing is copied from other calculator or aggregator sites — see the methodology page for how the figures are gathered and refreshed.
The tables
- State supplemental withholding rates (2026)Flat bonus/RSU withholding rates for all 50 states and D.C., including California's two-rate system and every state that changed its rate for 2026.
- Federal supplemental withholding rates & the $1 million threshold (2026)The optional 22% flat rate, the mandatory 37% rate above $1 million, and the payroll taxes stacked on top.
- IRS safe harbor & underpayment penalty thresholds (2026)The 90% / 100% / 110% tests, 2026 estimated-payment due dates, and this year's quarterly penalty interest rates.
- States with no income tax on wages (2026)Quick reference for the nine states that withhold nothing from wages — and the Washington capital-gains wrinkle equity holders should know.
- ESPP plan terms cheat table (Section 423)Statutory limits — 15% maximum discount, the $25,000 annual cap, holding-period tests — plus a worked qualifying vs. disqualifying example.
How to read them
Withholding rates and tax rates are different things. The tables here describe what payroll systems take out of a payment when it happens; your actual liability is settled on your return. A state can withhold 5% from a bonus and still owe you a refund, or withhold 22% federally from an RSU vest and leave you thousands short. The commentary on each page explains which situation you are likely in.
Every figure carries a verified-as-of date. Federal figures come from IRS publications and the annual inflation-adjustment revenue procedure; state figures come from each state's withholding guide or employer circular. When a state changes a rate mid-year — as Georgia and South Carolina both did retroactively in 2026 — the affected rows are updated off-cycle and the date refreshed.
These tables are general reference information, not tax advice. Rates shown are withholding defaults, not your personal tax rate. Confirm current figures with the linked primary sources or a qualified tax professional before acting on them.