State unemployment tax (SUTA) rates and wage bases
Every state taxes employers on the first part of each employee's wages, from $7,000 in 6 jurisdictions up to $78,200 in Washington. New employers pay a set rate until they build a history. 2 states have published their 2027 wage base so far; we add the rest as they're announced (usually October to December).
| State | 2026 wage base | New employer | Min | Max | 2027 wage base |
|---|---|---|---|---|---|
| Alabama | $8,000 | 2.7% | 0.2% | 5.4% | — |
| Alaska | $54,200 | 1% | 1% | 5.4% | — |
| Arizona | $8,000 | 2% | 0.03% | 8.36% | — |
| Arkansas | $7,000 | 1.8% | 0.1% | 6% | — |
| California | $7,000 | 3.4% | 1.5% | 6.2% | — |
| Colorado | $30,600 | 1.53% | 0.56% | 7.34% | — |
| Connecticut | $27,000 | 1.9% | 0.1% | 10% | — |
| Delaware | $14,500 | 1% | 0.4% | 5.4% | — |
| District of Columbia | $9,000 | 2.7% | 1.9% | 7.4% | — |
| Florida | $7,000 | 2.7% | 0.1% | 5.4% | — |
| Georgia | $9,500 | 2.64% | 0.04% | 8.1% | — |
| Hawaii | $64,500 | 2.4% | 0% | 5.6% | — |
| Idaho | $58,300 | 1% | 0.208% | 5.4% | — |
| Illinois | $14,250 | 2.8% | 0.2% | 6.5% | — |
| Indiana | $9,500 | 2.5% | 0.5% | 7.4% | — |
| Iowa | $20,400 | 1% | 0% | 5.4% | — |
| Kansas | $15,100 | 1.75% | 0% | 6.95% | — |
| Kentucky | $12,000 | 2.7% | 0.3% | 9% | — |
| Louisiana | $7,000 | Industry avg. | 0.09% | 6% | — |
| Maine | $12,000 | 2.23% | 0% | 6.29% | — |
| Maryland | $8,500 | 2.6% | 0.3% | 7.5% | — |
| Massachusetts | $15,000 | 2.42% | 0.94% | 14.37% | — |
| Minnesota | $44,000 | Industry avg. | 0.4% | 9.3% | — |
| Mississippi | $14,000 | 1% | 0% | 5.4% | — |
| Missouri | $9,000 | 2.376% | 0% | 6% | — |
| Montana | $47,300 | Industry avg. | 0% | 6.12% | — |
| Nebraska | $9,000 | 1.25% | 0% | 5.4% | — |
| Nevada | $43,700 | 2.95% | 0.25% | 5.4% | $45,400 |
| New Hampshire | $14,000 | 2.7% | 0.1% | 7% | — |
| New Jersey | $44,800 | 2.8% | 0.5% | 5.8% | $46,400 |
| New Mexico | $34,800 | Industry avg. | 0.33% | 5.4% | — |
| New York | $17,600 | 4.025% | 1.625% | 9.425% | — |
| North Carolina | $34,200 | 1% | 0.06% | 5.76% | — |
| North Dakota | $46,600 | 1% | 0.07% | 9.67% | — |
| Ohio | $9,000 | 2.7% | 0.4% | 10.1% | — |
| Oklahoma | $25,000 | 1.5% | 0.2% | 5.8% | — |
| Oregon | $56,700 | 2.4% | 0.9% | 5.4% | — |
| Pennsylvania | $10,000 | 3.822% | 0.75% | 8.95% | — |
| Puerto Rico | $7,000 | 2.8% | 1.2% | 5.4% | — |
| Rhode Island | $30,800 | 1% | 0.69% | 9.19% | — |
| South Carolina | $14,000 | 1% | 0% | 5.4% | — |
| South Dakota | $15,000 | 1.2% | 0% | 8.52% | — |
| Tennessee | $7,000 | 2.7% | 0.01% | 10% | — |
| U.S. Virgin Islands | $32,100 | 4.04% | 2.43% | 5.4% | — |
| Utah | $50,700 | Industry avg. | 0.2% | 7.2% | — |
| Vermont | $15,400 | 1% | 0.4% | 5.4% | — |
| Virginia | $8,000 | 2.5% | 0.1% | 6.2% | — |
| Washington | $78,200 | Industry avg. | 0% | 5.4% | — |
| Wisconsin | $14,000 | 2.5% | 0% | 10.7% | — |
| Wyoming | $33,800 | Industry avg. | 0.1% | 8.5% | — |
Rates exclude surcharges and administrative assessments, which some states add (see each state page). States not listed are being re-checked against the state agency before we publish them. Source: US DOL, Significant Provisions of State UI Laws, July 2026, corrected where state agencies publish different figures. Methodology.