Tips tax calculators for all 50 states and DC
Choose a state for its calculator, sourced rules and worked example. States are grouped by the one question that changes the answer most: what the state does with the federal deduction in 2026.
States that let you deduct tips in 2026 (11)
These returns accept the federal qualified-tips amount — by starting from federal taxable income or through their own subtraction.
A smaller state exclusion (1)
One state wrote its own, capped version instead of following the federal amount.
No income tax on wages (9)
Nothing to deduct at the state level; the federal saving is the whole benefit.
Tips still taxed on the state return (30)
These states start from federal AGI or their own income definition and have not enacted a tips subtraction.
- Alabama$2.13 cash wage
- Arkansas$2.63 cash wage
- California$16.90, no tip credit
- Connecticut$6.38 cash wage
- Delaware$2.23 cash wage
- District of Columbia$10.30 cash wage
- Illinois$9.00 cash wage
- Kansas$2.13 cash wage
- Kentucky$2.13 cash wage
- Louisiana$2.13 cash wage
- Maine$7.55 cash wage
- Maryland$3.63 cash wage
- Massachusetts$6.75 cash wage
- Minnesota$11.41, no tip credit
- Mississippi$2.13 cash wage
- Missouri$7.50 cash wage
- Nebraska$2.13 cash wage
- New Jersey$6.05 cash wage
- New Mexico$3.00 cash wage
- North Carolina$2.13 cash wage
- Ohio$5.50 cash wage
- Oklahoma$2.13 cash wage
- Pennsylvania$2.83 cash wage
- Rhode Island$3.89 cash wage
- South Carolina$2.13 cash wage
- Utah$2.13 cash wage
- Vermont$7.21 cash wage
- Virginia$2.13 cash wage
- West Virginia$2.62 cash wage
- Wisconsin$2.33 cash wage
Reading the directory
The figure under each state is the tipped cash wage in force on the verification date, or the full minimum where a state forbids tip credits. Several states change rates on January 1, 2027; each state page shows the published successor or says plainly that it is not out yet. For side-by-side tables see state income tax on tips and tipped minimum wage by state.
Figures verified against primary sources on