Line 18

If you elect to itemize for state tax or other purposes even though your itemized deductions are less than your standard deduction, check the box on line 18.

2025 Optional State Sales Tax Tables

Income Family Size Family Size Family Size At least But less than 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 Income Alabama 2 4.00% Arizona 2 5.60% Arkansas 2 6.50% $0 $20,000 306 371 416 453 483 527 335 386 419 446 467 498 420 486 530 565 593 634 $20,000 $30,000 405 491 550 597 638 696 463 532 579 615 646 688 584 676 737 786 826 882 $30,000 $40,000 453 547 613 666 712 776 525 605 658 700 733 781 665 770 840 895 939 1003 $40,000 $50,000 492 594 666 723 772 842 578 665 724 769 806 859 733 849 926 986 1036 1106 $50,000 $60,000 525 635 711 773 825 899 624 718 781 830 870 927 793 917 1000 1065 1119 1195 $60,000 $70,000 555 670 751 816 870 949 664 765 832 885 927 988 846 978 1067 1136 1193 1274 $70,000 $80,000 581 702 787 854 911 993 701 806 877 933 979 1043 894 1033 1127 1200 1261 1346 $80,000 $90,000 605 731 820 890 949 1034 734 845 920 978 1026 1093 937 1084 1183 1259 1323 1412 $90,000 $100,000 628 758 849 922 983 1071 766 882 959 1020 1069 1139 978 1131 1234 1314 1380 1474 $100,000 $120,000 657 793 889 964 1029 1120 806 928 1010 1074 1127 1200 1032 1193 1302 1386 1455 1554 $120,000 $140,000 695 838 938 1018 1086 1182 859 989 1077 1145 1200 1279 1100 1273 1388 1478 1553 1657 $140,000 $160,000 728 877 983 1066 1137 1239 907 1044 1136 1209 1267 1351 1163 1345 1467 1562 1641 1752 $160,000 $180,000 759 914 1024 1111 1184 1290 951 1095 1191 1266 1328 1416 1221 1412 1540 1639 1721 1837 $180,000 $200,000 787 949 1061 1152 1228 1338 991 1142 1243 1321 1385 1477 1274 1473 1607 1711 1798 1918 $200,000 $225,000 816 983 1100 1193 1273 1385 1034 1190 1296 1377 1444 1539 1329 1537 1677 1785 1875 2001 $225,000 $250,000 846 1020 1142 1238 1319 1437 1078 1241 1351 1436 1507 1606 1387 1605 1750 1864 1957 2089 $250,000 $275,000 874 1053 1179 1279 1363 1484 1119 1289 1404 1492 1565 1668 1442 1668 1819 1937 2034 2170 $275,000 $300,000 902 1086 1215 1317 1405 1528 1159 1334 1452 1544 1620 1725 1494 1726 1884 2006 2106 2248 $300,000 or more 1052 1265 1416 1535 1635 1779 1383 1592 1734 1843 1934 2061 1790 2070 2258 2403 2524 2693 Income California 3 7.25% Colorado 2 2.90% Connecticut 4 6.35% $0 $20,000 412 476 519 552 580 619 170 197 216 232 244 261 378 416 441 459 474 495 $20,000 $30,000 564 650 709 754 792 845 233 271 297 317 334 357 519 572 605 631 651 679 $30,000 $40,000 637 734 801 852 895 955 263 307 336 358 378 405 589 649 687 715 738 770 $40,000 $50,000 698 805 877 934 981 1046 289 336 369 394 414 445 647 712 754 785 810 846 $50,000 $60,000 752 866 944 1005 1055 1126 312 363 397 425 447 478 698 768 812 847 874 911 $60,000 $70,000 798 921 1003 1067 1121 1196 331 386 422 451 475 509 742 817 865 901 930 970 $70,000 $80,000 841 970 1057 1124 1181 1259 349 406 445 475 501 536 782 861 912 950 980 1023 $80,000 $90,000 879 1015 1106 1176 1235 1318 366 426 466 498 524 562 820 902 955 994 1027 1070 $90,000 $100,000 915 1056 1151 1225 1286 1372 381 443 485 519 546 585 854 940 995 1036 1069 1115 $100,000 $120,000 963 1110 1211 1288 1352 1442 400 466 511 545 575 615 899 990 1048 1091 1126 1174 $120,000 $140,000 1023 1180 1286 1368 1437 1532 427 496 543 581 611 655 957 1053 1115 1161 1198 1249 $140,000 $160,000 1079 1243 1355 1442 1514 1615 449 523 573 612 645 691 1009 1111 1176 1225 1264 1318 $160,000 $180,000 1128 1301 1418 1508 1584 1690 470 547 600 641 675 723 1057 1164 1232 1283 1324 1381 $180,000 $200,000 1175 1355 1477 1571 1649 1760 491 571 626 668 704 754 1103 1214 1285 1338 1380 1439 $200,000 $225,000 1223 1410 1537 1635 1716 1831 511 594 651 696 732 785 1149 1264 1338 1393 1438 1499 $225,000 $250,000 1274 1469 1600 1702 1787 1907 532 619 678 725 763 818 1197 1317 1394 1452 1499 1563 $250,000 $275,000 1320 1522 1659 1765 1853 1977 551 642 704 752 792 848 1243 1368 1447 1507 1556 1622 $275,000 $300,000 1365 1574 1715 1825 1915 2043 571 664 728 778 819 877 1286 1415 1497 1559 1609 1678 $300,000 or more 1619 1867 2034 2164 2272 2423 678 790 865 924 974 1043 1531 1685 1783 1856 1916 1998 Income District of Columbia 4 6.00% Florida 1 6.00% Georgia 2 4.00% $0 $20,000 363 398 421 439 453 472 379 433 468 497 519 550 235 270 295 313 328 350 $20,000 $30,000 493 541 573 596 615 641 524 599 649 688 719 764 324 373 406 432 453 483 $30,000 $40,000 557 611 647 673 695 724 596 681 738 782 818 868 368 423 461 491 515 548 $40,000 $50,000 609 669 708 736 760 792 656 751 812 861 901 956 404 466 507 539 566 603 $50,000 $60,000 655 719 761 792 818 852 709 810 877 929 972 1032 436 503 547 582 610 651 $60,000 $70,000 695 764 807 841 867 904 755 863 935 990 1036 1100 464 535 583 619 650 694 $70,000 $80,000 731 804 850 885 913 952 797 911 987 1046 1094 1162 490 565 614 654 687 731 $80,000 $90,000 765 841 889 925 955 994 836 956 1035 1097 1148 1218 513 591 644 686 719 767 $90,000 $100,000 796 874 925 963 993 1035 871 996 1080 1144 1196 1270 535 616 671 714 749 799 $100,000 $120,000 837 919 972 1012 1044 1088 918 1050 1137 1205 1261 1339 564 649 708 753 790 842 $120,000 $140,000 889 976 1032 1074 1108 1155 979 1119 1213 1285 1344 1427 600 692 754 801 841 897 $140,000 $160,000 935 1028 1087 1131 1167 1216 1034 1182 1281 1357 1420 1507 633 730 795 846 888 947 $160,000 $180,000 978 1074 1136 1183 1221 1271 1084 1240 1344 1423 1489 1581 663 765 834 887 930 992 $180,000 $200,000 1019 1119 1183 1231 1269 1323 1131 1294 1401 1485 1554 1649 692 798 869 924 970 1035 $200,000 $225,000 1059 1164 1231 1281 1321 1376 1179 1349 1461 1549 1620 1720 721 832 906 964 1012 1079 $225,000 $250,000 1103 1212 1281 1332 1375 1432 1230 1408 1525 1616 1691 1795 752 867 944 1004 1054 1124 $250,000 $275,000 1143 1255 1327 1381 1425 1485 1278 1461 1584 1679 1756 1865 781 901 981 1043 1095 1168 $275,000 $300,000 1181 1297 1371 1427 1473 1534 1323 1513 1640 1738 1818 1931 808 931 1015 1080 1133 1209 $300,000 or more 1398 1536 1623 1689 1743 1815 1582 1810 1961 2078 2174 2309 964 1112 1212 1289 1353 1442 Income Hawaii 1,6 4.00% Idaho 1 6.00% Illinois 2 6.25% $0 $20,000 397 475 528 570 605 654 504 611 688 747 798 871 356 421 466 503 532 576 $20,000 $30,000 537 641 712 769 816 882 671 813 914 994 1061 1158 485 573 633 681 722 780 $30,000 $40,000 604 721 801 864 917 991 752 911 1023 1112 1187 1295 548 646 714 769 813 878 $40,000 $50,000 660 788 875 943 1001 1083 818 991 1113 1210 1292 1409 600 707 781 841 891 961 $50,000 $60,000 709 845 939 1013 1074 1161 875 1060 1190 1294 1381 1506 646 760 840 903 957 1033 $60,000 $70,000 752 897 995 1073 1138 1231 926 1121 1258 1368 1460 1591 686 806 892 959 1015 1096 $70,000 $80,000 790 942 1046 1128 1196 1293 971 1176 1320 1434 1530 1669 722 849 938 1008 1067 1153 $80,000 $90,000 826 984 1093 1178 1249 1351 1013 1226 1376 1495 1595 1740 755 888 981 1054 1116 1204 $90,000 $100,000 858 1023 1135 1225 1298 1404 1051 1273 1428 1551 1655 1805 785 923 1020 1097 1161 1253 $100,000 $120,000 901 1073 1192 1285 1363 1473 1101 1332 1495 1624 1734 1889 826 971 1071 1152 1220 1316 $120,000 $140,000 956 1138 1263 1362 1444 1561 1165 1410 1581 1717 1832 1998 876 1031 1137 1223 1294 1396 $140,000 $160,000 1005 1197 1329 1433 1519 1641 1223 1480 1658 1802 1922 2095 924 1086 1198 1288 1363 1470 $160,000 $180,000 1050 1251 1388 1496 1586 1714 1276 1543 1730 1879 2005 2184 966 1135 1252 1346 1425 1537 $180,000 $200,000 1093 1301 1443 1556 1649 1782 1324 1601 1796 1950 2080 2267 1005 1181 1303 1400 1482 1599 $200,000 $225,000 1135 1352 1500 1617 1713 1851 1374 1661 1863 2022 2157 2351 1047 1229 1356 1456 1542 1662 $225,000 $250,000 1181 1406 1560 1681 1781 1925 1426 1724 1933 2099 2239 2439 1090 1279 1411 1515 1604 1730 $250,000 $275,000 1224 1456 1615 1741 1845 1993 1475 1783 1999 2170 2315 2523 1129 1325 1462 1570 1661 1792 $275,000 $300,000 1263 1503 1668 1797 1904 2058 1521 1838 2061 2237 2387 2600 1168 1370 1510 1623 1716 1851 $300,000 or more 1491 1772 1965 2117 2244 2423 1782 2152 2411 2617 2791 3040 1383 1621 1787 1918 2030 2188 Income Indiana 4 7.00% Iowa 1 6.00% Kansas 2 6.50% $0 $20,000 408 475 520 555 584 625 401 464 507 539 567 605 417 493 544 586 619 668 $20,000 $30,000 564 655 716 764 804 860 551 638 696 741 778 831 572 675 745 801 848 914 $30,000 $40,000 640 743 812 867 912 976 626 723 789 840 882 940 647 764 844 907 960 1034 $40,000 $50,000 704 817 894 953 1002 1072 687 794 866 922 968 1033 710 838 925 994 1052 1133 $50,000 $60,000 759 880 964 1028 1082 1157 740 856 933 993 1043 1113 765 903 996 1070 1132 1221 $60,000 $70,000 807 937 1026 1094 1151 1231 787 910 993 1056 1109 1183 813 960 1059 1138 1204 1297 $70,000 $80,000 852 989 1082 1154 1214 1298 830 960 1047 1114 1170 1247 857 1010 1116 1199 1268 1367 $80,000 $90,000 893 1037 1133 1210 1271 1360 869 1005 1096 1167 1225 1306 898 1058 1169 1255 1327 1430 $90,000 $100,000 930 1081 1181 1260 1325 1418 906 1047 1142 1215 1276 1361 934 1102 1217 1307 1382 1489 $100,000 $120,000 980 1137 1244 1327 1395 1493 954 1102 1201 1279 1343 1432 984 1160 1281 1375 1454 1567 $120,000 $140,000 1044 1212 1324 1413 1486 1589 1015 1173 1279 1361 1429 1523 1046 1233 1361 1461 1546 1666 $140,000 $160,000 1102 1279 1398 1491 1568 1677 1070 1237 1349 1435 1507 1608 1103 1300 1435 1542 1630 1756 $160,000 $180,000 1155 1340 1465 1563 1643 1757 1121 1296 1413 1503 1578 1683 1155 1361 1502 1614 1706 1837 $180,000 $200,000 1204 1397 1527 1629 1713 1832 1169 1351 1473 1567 1644 1754 1203 1418 1565 1681 1777 1914 $200,000 $225,000 1255 1455 1591 1697 1785 1909 1218 1407 1534 1632 1713 1827 1253 1477 1629 1750 1850 1993 $225,000 $250,000 1308 1518 1659 1770 1862 1991 1269 1466 1599 1700 1785 1903 1306 1538 1697 1823 1928 2076 $250,000 $275,000 1359 1576 1723 1837 1933 2067 1317 1521 1658 1765 1852 1975 1355 1595 1761 1891 1999 2153 $275,000 $300,000 1406 1631 1782 1901 2000 2138 1363 1574 1715 1825 1916 2043 1400 1649 1821 1955 2067 2226 $300,000 or more 1677 1945 2126 2267 2385 2549 1623 1874 2041 2172 2280 2431 1666 1961 2163 2322 2455 2644 Income Kentucky 4 6.00% Louisiana 2 5.00% Maine 4 5.50% $0 $20,000 388 443 479 507 530 563 313 356 386 409 427 453 305 346 374 395 412 437 $20,000 $30,000 537 613 664 703 734 779 434 494 535 567 592 629 413 468 506 534 558 590 $30,000 $40,000 610 698 755 799 836 887 493 563 609 645 674 715 465 528 570 601 628 665 $40,000 $50,000 672 768 831 879 920 976 543 620 671 711 743 788 509 577 623 658 687 727 $50,000 $60,000 726 829 898 951 993 1054 587 670 726 768 803 852 546 619 669 706 737 780 $60,000 $70,000 773 884 957 1013 1059 1123 625 714 774 818 856 908 580 658 709 749 782 828 $70,000 $80,000 817 932 1009 1069 1118 1186 661 754 817 865 905 960 609 692 746 788 823 870 $80,000 $90,000 856 978 1058 1121 1172 1244 693 791 857 907 948 1006 637 723 780 824 859 909 $90,000 $100,000 893 1020 1104 1169 1223 1297 722 825 893 946 989 1050 663 752 810 856 893 945 $100,000 $120,000 940 1074 1164 1232 1289 1367 762 871 943 997 1044 1107 696 789 851 899 937 992 $120,000 $140,000 1002 1146 1240 1313 1374 1457 812 928 1005 1063 1113 1181 738 837 903 954 995 1053 $140,000 $160,000 1059 1211 1310 1387 1451 1540 858 980 1062 1124 1176 1248 777 882 950 1003 1047 1108 $160,000 $180,000 1110 1268 1374 1455 1522 1615 900 1028 1114 1180 1234 1309 812 921 993 1048 1094 1158 $180,000 $200,000 1159 1324 1434 1518 1588 1685 939 1074 1163 1231 1287 1367 845 958 1033 1091 1137 1203 $200,000 $225,000 1208 1380 1495 1583 1655 1757 980 1119 1213 1284 1343 1425 878 995 1073 1133 1183 1251 $225,000 $250,000 1260 1440 1560 1652 1727 1833 1022 1168 1265 1341 1402 1488 914 1036 1117 1179 1230 1302 $250,000 $275,000 1309 1496 1621 1716 1795 1904 1062 1214 1315 1393 1457 1546 947 1073 1157 1222 1275 1349 $275,000 $300,000 1355 1549 1678 1777 1858 1972 1100 1257 1361 1442 1509 1601 978 1108 1194 1261 1316 1392 $300,000 or more 1620 1852 2007 2126 2223 2359 1317 1505 1631 1728 1806 1918 1155 1308 1411 1489 1554 1643 Income Maryland 4 6.00% Massachusetts 4 6.25% Michigan 4 6.00% $0 $20,000 301 350 386 413 436 469 318 362 390 412 431 457 342 392 427 453 474 505 $20,000 $30,000 413 481 529 567 598 643 432 491 529 560 585 619 470 540 587 624 653 696 $30,000 $40,000 468 545 599 642 677 727 486 552 597 631 659 699 533 612 666 707 741 789 $40,000 $50,000 515 599 658 704 743 798 532 605 653 691 721 765 586 673 731 777 814 867 $50,000 $60,000 555 646 709 759 800 860 572 650 702 742 775 822 632 726 789 838 878 935 $60,000 $70,000 590 687 754 806 851 914 607 690 744 787 823 871 672 773 840 892 934 995 $70,000 $80,000 623 724 794 850 897 964 639 726 784 829 865 917 709 814 886 940 986 1049 $80,000 $90,000 652 759 832 891 939 1008 668 759 820 866 905 959 742 853 927 985 1033 1099 $90,000 $100,000 679 790 866 927 978 1051 695 789 852 901 941 997 774 890 967 1027 1075 1146 $100,000 $120,000 715 832 912 976 1030 1106 730 829 896 947 988 1047 816 936 1018 1081 1133 1206 $120,000 $140,000 761 885 970 1038 1095 1176 775 879 951 1004 1049 1112 867 996 1084 1151 1206 1284 $140,000 $160,000 803 933 1024 1095 1155 1240 816 926 1000 1057 1105 1170 915 1052 1144 1214 1273 1355 $160,000 $180,000 841 977 1071 1147 1210 1298 853 969 1046 1106 1155 1224 959 1102 1197 1271 1333 1420 $180,000 $200,000 877 1019 1117 1194 1260 1353 888 1007 1089 1151 1201 1273 999 1149 1248 1326 1390 1480 $200,000 $225,000 914 1061 1164 1244 1312 1409 923 1048 1131 1196 1249 1324 1042 1196 1301 1381 1448 1542 $225,000 $250,000 953 1106 1213 1297 1367 1467 961 1091 1178 1245 1300 1377 1086 1247 1356 1440 1510 1608 $250,000 $275,000 988 1148 1258 1346 1419 1522 995 1130 1221 1290 1348 1428 1127 1295 1408 1495 1567 1669 $275,000 $300,000 1023 1187 1301 1391 1467 1575 1028 1168 1260 1332 1391 1475 1166 1340 1456 1547 1622 1726 $300,000 or more 1219 1414 1549 1655 1745 1873 1216 1380 1491 1575 1645 1743 1389 1596 1736 1843 1933 2058 Income Minnesota 1 6.88% Mississippi 2 7.00% Missouri 2 4.23% $0 $20,000 366 414 447 471 492 520 611 741 833 904 965 1051 263 307 337 361 381 408 $20,000 $30,000 513 582 628 662 691 730 819 991 1111 1206 1286 1400 363 423 465 498 525 563 $30,000 $40,000 586 665 717 757 790 836 918 1111 1245 1351 1441 1568 411 480 528 565 596 639 $40,000 $50,000 648 735 792 837 873 923 1000 1210 1356 1471 1568 1707 452 528 580 621 655 703 $50,000 $60,000 702 796 858 907 945 1000 1071 1295 1451 1574 1679 1827 487 570 626 670 707 759 $60,000 $70,000 749 851 917 969 1010 1069 1134 1371 1536 1666 1775 1932 519 606 666 713 753 807 $70,000 $80,000 793 900 971 1025 1069 1131 1191 1438 1611 1748 1863 2027 547 640 703 753 793 852 $80,000 $90,000 833 945 1020 1077 1124 1189 1243 1500 1680 1822 1943 2113 574 670 736 788 832 893 $90,000 $100,000 870 988 1065 1125 1174 1242 1290 1558 1744 1892 2016 2194 598 699 768 822 866 930 $100,000 $120,000 919 1044 1125 1189 1241 1313 1353 1632 1827 1982 2112 2297 630 736 808 865 913 980 $120,000 $140,000 982 1115 1203 1270 1325 1403 1432 1727 1934 2097 2234 2430 670 784 861 922 972 1044 $140,000 $160,000 1040 1181 1274 1346 1405 1486 1504 1815 2030 2202 2346 2551 708 828 909 973 1027 1102 $160,000 $180,000 1093 1241 1339 1414 1476 1561 1570 1893 2117 2296 2447 2661 741 867 953 1020 1075 1155 $180,000 $200,000 1142 1297 1399 1478 1543 1632 1630 1966 2199 2385 2540 2762 773 904 993 1063 1121 1203 $200,000 $225,000 1192 1355 1461 1544 1611 1705 1693 2040 2282 2474 2635 2866 805 942 1035 1108 1169 1254 $225,000 $250,000 1246 1416 1527 1614 1684 1782 1759 2119 2370 2569 2737 2976 840 982 1080 1156 1219 1308 $250,000 $275,000 1297 1473 1589 1679 1752 1854 1820 2193 2452 2658 2830 3078 872 1020 1121 1199 1265 1359 $275,000 $300,000 1345 1527 1648 1741 1817 1923 1877 2262 2529 2741 2919 3174 903 1055 1160 1242 1310 1406 $300,000 or more 1619 1840 1986 2098 2191 2319 2205 2653 2964 3212 3420 3718 1077 1259 1384 1482 1563 1678 Income Nebraska 1 5.50% Nevada 5 6.85% New Jersey 4 6.63% $0 $20,000 339 389 422 448 469 499 392 453 494 525 551 589 402 451 483 508 527 556 $20,000 $30,000 474 544 591 628 657 699 536 619 675 718 755 804 556 624 667 702 729 768 $30,000 $40,000 541 622 675 716 751 798 607 701 764 812 853 910 631 708 759 797 829 872 $40,000 $50,000 598 687 745 791 829 880 665 768 837 891 935 998 694 779 835 877 912 960 $50,000 $60,000 647 742 806 856 897 954 716 827 901 959 1006 1074 748 841 901 947 984 1036 $60,000 $70,000 691 793 861 914 958 1019 762 878 958 1019 1069 1142 797 896 960 1008 1048 1104 $70,000 $80,000 730 839 911 967 1013 1078 802 925 1008 1073 1127 1202 842 944 1013 1064 1106 1165 $80,000 $90,000 767 880 957 1016 1063 1131 839 968 1055 1123 1179 1258 883 990 1061 1115 1160 1221 $90,000 $100,000 801 920 999 1060 1111 1181 873 1008 1099 1169 1228 1310 920 1033 1107 1163 1210 1273 $100,000 $120,000 846 971 1055 1119 1173 1247 919 1060 1156 1230 1291 1378 969 1088 1166 1226 1274 1342 $120,000 $140,000 903 1037 1126 1195 1252 1332 977 1127 1229 1307 1372 1464 1032 1159 1242 1305 1357 1429 $140,000 $160,000 956 1098 1192 1265 1325 1410 1030 1188 1295 1378 1446 1544 1090 1224 1312 1378 1433 1509 $160,000 $180,000 1003 1153 1252 1328 1392 1481 1078 1243 1355 1442 1514 1615 1143 1283 1375 1445 1503 1582 $180,000 $200,000 1048 1204 1308 1388 1454 1547 1122 1295 1412 1502 1577 1682 1191 1339 1434 1507 1567 1650 $200,000 $225,000 1095 1257 1366 1449 1518 1615 1169 1348 1469 1563 1641 1751 1242 1394 1495 1571 1634 1720 $225,000 $250,000 1144 1313 1427 1514 1586 1688 1217 1404 1530 1628 1709 1824 1296 1455 1559 1639 1704 1795 $250,000 $275,000 1189 1366 1484 1575 1650 1755 1262 1456 1586 1689 1773 1891 1346 1511 1620 1702 1770 1864 $275,000 $300,000 1233 1416 1539 1633 1710 1819 1305 1505 1640 1746 1833 1955 1392 1564 1677 1762 1832 1930 $300,000 or more 1483 1703 1850 1963 2058 2189 1550 1786 1947 2072 2175 2321 1664 1868 2002 2104 2189 2304 Income New Mexico 1 4.88% New York 2 4.00% North Carolina 2 4.75% $0 $20,000 366 413 444 467 486 513 246 274 292 307 318 334 345 413 460 497 528 573 $20,000 $30,000 509 575 617 650 676 714 339 379 404 423 440 462 465 555 617 667 709 768 $30,000 $40,000 580 655 704 740 771 812 386 431 460 481 500 525 522 624 694 748 795 862 $40,000 $50,000 639 721 775 817 849 896 425 473 506 530 549 577 570 680 757 817 867 939 $50,000 $60,000 691 780 838 883 918 968 458 511 545 572 593 624 611 729 810 875 929 1007 $60,000 $70,000 737 832 894 940 979 1033 487 544 581 609 633 664 648 772 859 927 984 1066 $70,000 $80,000 779 878 944 994 1035 1091 515 575 613 643 667 701 680 811 902 974 1034 1120 $80,000 $90,000 817 922 990 1043 1086 1145 539 602 643 674 700 734 711 847 941 1017 1080 1169 $90,000 $100,000 852 962 1034 1088 1132 1194 563 628 670 703 729 766 738 879 978 1055 1121 1214 $100,000 $120,000 899 1015 1090 1148 1194 1259 592 661 707 740 769 807 774 923 1026 1107 1175 1273 $120,000 $140,000 959 1083 1163 1224 1274 1344 631 705 753 789 819 860 821 977 1087 1172 1245 1348 $140,000 $160,000 1015 1145 1229 1294 1347 1420 666 744 795 834 865 908 862 1028 1142 1232 1308 1417 $160,000 $180,000 1064 1200 1290 1358 1414 1490 699 780 834 873 907 952 901 1072 1192 1286 1365 1479 $180,000 $200,000 1111 1253 1347 1418 1476 1555 729 813 869 911 945 993 936 1115 1238 1336 1419 1536 $200,000 $225,000 1159 1307 1405 1479 1539 1623 760 848 906 950 986 1035 973 1158 1287 1388 1474 1594 $225,000 $250,000 1210 1365 1466 1544 1607 1694 792 885 945 991 1029 1080 1010 1203 1336 1442 1530 1657 $250,000 $275,000 1257 1419 1524 1605 1670 1760 823 919 982 1029 1068 1121 1046 1245 1383 1493 1584 1715 $275,000 $300,000 1302 1470 1578 1661 1730 1823 852 952 1016 1065 1106 1161 1080 1286 1428 1541 1635 1769 $300,000 or more 1561 1761 1892 1992 2073 2186 1018 1136 1214 1273 1321 1387 1271 1512 1679 1811 1921 2079 Income North Dakota 1 5.00% Ohio 1 5.75% Oklahoma 1 4.50% $0 $20,000 284 330 362 386 406 435 372 420 452 476 497 525 318 381 425 459 488 531 $20,000 $30,000 391 455 498 531 560 599 513 580 625 658 686 724 432 517 577 624 663 720 $30,000 $40,000 444 516 565 602 634 679 583 659 709 747 779 823 487 584 651 704 748 812 $40,000 $50,000 488 567 619 662 697 745 641 724 780 822 856 905 534 639 712 770 819 889 $50,000 $60,000 526 611 668 714 752 804 692 782 841 887 924 976 574 687 766 828 880 955 $60,000 $70,000 561 650 712 760 799 856 736 832 896 944 984 1039 609 729 812 878 934 1014 $70,000 $80,000 591 686 751 801 843 903 777 878 945 996 1038 1097 642 768 855 924 983 1066 $80,000 $90,000 619 718 786 839 884 945 814 920 990 1044 1088 1150 671 802 894 966 1028 1114 $90,000 $100,000 646 748 820 874 920 985 849 960 1033 1089 1134 1198 699 835 929 1005 1068 1159 $100,000 $120,000 679 788 862 920 969 1037 894 1010 1088 1147 1195 1262 734 877 977 1056 1123 1218 $120,000 $140,000 724 839 918 980 1031 1104 953 1077 1159 1221 1273 1345 780 931 1037 1121 1192 1293 $140,000 $160,000 764 886 969 1034 1089 1165 1005 1136 1223 1290 1344 1420 822 981 1092 1180 1255 1361 $160,000 $180,000 800 928 1016 1084 1140 1220 1054 1191 1282 1352 1409 1488 859 1026 1142 1234 1312 1423 $180,000 $200,000 835 968 1058 1129 1188 1271 1099 1242 1336 1410 1469 1552 894 1067 1188 1285 1365 1481 $200,000 $225,000 869 1008 1103 1176 1238 1325 1146 1295 1393 1469 1530 1617 930 1110 1236 1335 1420 1540 $225,000 $250,000 907 1051 1150 1227 1291 1381 1194 1351 1453 1531 1596 1686 968 1156 1287 1390 1478 1602 $250,000 $275,000 941 1091 1193 1274 1340 1434 1240 1403 1509 1590 1657 1751 1003 1198 1333 1441 1531 1660 $275,000 $300,000 974 1129 1235 1317 1386 1484 1284 1451 1562 1646 1715 1812 1037 1238 1377 1489 1582 1715 $300,000 or more 1162 1346 1472 1570 1651 1767 1532 1733 1864 1965 2047 2163 1229 1465 1630 1761 1871 2028 Income Pennsylvania 1 6.00% Rhode Island 4 7.00% South Carolina 2 6.00% $0 $20,000 351 397 427 449 468 494 370 423 460 487 511 543 351 402 437 462 484 514 $20,000 $30,000 474 535 575 605 631 665 507 581 630 668 699 743 484 555 601 637 667 708 $30,000 $40,000 534 602 647 681 709 748 575 657 713 756 791 841 549 629 682 723 757 803 $40,000 $50,000 583 658 707 743 775 818 631 721 782 830 868 922 604 692 749 794 832 883 $50,000 $60,000 626 706 758 798 831 876 678 777 842 893 935 993 652 745 808 857 897 952 $60,000 $70,000 664 747 803 846 880 929 722 826 896 950 994 1056 694 794 860 912 955 1014 $70,000 $80,000 698 786 844 889 925 976 761 870 943 1000 1047 1113 732 838 908 962 1006 1068 $80,000 $90,000 729 821 882 928 967 1020 796 911 988 1047 1096 1165 767 877 951 1007 1054 1119 $90,000 $100,000 758 853 916 965 1004 1059 830 949 1029 1091 1142 1213 799 914 991 1050 1099 1167 $100,000 $120,000 795 896 962 1013 1054 1112 872 998 1083 1148 1200 1276 842 963 1044 1106 1157 1229 $120,000 $140,000 843 950 1020 1073 1117 1178 928 1061 1151 1220 1277 1357 897 1026 1111 1177 1232 1308 $140,000 $160,000 887 998 1072 1128 1175 1239 979 1119 1214 1286 1347 1430 947 1083 1173 1242 1300 1380 $160,000 $180,000 926 1043 1120 1179 1227 1294 1025 1172 1270 1347 1410 1497 991 1134 1229 1302 1362 1446 $180,000 $200,000 963 1085 1165 1226 1276 1346 1067 1221 1323 1403 1469 1560 1034 1182 1281 1357 1420 1508 $200,000 $225,000 1000 1127 1210 1274 1325 1397 1112 1271 1378 1460 1528 1624 1078 1232 1334 1415 1480 1571 $225,000 $250,000 1041 1172 1258 1324 1378 1453 1159 1324 1436 1521 1592 1692 1123 1285 1392 1475 1543 1638 $250,000 $275,000 1078 1214 1303 1371 1427 1505 1201 1374 1489 1578 1651 1755 1166 1333 1445 1530 1602 1700 $275,000 $300,000 1112 1252 1345 1416 1474 1554 1243 1421 1540 1632 1708 1814 1206 1380 1495 1584 1657 1759 $300,000 or more 1311 1477 1584 1668 1736 1830 1478 1689 1830 1939 2029 2155 1439 1645 1782 1888 1975 2097 Income South Dakota 1 4.20% Tennessee 2 7.00% Texas 1 6.25% $0 $20,000 381 460 515 558 595 647 537 640 710 766 811 877 388 452 496 529 557 596 $20,000 $30,000 519 626 701 760 809 879 728 866 962 1036 1099 1188 535 624 682 729 768 823 $30,000 $40,000 586 707 791 857 913 993 822 976 1084 1168 1238 1339 607 708 775 828 871 933 $40,000 $50,000 642 775 866 939 1000 1087 898 1067 1184 1277 1354 1463 668 778 852 910 958 1026 $50,000 $60,000 691 833 931 1009 1075 1169 965 1147 1273 1371 1454 1572 721 839 919 981 1033 1106 $60,000 $70,000 734 885 989 1072 1142 1241 1024 1217 1350 1454 1543 1667 768 893 978 1045 1100 1177 $70,000 $80,000 773 931 1041 1128 1201 1306 1077 1280 1420 1529 1622 1753 809 942 1032 1102 1160 1242 $80,000 $90,000 808 974 1090 1180 1257 1366 1125 1338 1484 1599 1695 1832 849 987 1082 1155 1216 1301 $90,000 $100,000 841 1014 1133 1228 1308 1421 1171 1391 1543 1662 1763 1905 885 1029 1127 1203 1266 1356 $100,000 $120,000 885 1065 1191 1291 1375 1494 1230 1460 1620 1746 1851 2001 931 1084 1187 1267 1334 1428 $120,000 $140,000 939 1132 1265 1371 1459 1586 1305 1550 1719 1852 1964 2123 992 1155 1264 1350 1421 1520 $140,000 $160,000 990 1192 1333 1444 1538 1671 1373 1631 1809 1949 2067 2233 1047 1219 1334 1425 1500 1605 $160,000 $180,000 1036 1247 1394 1510 1609 1747 1436 1705 1891 2037 2160 2334 1098 1277 1398 1493 1571 1682 $180,000 $200,000 1079 1299 1451 1572 1674 1819 1494 1774 1967 2119 2246 2427 1145 1331 1458 1557 1638 1754 $200,000 $225,000 1122 1352 1510 1636 1742 1892 1553 1844 2045 2203 2336 2524 1193 1387 1519 1622 1707 1827 $225,000 $250,000 1169 1407 1572 1703 1813 1969 1616 1918 2128 2292 2429 2625 1244 1447 1584 1691 1780 1905 $250,000 $275,000 1212 1458 1630 1765 1879 2041 1675 1988 2204 2374 2518 2720 1292 1502 1645 1756 1848 1978 $275,000 $300,000 1252 1507 1684 1824 1942 2109 1730 2053 2277 2453 2600 2809 1336 1555 1702 1817 1912 2046 $300,000 or more 1485 1786 1996 2160 2299 2497 2044 2425 2689 2896 3070 3316 1595 1854 2030 2167 2281 2440 Income Utah 2 4.85% Vermont 1 6.00% Virginia 2 4.30% $0 $20,000 375 445 493 531 563 608 270 292 306 317 325 336 241 276 301 319 334 356 $20,000 $30,000 508 603 668 720 763 824 373 403 421 436 448 463 332 381 414 440 461 491 $30,000 $40,000 573 680 754 811 860 929 422 457 478 495 508 525 377 433 470 499 523 557 $40,000 $50,000 627 744 825 888 940 1016 465 503 526 544 558 577 414 475 516 548 575 611 $50,000 $60,000 673 799 886 954 1010 1091 502 542 568 587 602 623 447 513 557 591 619 660 $60,000 $70,000 715 848 939 1012 1072 1158 533 577 604 625 641 662 475 545 592 630 659 702 $70,000 $80,000 753 893 989 1064 1128 1218 563 608 638 659 675 699 502 575 625 663 696 740 $80,000 $90,000 786 933 1034 1113 1179 1273 590 638 667 690 708 732 525 602 655 696 729 776 $90,000 $100,000 819 970 1074 1157 1226 1323 614 664 696 719 738 763 547 628 682 724 760 808 $100,000 $120,000 859 1020 1129 1216 1288 1390 647 700 733 758 777 803 577 661 719 763 800 851 $120,000 $140,000 912 1082 1198 1290 1367 1476 690 745 780 806 828 856 613 704 765 812 851 907 $140,000 $160,000 961 1138 1261 1358 1438 1553 727 786 824 851 873 903 648 743 807 857 899 957 $160,000 $180,000 1004 1190 1318 1420 1504 1623 763 825 863 892 915 947 678 779 846 899 941 1002 $180,000 $200,000 1045 1239 1372 1477 1564 1689 795 859 900 930 954 987 708 811 883 936 982 1045 $200,000 $225,000 1087 1288 1427 1536 1627 1756 829 896 937 969 994 1028 737 846 919 976 1023 1089 $225,000 $250,000 1130 1341 1485 1597 1692 1827 863 933 978 1010 1037 1072 769 883 959 1018 1066 1135 $250,000 $275,000 1172 1388 1538 1655 1754 1893 897 969 1015 1049 1077 1113 798 916 995 1056 1107 1179 $275,000 $300,000 1211 1435 1588 1710 1812 1955 928 1003 1050 1086 1113 1152 826 948 1030 1093 1146 1220 $300,000 or more 1432 1696 1878 2021 2141 2310 1106 1196 1252 1294 1327 1373 985 1129 1227 1303 1366 1453 Income Washington 1 6.50% West Virginia 1 6.00% Wisconsin 1 5.00% $0 $20,000 430 492 532 565 591 628 375 435 475 507 533 570 328 378 411 437 458 488 $20,000 $30,000 594 680 737 782 818 869 532 617 675 720 758 810 454 523 569 604 634 675 $30,000 $40,000 675 773 838 889 930 988 610 709 776 828 870 931 516 594 647 687 720 767 $40,000 $50,000 743 851 922 978 1024 1088 677 786 860 918 966 1033 568 654 711 756 792 844 $50,000 $60,000 802 919 996 1056 1105 1174 735 854 935 997 1050 1123 613 706 768 816 855 911 $60,000 $70,000 855 979 1061 1125 1177 1251 787 915 1001 1068 1124 1202 653 752 818 869 911 970 $70,000 $80,000 903 1033 1120 1187 1243 1320 835 970 1061 1132 1192 1276 690 794 863 917 962 1024 $80,000 $90,000 947 1084 1174 1245 1303 1384 878 1021 1117 1192 1254 1343 723 832 905 962 1008 1073 $90,000 $100,000 987 1129 1225 1298 1359 1443 919 1068 1169 1248 1313 1405 755 867 943 1002 1051 1119 $100,000 $120,000 1040 1190 1291 1368 1432 1521 972 1130 1238 1320 1389 1487 795 914 994 1056 1108 1179 $120,000 $140,000 1108 1268 1375 1458 1526 1621 1041 1211 1325 1415 1489 1592 847 974 1059 1125 1180 1256 $140,000 $160,000 1171 1341 1453 1541 1612 1712 1105 1285 1407 1501 1580 1690 895 1029 1119 1189 1246 1326 $160,000 $180,000 1228 1406 1523 1615 1690 1796 1163 1352 1481 1580 1662 1779 938 1079 1173 1246 1307 1391 $180,000 $200,000 1281 1465 1589 1685 1763 1874 1217 1416 1550 1654 1741 1863 979 1125 1224 1300 1363 1450 $200,000 $225,000 1335 1528 1657 1757 1838 1953 1273 1481 1621 1731 1822 1949 1021 1173 1276 1355 1421 1512 $225,000 $250,000 1393 1594 1728 1833 1918 2038 1332 1550 1697 1812 1907 2040 1064 1224 1331 1414 1482 1577 $250,000 $275,000 1447 1656 1796 1903 1993 2116 1388 1615 1768 1888 1987 2127 1106 1271 1382 1469 1540 1638 $275,000 $300,000 1498 1714 1860 1970 2063 2192 1441 1677 1836 1960 2063 2208 1145 1316 1431 1520 1593 1696 $300,000 or more 1790 2049 2222 2356 2466 2619 1747 2033 2227 2377 2503 2679 1368 1573 1710 1816 1903 2026 Income Wyoming 1 4.00% Note: Residents of Alaska do not have a state sales tax, but should follow the instructions on the next page to determine their local sales tax amount. Use the Ratio Method to determine your local sales tax deduction. Your state sales tax rate is provided next to the state name. Follow the instructions on the next page to determine your local sales tax deduction. The California table includes the 1.25% uniform local sales tax rate in addition to the 6.00% state sales tax rate for a total of 7.25%. Some California localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction. The denominator of the correct ratio is 7.25%, and the numerator is the total sales tax rate minus 7.25%. This state does not have a local general sales tax, so the amount in the state table is the only amount to be deducted. The Nevada table includes the 2.25% uniform local sales tax rate in addition to the 4.6000% state sales tax rate for a total of 6.85%. Some Nevada localities impose a larger local sales tax. Taxpayers who reside in those jurisdictions should use the Ratio Method to determine their local sales tax deduction. The denominator of the correct ratio is 6.85%, and the numerator is the total sales tax rate minus 6.85%. The 4.0% rate for Hawaii is actually an excise tax but is treated as a sales tax for purpose of this deduction. $0 $20,000 247 281 304 321 335 354 $20,000 $30,000 343 391 421 446 466 494 $30,000 $40,000 391 445 480 508 530 563 $40,000 $50,000 431 490 529 560 585 619 $50,000 $60,000 465 529 572 605 632 669 $60,000 $70,000 496 565 610 645 674 714 $70,000 $80,000 524 596 645 681 712 755 $80,000 $90,000 549 626 676 715 746 791 $90,000 $100,000 573 653 706 746 779 826 $100,000 $120,000 604 689 744 787 822 871 $120,000 $140,000 645 734 793 839 876 929 $140,000 $160,000 681 776 839 887 927 982 $160,000 $180,000 715 814 880 930 973 1031 $180,000 $200,000 745 850 918 972 1015 1075 $200,000 $225,000 778 887 959 1014 1059 1122 $225,000 $250,000 812 925 1000 1058 1106 1172 $250,000 $275,000 844 962 1040 1100 1149 1218 $275,000 $300,000 874 996 1077 1138 1190 1261 $300,000 or more 1047 1193 1290 1365 1426 1511 The optional sales tax tables have historically been constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). The IRS did not have access to updated data to apply the methodology to create the tables for tax year 2025. To create these tables for tax year 2025, the IRS used the optional sales tax tables from tax year 2024 and applied two adjustments: 1) adjusted all values in every table using the rate of growth of total state general sales and gross receipts tax revenues from 2024 to 2025 (adjusted for changes in population) and 2) adjusted values in the state tables for the state of Louisiana to account for an increase in the tax rate for their state sales tax.

Which Optional Local Sales Tax Table Should I Use?

IF you live in the state of… AND you live in… THEN use Local Table… Alabama Any locality that imposes a local sales tax B Alaska Juneau, Kenai, Ketchikan, Kodiak, Sitka, Wasilla, or any locality that imposes a local sales tax C Arizona Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Tempe, Tucson, Yuma, or any other locality that imposes a local sales tax B Arkansas Any locality that imposes a local sales tax B Colorado Adams County, Boulder County, Centennial, Colorado Springs, Denver City, El Paso County, Larimer County, Pueblo City, Pueblo County, or any other locality that imposes a local sales tax A Arapahoe County, Arvada, Aurora, Boulder, Fort Collins, Greeley, Jefferson County, Lakewood, Longmont, Thornton, or Westminster B Georgia Dekalb County (excluding Atlanta) A Any other locality that imposes a local sales tax B Illinois Arlington Heights, Bloomington, Champaign, Chicago, Cicero, Decatur, Evanston, Palatine, Peoria, Schaumburg, Skokie, Springfield, or any other locality that imposes a local sales tax A Aurora, Elgin, Joliet, Waukegan B Kansas Any locality that imposes a local sales tax B Louisiana Any other locality that imposes a local sales tax A East Baton Rouge Parish B Ascension Parish, Bossier Parish, Caddo Parish, Calcasieu Parish, Iberia Parish, Jefferson Parish, Lafayette Parish, Lafourche Parish, Livingston Parish, Orleans Parish, Ouachita Parish, Rapides Parish, St. Bernard Parish, St. Landry Parish, St. Tammany Parish, Tangipahoa Parish, or Terrebonne Parish C Mississippi City of Tupelo only A City of Jackson only C Missouri Any locality that imposes a local sales tax B New York Counties: Chautauqua, Chenango, Columbia, Delaware, Dutchess, Greene, Hamilton, Tioga Cities: New York or Norwich (Chenango County) A Counties: Albany, Allegany, Broome, Cattaraugus, Cayuga, Chemung, Clinton, Cortland, Erie, Essex, Franklin, Fulton, Genesee, Herkimer, Jefferson, Lewis, Livingston, Madison, Monroe, Montgomery, Nassau, Niagara, Oneida, Onondaga, Ontario, Orange, Orleans, Oswego, Otsego, Putnam, Rensselaer, Rockland, St. Lawrence, Saratoga, Schenectady, Schoharie, Schuyler, Seneca, Steuben, Suffolk, Sullivan, Tompkins, Ulster, Warren, Washington, Wayne, Westchester, Wyoming, or Yates Cities: Auburn, Glens Falls, Gloversville, Ithaca, Johnstown, Mount Vernon, New Rochelle, Ogdensburg, Olean, Oneida (Madison County), Oswego, Rome, Salamanca, Saratoga Springs, Utica, White Plains, or Yonkers B Any other locality that imposes a local sales tax D* North Carolina Any locality that imposes a local sales tax B South Carolina Allendale County, Bamberg County, Barnwell County, Calhoun County, Charleston County, Cherokee County, Chester County, Chesterfield County, Colleton County, Darlington County, Dillon County, Edgefield County, Florence County, Jasper County, Kershaw County, Lancaster County, Laurens County, Lee County, Marion County, Marlboro County, McCormick County, Saluda County, or Williamsburg County A Abbeville County, Aiken County, Anderson County, Berkeley County, Clarendon County, Dorchester County, Fairfield County, Greenwood County, Hampton County, Horry County, Lexington County, Myrtle Beach, Newberry County, Orangeburg County, Pickens County, Richland County, Spartanburg County, Union County, York County, or any other locality that imposes a local sales tax B Sumter County C Tennessee Any locality that imposes a local sales tax B Utah Any locality that imposes a local sales tax B Virginia Any locality that imposes a local sales tax A * Note: Local Table D is just 25% of the NY State table. The optional sales tax tables have historically been constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). The IRS did not have access to updated data to apply the methodology to create the tables for tax year 2025. To create these tables for tax year 2025, the IRS used the optional sales tax tables from tax year 2024 and applied two adjustments: 1) adjusted all values in every table using the rate of growth of total state general sales and gross receipts tax revenues from 2024 to 2025 (adjusted for changes in population) and 2) adjusted values in the state tables for the state of Louisiana to account for an increase in the tax rate for their state sales tax.

2025 Optional Local Sales Tax Tables (Based on a local sales tax rate of 1%)

Income Family Size Family Size Family Size Family Size At least But less than 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 1 2 3 4 5 Over 5 Local Table A Local Table B Local Table C Local Table D $0 $20,000 56 65 70 75 79 84 69 82 92 100 106 115 88 107 119 129 138 150 62 69 73 77 79 83 20,000 30,000 77 88 96 104 109 116 93 112 124 134 142 154 119 142 159 173 184 200 85 94 102 106 110 116 30,000 40,000 87 101 110 117 123 131 105 125 139 150 159 174 133 159 179 193 206 223 96 108 115 121 125 131 40,000 50,000 95 110 120 128 134 144 115 136 151 164 174 189 144 174 194 210 223 243 107 119 127 133 137 144 50,000 60,000 103 119 129 138 145 154 123 146 162 176 187 202 154 186 207 224 240 260 115 128 136 143 148 156 60,000 70,000 109 126 137 146 154 165 130 154 173 186 197 214 164 196 219 238 253 275 122 136 145 152 158 167 70,000 80,000 115 133 145 154 162 174 136 162 181 195 207 224 172 206 231 249 265 288 129 144 153 160 167 176 80,000 90,000 120 139 151 161 170 182 142 170 189 204 216 235 179 214 240 260 276 301 135 150 160 169 175 184 90,000 100,000 125 145 158 169 177 189 148 177 196 212 224 244 186 223 249 270 287 312 141 157 168 176 183 192 100,000 120,000 132 152 167 178 187 199 155 186 206 222 236 256 195 234 261 283 301 327 148 166 177 185 192 202 120,000 140,000 140 162 177 189 198 211 165 196 218 236 250 270 206 248 276 299 318 345 157 177 188 197 205 215 140,000 160,000 148 171 187 199 209 223 174 206 230 248 263 284 216 260 289 314 334 363 167 186 199 208 216 227 160,000 180,000 155 179 195 208 218 234 181 215 240 258 274 297 225 271 303 327 348 378 175 195 208 218 226 238 180,000 200,000 161 187 203 216 227 244 188 223 249 268 284 309 234 281 314 339 362 393 183 203 217 227 237 249 200,000 225,000 169 194 212 225 237 253 195 233 258 278 296 320 243 291 326 352 375 407 190 212 226 238 247 259 225,000 250,000 176 202 220 235 247 264 203 242 268 289 308 333 252 303 338 366 389 422 198 221 237 248 257 270 250,000 275,000 182 210 229 244 256 274 210 250 278 300 318 344 261 313 349 379 402 437 206 230 246 257 267 280 275,000 300,000 188 217 237 252 265 283 217 258 286 309 328 355 269 323 361 390 415 451 213 238 254 266 276 290 300,000 or more 216 250 272 290 305 326 248 295 327 352 374 405 306 368 409 444 471 512 255 284 304 318 330 347 The optional sales tax tables have historically been constructed using data from the Consumer Expenditure Survey (CES), which is administered by the Bureau of Labor Statistics (BLS). The IRS did not have access to updated data to apply the methodology to create the tables for tax year 2025. To create these tables for tax year 2025, the IRS used the optional sales tax tables from tax year 2024 and applied two adjustments: 1) adjusted all values in every table using the rate of growth of total state general sales and gross receipts tax revenues from 2024 to 2025 (adjusted for changes in population) and 2) adjusted values in the state tables for the state of Louisiana to account for an increase in the tax rate for their state sales tax.