United States public holidays 2026, sales tax and tax data
United States: 11 public holidays in 2026 (next: Veterans Day, 11 Nov 2026); corporate tax rate 21%; minimum wage 7.25 USD/hour; policy interest rate 4%; inflation rate (CPI) 3.4%.
14 series, each cited to the official source it was verified against; most recently verified 13 Oct 2026. Currency USD.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
United States public holidays 2026
11 days in 2026; next: Veterans Day on 11 Nov 2026. Official source: 5 U.S.C. 6103(a) (legal public holidays) and 5 U.S.C. 6103(b) plus Executive Order 11582… · last verified 30 Jul 2026
Fixed by law 3 Confirmed 7 Substitute 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | 5 U.S.C. 6103(a) (legal public… |
| 19 Jan 2026 Mon | Birthday of Martin Luther King, Jr. | Confirmed | 5 U.S.C. 6103(a) (legal public… |
| 16 Feb 2026 Mon | Washington's Birthday | Confirmed | 5 U.S.C. 6103(a) (legal public… |
| 25 May 2026 Mon | Memorial Day | Confirmed | 5 U.S.C. 6103(a) (legal public… |
| 19 Jun 2026 Fri | Juneteenth National Independence Day | Confirmed | 5 U.S.C. 6103(a) (legal public… |
| 3 Jul 2026 Fri | Independence Day observed |
Substitute | 5 U.S.C. 6103(a) (legal public… |
| 7 Sep 2026 Mon | Labor Day | Confirmed | 5 U.S.C. 6103(a) (legal public… |
| 12 Oct 2026 Mon | Columbus Day | Confirmed | 5 U.S.C. 6103(a) (legal public… |
| 11 Nov 2026 Wed | Veterans Day | Fixed by law | 5 U.S.C. 6103(a) (legal public… |
| 26 Nov 2026 Thu | Thanksgiving Day | Confirmed | 5 U.S.C. 6103(a) (legal public… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | 5 U.S.C. 6103(a) (legal public… |
2027 dates already held (11)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day | Fixed by law | 5 U.S.C. 6103(a) (legal public… |
| 18 Jan 2027 Mon | Birthday of Martin Luther King, Jr. | Confirmed | 5 U.S.C. 6103(a) (legal public… |
| 15 Feb 2027 Mon | Washington's Birthday | Confirmed | 5 U.S.C. 6103(a) (legal public… |
| 31 May 2027 Mon | Memorial Day | Confirmed | 5 U.S.C. 6103(a) (legal public… |
| 18 Jun 2027 Fri | Juneteenth National Independence Day observed |
Substitute | 5 U.S.C. 6103(a) (legal public… |
| 5 Jul 2027 Mon | Independence Day observed |
Substitute | 5 U.S.C. 6103(a) (legal public… |
| 6 Sep 2027 Mon | Labor Day | Confirmed | 5 U.S.C. 6103(a) (legal public… |
| 11 Oct 2027 Mon | Columbus Day | Confirmed | 5 U.S.C. 6103(a) (legal public… |
| 11 Nov 2027 Thu | Veterans Day | Fixed by law | 5 U.S.C. 6103(a) (legal public… |
| 25 Nov 2027 Thu | Thanksgiving Day | Confirmed | 5 U.S.C. 6103(a) (legal public… |
| 24 Dec 2027 Fri | Christmas Day observed |
Substitute | 5 U.S.C. 6103(a) (legal public… |
10 regional calendars add days on top of this national list — see them by region.
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current United States value
Rate schedules and breakdowns
State general sales tax rate
no single figure · in force from 1789-03-04 · Official source: Absence of federal statute: no provision of the Internal Revenue Code (Title… · last verified 4 Aug 2026
By subdivision
| Code | Name | Value | Source | Last verified |
|---|---|---|---|---|
| US-AL | Alabama | 4 | Alabama Department of Revenue - Sales… | last verified 4 Aug 2026 |
| US-AK | Alaska | none — see note | Alaska Department of Commerce… | last verified 4 Aug 2026 |
| US-AR | Arkansas | 6.5 | Arkansas Department of Finance and… | last verified 4 Aug 2026 |
| US-CA | California | 7.25 | California Department of Tax and Fee… | last verified 4 Aug 2026 |
| US-CO | Colorado | 2.9 | Colorado Department of Revenue -… | last verified 5 Aug 2026 |
| US-CT | Connecticut | 6.35 | Connecticut Department of Revenue… | last verified 4 Aug 2026 |
| US-DE | Delaware | none — see note | Delaware Division of Revenue - 'Doing… | last verified 4 Aug 2026 |
| US-DC | District of Columbia | 6 | DC Office of Tax and Revenue - Sales… | last verified 5 Aug 2026 |
| US-GA | Georgia | 4 | Georgia Department of Revenue | last verified 4 Aug 2026 |
| US-HI | Hawaii | none — see note | Hawaii Department of Taxation - General… | last verified 4 Aug 2026 |
| US-IL | Illinois | 6.25 | Illinois Department of Revenue | last verified 4 Aug 2026 |
| US-IN | Indiana | 7 | Indiana Department of Revenue - Sales… | last verified 4 Aug 2026 |
| US-IA | Iowa | 6 | Iowa Department of Revenue - Sales &… | last verified 5 Aug 2026 |
| US-KY | Kentucky | 6 | Kentucky Department of Revenue - Sales… | last verified 4 Aug 2026 |
| US-LA | Louisiana | 5 | Louisiana Department of Revenue -… | last verified 5 Aug 2026 |
| US-ME | Maine | 5.5 | Maine Revenue Services - Sales and Use… | last verified 4 Aug 2026 |
| US-MD | Maryland | 6 | Comptroller of Maryland, Taxpayer… | last verified 5 Aug 2026 |
| US-MN | Minnesota | 6.875 | Minnesota Department of Revenue -… | last verified 5 Aug 2026 |
| US-MT | Montana | none — see note | Montana Department of Revenue - 'Sales… | last verified 4 Aug 2026 |
| US-NE | Nebraska | 5.5 | Nebraska Department of Revenue -… | last verified 4 Aug 2026 |
| US-NV | Nevada | 6.85 | Nevada Department of Taxation -… | last verified 5 Aug 2026 |
| US-NJ | New Jersey | 6.625 | New Jersey Division of Taxation - Sales… | last verified 4 Aug 2026 |
| US-NM | New Mexico | none — see note | New Mexico Taxation and Revenue… | last verified 5 Aug 2026 |
| US-NY | New York | 4 | New York State Department of Taxation… | last verified 4 Aug 2026 |
| US-NC | North Carolina | 4.75 | North Carolina Department of Revenue | last verified 4 Aug 2026 |
| US-ND | North Dakota | 5 | North Dakota Office of State Tax… | last verified 4 Aug 2026 |
| US-OH | Ohio | 5.75 | Ohio Department of Taxation - 'Sales… | last verified 4 Aug 2026 |
| US-OK | Oklahoma | 4.5 | Oklahoma Tax Commission - Sales and Use… | last verified 5 Aug 2026 |
| US-OR | Oregon | none — see note | Oregon Department of Revenue | last verified 4 Aug 2026 |
| US-PA | Pennsylvania | 6 | Pennsylvania Department of Revenue | last verified 4 Aug 2026 |
| US-SC | South Carolina | 6 | South Carolina Department of Revenue -… | last verified 4 Aug 2026 |
| US-SD | South Dakota | 4.2 | South Dakota Department of Revenue -… | last verified 4 Aug 2026 |
| US-TX | Texas | 6.25 | Texas Comptroller of Public Accounts | last verified 4 Aug 2026 |
| US-UT | Utah | 4.7 | Utah State Tax Commission - Sales Tax… | last verified 4 Aug 2026 |
| US-VT | Vermont | 6 | Vermont Department of Taxes - Sales and… | last verified 5 Aug 2026 |
| US-VA | Virginia | 5.3 | Virginia Department of Taxation -… | last verified 4 Aug 2026 |
| US-WA | Washington | 6.5 | Washington State Department of Revenue | last verified 4 Aug 2026 |
| US-WV | West Virginia | 6 | West Virginia Tax Division - Municipal… | last verified 5 Aug 2026 |
| US-WI | Wisconsin | 5 | Wisconsin Department of Revenue -… | last verified 5 Aug 2026 |
| US-WY | Wyoming | 4 | Wyoming Statutes, W.S. 39-15-104… | last verified 5 Aug 2026 |
Withholding tax rates
30% across 4 withholding taxes — no single rate · in force from 1966-11-13 · Official source: Internal Revenue Code (26 U.S.C.), sections 871(a), 881(a), 1441 and 1442… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | US-source dividends to foreign persons (FDAP) | 30 | dividends from US sources paid to a non-resident alien individual or foreign corporation, not effectively connected with a US trade or business | 26 U.S.C. s.871(a)(1): 'there is hereby… |
| Withheld at source by the payer under ss.1441/1442. Certain interest-related dividends and short-term capital gain dividends of regulated investment companies are statutorily exempt (s.871(k)). | ||||
| interest | US-source interest to foreign persons (FDAP) | 30 | US-source interest paid to a non-resident alien individual or foreign corporation, not effectively connected with a US trade or business, and not qualifying for the portfolio-interest or other statutory exemption | 26 U.S.C. ss.871(a)(1)(A) and 881(a)(1)… |
| THE 30% IS THE STATUTORY DEFAULT BUT MOST CROSS-BORDER DEBT INTEREST IS STATUTORILY EXEMPT: 'portfolio interest' - interest on obligations in registered form where the beneficial owner certifies it is not a US person - bears NO withholding (ss.871(h)/881(c)). The exemption does… | ||||
| royalties | US-source royalties to foreign persons (FDAP) | 30 | royalties from US sources - including gains from the sale of patents, copyrights and similar intangibles contingent on productivity or use - paid to a non-resident alien individual or foreign corporation, not effectively connected with a US trade or business | 26 U.S.C. ss.871(a)(1) and 881(a): the… |
| No general statutory exemption analogous to portfolio interest exists for royalties; the 30% applies to the gross amount unless a treaty reduces it. | ||||
| branch-profits | Branch profits tax | 30 | the 'dividend equivalent amount' of a foreign corporation's US branch - effectively connected earnings not reinvested in the US business - as a proxy for dividend withholding on a US subsidiary | 26 U.S.C. s.884(a): 'In addition to the… |
| Not a withholding on a payment - it is assessed on the branch itself - but included because it is the US remittance-level head paralleling dividend WHT. Section 884(f) also imposes 30% branch-level interest tax on excess interest. | ||||
Federal individual income tax brackets (single filer, tax year 2026)
10–37% across 7 bands · in force from 2026-01-01 · Official source: Rev. Proc. 2025-32, section 4.01, Table 3 (Section 1(c) - Unmarried Individuals… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 12400 | 10 |
| 12400 | 50400 | 12 |
| 50400 | 105700 | 22 |
| 105700 | 201775 | 24 |
| 201775 | 256225 | 32 |
| 256225 | 640600 | 35 |
| 640600 | — | 37 |
Statutory social-insurance contributions
0–12.4% across 7 contribution branches · in force from 2026-01-01 · Official source: 26 U.S.C. §3101(a),(b)(1),(b)(2) (employee FICA); 26 U.S.C. §3111(a),(b)… · last verified 8 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | employer matched |
|---|---|---|---|---|---|---|---|
| oasdi | Old-Age, Survivors, and Disability Insurance (OASDI / "Social Security"), levied under the Federal Insurance Contributions Act (FICA) | 12.4 | 6.2 | 6.2 | percent | "Wages" as defined in 26 U.S.C. §3121(a) — cash and most non-cash remuneration for employment, including bonuses, commissions, tips and taxable fringe benefits. Applied to CUMULATIVE year-to-date wages paid by ONE employer in the calendar year, up to the contribution and benefit base. Elective 401(k)/403(b) deferrals are NOT excluded from the FICA base even though they are excluded from income-tax wages; §125 cafeteria-plan salary reductions (health premiums, FSA) ARE excluded. | true |
| The ceiling is PER EMPLOYER, not per person. An employee with two or more unrelated employers has OASDI withheld separately by each up to $184,500 each; the individual reclaims the excess as a refundable credit on Form 1040 (26 U.S.C. §31(b)), but NEITHER employer gets a refund… | |||||||
| medicare_hi | Hospital Insurance (Medicare Part A), levied under FICA | 2.9 | 1.45 | 1.45 | percent | Same §3121(a) wage definition as OASDI, but with NO upper limit — every dollar of covered wages is liable from the first dollar. | true |
| No wage cap since 1994. Separate HI taxable maxima did exist historically ($125,000 / $130,200 / $135,000 for 1991-93 respectively) — legacy payroll data for those years is not comparable. Do not apply the OASDI ceiling to Medicare; sharing one ceiling across both branches is a… | |||||||
| additional_medicare | Additional Medicare Tax | 0.9 | 0.9 | 0 | percent | §3121(a) wages in excess of a threshold. Two DIFFERENT figures apply: the employer withholds on wages it pays above $200,000 in the calendar year regardless of the employee's filing status; the employee's actual liability is computed on combined wages/compensation/self-employment income above the filing-status threshold. | false |
| THE SINGLE MOST MIS-IMPLEMENTED US PAYROLL ITEM. Three traps. (1) Employee-only — there is deliberately no employer match, so an engine that mirrors every FICA line to the employer over-accrues. (2) The $200,000 withholding trigger is NOT the liability threshold. The employer… | |||||||
| futa | Federal Unemployment Tax Act (FUTA) — employer-only federal unemployment levy | 6 | 0 | 6 | percent | First $7,000 of §3306(b) wages paid to each employee per employer per calendar year. Never deducted from pay. | false |
| THE OPERATIVE RATE FOR A COMPLIANT EMPLOYER IS 0.6 PERCENT, NOT 6.0 PERCENT. The 6.0 percent in rate_employer is what §3301 actually fixes, and it is reported here for instrument fidelity, but an employer who pays its state unemployment contributions on time in a… | |||||||
| state_unemployment | State Unemployment Insurance (SUTA / state UC) — 50 states, DC and territories, each a separate scheme | — | — | — | percent | State-defined taxable wage base per employee per calendar year, ranging from the federal floor of $7,000 (e.g. California, Arizona, Florida) to over $60,000 (e.g. Washington). Each state sets its own. | false |
| DELIBERATE NULLS — there is genuinely no national rate and none can honestly be quoted. Every employer receives an individually experience-rated contribution rate from each state in which it has covered employment, recalculated annually from that employer's own layoff history… | |||||||
| workers_compensation | Workers' compensation insurance — state-mandated occupational injury cover | — | 0 | — | percent | Employer payroll, classified by occupational class code; priced per $100 of payroll rather than as a payroll-tax percentage. | false |
| DELIBERATE NULLS — employer-risk-rated, so no national rate exists. Included so the branch is visibly present rather than silently missing: it is a mandatory employer cost of employment in every state, but in almost all states it is an insurance premium, not a payroll tax, and… | |||||||
| state_disability_pfml | State temporary disability insurance and paid family/medical leave — employee-side state payroll deductions | — | — | — | percent | State-defined wages, capped either at the OASDI base, at a state-specific base, or uncapped. | false |
| DELIBERATE NULLS at national level — the United States has no federal statutory sickness, disability, maternity or paid-family-leave contribution at all. This branch exists ONLY in a minority of states, and it is the main source of employee-side deductions beyond FICA. Roughly a… | |||||||
Federal Reserve H.10 foreign exchange reference rates
22 reference rates held · in force from 2026-10-02 · Official source: Board of Governors of the Federal Reserve System · last verified 13 Oct 2026
| currency | rate |
|---|---|
| EUR | 1.1259 |
| GBP | 1.3234 |
| JPY | 0.006337 |
| AUD | 0.6953 |
| BRL | 0.19149 |
| CAD | 0.701607 |
| CHF | 1.205836 |
| CNY | 0.149169 |
| DKK | 0.150209 |
| HKD | 0.127437 |
| INR | 0.010383 |
| KRW | 0.000743 |
| LKR | 0.003025 |
| MXN | 0.054969 |
| MYR | 0.245038 |
| NOK | 0.10375 |
| NZD | 0.5612 |
| SEK | 0.099317 |
| SGD | 0.782044 |
| THB | 0.02978 |
| TWD | 0.03124 |
| ZAR | 0.059993 |
Tax filing deadlines
4 deadline rules · in force from — · Official source: 4 rules, each cited to its own official source; series-level citation is the… · last verified 13 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| paye-deposit-monthly | paye | payment | Employment tax deposit (federal income tax withheld, social security and Medicare) — monthly schedule depositors | monthly | Monthly schedule depositors: employers that reported $50,000 or less of taxes for the lookback period. | primary | 2026-10-13 | IRS Publication 15 (Circular E)… |
| Federal only. Semiweekly schedule depositors (lookback-period taxes over $50,000) deposit Wednesday/Friday on a payday-driven schedule and are not modelled. The $100,000 next-day deposit rule overrides both schedules. 'Legal holiday' means a legal holiday in the District of… | ||||||||
| paye-return-941-quarterly | paye | return | Form 941, Employer's Quarterly Federal Tax Return | quarterly | Employers filing Form 941 (employers notified to file annual Form 944 instead are not covered). | primary | 2026-10-13 | IRS Publication 15 (Circular E)… |
| If all taxes for the quarter were deposited timely and in full, the return may be filed by the 10th day of the 2nd month following the quarter (not modelled). Quarters end Mar 31, Jun 30, Sep 30, Dec 31. | ||||||||
| cit-return-1120-annual | cit | return_and_payment | Form 1120, U.S. Corporation Income Tax Return (and balance of tax due) | annual | Domestic corporations filing Form 1120 (see notes for June 30 fiscal years beginning before 2026). | primary | 2026-10-13 | Instructions for Form 1120 (IRS) |
| Exception: a corporation with a fiscal year ending June 30 files by the 15th day of the 3rd month after year end for tax years beginning before 1 January 2026 (IRC § 6072(b) as amended by the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, §… | ||||||||
| cit-estimated-tax-installments | cit | provisional_payment | Corporate estimated tax installments | quarterly | Corporations that expect total tax for the year (less applicable credits) to be $500 or more. | primary | 2026-10-13 | Instructions for Form 1120 (IRS) |
| Must be paid by electronic funds transfer (EFTPS). Months are months of the corporation's own tax year (calendar-year corporation: Apr 15, Jun 15, Sep 15, Dec 15). | ||||||||
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Compare each figure with the other North American countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions · Official exchange rates · Tax filing deadlines
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