--- title: Local Payroll Tax Book Updated for 2026 description: PAYO’s Guide to Local Payroll Taxes updated for 2026. image: https://payroll.org/images/default-source/default-album/local-payroll-tax-book-updated-for-2026.jpg?sfvrsn=b2d44fff_0 --- [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/American-Payroll-Associations-Chapter-Relations-877434285724525/) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](http://www.linkedin.com/groups?about=&gid=1051077&trk=anet_ug_grppro) [![soc-tw](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_tw.svg "soc-tw")](https://twitter.com/APAChapters?lang=en) - [Home](https://blogs.payroll.org/chapter-leaders) - [About](https://blogs.payroll.org/about) - [Connect](https://blogs.payroll.org/connect) - [Resources](https://blogs.payroll.org/resources) ![23-PayNewsNow-Horiz-Logo](https://blogs.payroll.org/hs-fs/hubfs/23-PayNewsNow-Horiz-Logo.png?width=1300&name=23-PayNewsNow-Horiz-Logo.png "23-PayNewsNow-Horiz-Logo") [![26 PayrollOrg®RGB-NoTag long](https://blogs.payroll.org/hs-fs/hubfs/26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg?width=1300&name=26%20PayrollOrg%C2%AERGB-NoTag%20long.jpg "26 PayrollOrg®RGB-NoTag long")](https://payroll.org/) Custom URL No Widget: By [Lorelei Abernathy, Esq.](https://blogs.payroll.org/pay-news-now/author/lorelei-abernathy-esq) on Nov 21, 2025 9:05:07 AM # Local Payroll Tax Book Updated for 2026 Payroll professionals can demystify local payroll tax compliance with PayrollOrg’s *Guide to Local Payroll Taxes*. This helpful source has been updated for 2026 with the latest compliance information in all 16 states where local payroll tax rules apply: Alabama, California, Colorado, Delaware, Indiana, Kentucky, Maryland, Michigan, Missouri, New Jersey, New York, Ohio, Oregon, Pennsylvania, Washington, and West Virginia*.* Use this resource to look up current local payroll tax rates, exemptions, return and payment submission requirements, penalties, recordkeeping obligations, registration guidelines, forms, and more. ### **New for 2026** The guide also includes information on the new Seattle Social Housing Tax as well as additional examples explaining how businesses establish nexus in a state. The *Guide to Local Payroll Taxes* is available as an **[online publication](https://ebiz.payroll.org/ebusiness/ProductCatalog/Product.aspx?ID=19110&utm_source=CategoryPage)** on the **[Bookshelf](https://bookshelf.payroll.org/)** as well as a **[softcover book](https://ebiz.payroll.org/ebusiness/ProductCatalog/Product.aspx?ID=19109&utm_source=CategoryPage)**. --- Interested in more state and local payroll coverage? PayrollOrg’s **[*PayState Update*](https://ebiz.payroll.org/ebusiness/ProductCatalog/Product.aspx?ID=19)** eNewsletter is perfect for you. --- *Lorelei Abernathy, Esq., is Editor of PayState Update and Editor of Payroll Information Resources for PayrollOrg.* ### Search ![payroll-logo-white](https://blogs.payroll.org/hs-fs/hubfs/payroll-logo-white.png?width=200&name=payroll-logo-white.png "payroll-logo-white") [Privacy Policy](http://www.americanpayroll.org/privacy/)     |     Acceptable Use ©[PayrollOrg](http://payroll.org) [![soc-fb](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_fb.svg "soc-fb")](https://www.facebook.com/PayrollOrg) [![soc-in](https://blogs.payroll.org/hubfs/ct-23-assets/footer-icon_li.svg "soc-in")](https://www.linkedin.com/company/payroll-org/mycompany/) [![Twitter-X-White-Logo-PNG](https://blogs.payroll.org/hs-fs/hubfs/Twitter-X-White-Logo-PNG.png?width=20&height=19&name=Twitter-X-White-Logo-PNG.png)](https://twitter.com/PayNews)