Revised Withholding Tables in 3 States: What Payroll Needs to Know Now

Most state withholding tables coincide with the start of the calendar year. But mid-year adjustments happen too, and they can catch payroll teams off guard, especially when the new tables apply retroactively.

Three states released revised withholding tables in 2026. Now’s a good time for payroll teams to verify those changes have been implemented.

Mid-Year Withholding Table Updates

Arkansas released revised withholding tables on May 29, 2026, following the signing of HB 1001. The update reduces the top withholding rate from 3.9% to 3.7%. Payroll teams with Arkansas employees should verify the revised tables have been implemented. For more info, go to the Arkansas 2026 Withholding Tax Forms & Instructions page.

Georgia released revised withholding tables after HB 463 lowered the state’s income tax rate. Although the tables were released mid-year, they apply retroactively to Jan. 1, 2026. Payroll teams with Georgia employees should confirm their systems reflect the updated tables and review whether any payroll adjustments are needed for earlier 2026 pay periods. For more info, go to the Georgia 2026 Employer’s Tax Guide.

Utah released revised tables for payroll periods beginning on or after June 1, 2026, reducing the withholding rate from 4.5% to 4.45%. Payroll teams with Utah employees should ensure the revised tables are being used for those payroll periods. For more info, go to the Utah 2026 Withholding Tax Guide (Publication 14).

Mid-year withholding table changes are less common than January updates, but they can still create payroll issues if overlooked. A quick review can help payroll teams avoid errors later in the year. For other state payroll tax changes to watch, see our 2026 state tax updates.