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Update US19JanTaxR1.md
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dynamics-gp/payroll/US19JanTaxR1.md

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ms.topic: article
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ms.reviewer: jswymer
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ms.author: theley
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ms.date: 1/14/2026
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ms.date: 1/16/2026
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# U.S. 2026 Payroll Tax Update
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- North Carolina
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- North Dakota
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- Oregon
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- Rhode Island
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- Vermont
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### Withholding changes for Arkansas
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| 4,550 | 11,400 | 479 | 6.75% | 4,550 |
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| 11,400 | 50,000 | 941 | 8.75% | 11,400 |
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### Withholding changes for Rhode Island
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For all Filing Status the Personal Exemption ($1,000) wage limit increased to $290,800
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Withholding rates for taxpayers filing as *MAR* and *SINGLE*:
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| If Over | But Not Over | Tax Amount | Tax Rate | On Excess Over |
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|-------------|------------------|----------------|--------------|--------------------|
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| 0 | 82,050 | 0 | 3.75% | 0 |
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| 82,050 | 186,450 | 3,076.88 | 4.75% | 82,050 |
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| 186,450 | And Over | 8,035.88 | 5.99% | 186,450 |
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### Withholding changes for Vermont
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The Personal Exemption amount is $5,400

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