December, 17th 2025
Each state has unique income tax withholding rules. Below are Alabama's 2026 withholding instructions, including allowance calculations, standard deduction adjustments, and the percentage method for determining tax due.
Employers must also adhere to federal income tax withholding rules. More information can be found here about federal rates .
Alternatively, employers can automatically calculate payroll withholding by using ezPaycheck.
| State Abbreviation | AL |
|---|---|
| State Tax Withholding State Code | 01 |
| Acceptable Exemption Form | A-4 |
| Basis For Withholding | State Exemptions |
| Acceptable Exemption Data | S, N, M, H / Number of Exemptions |
| TSP Deferred | Yes |
| Special Coding | Determine the Total Number Of Allowances Claimed field as follows: First Position - S = Single; N = Married, Filing Separate Returns; M = Married; H = Head of Household. Second and Third Positions - Enter the total number of allowances claimed. If less than 10, precede with a zero. |
| Additional Information | None |
| Official State Tax Website | Visit Official Website |
Alabama's Form A-4 uses personal exemptions based on filing status. A single taxpayer (or married filing separately) can claim a $1,500 personal exemption (enter code 'S' or 'MS'), while a married taxpayer (one income) or head of family can claim a $3,000 personal exemption (code 'M' for you and spouse, or 'H' for head of family). In addition, one allowance is permitted for each dependent that the employee will support (dependents exclude the spouse). No extra allowances are given for age or blindness on the Alabama form.
| Component | Allowances | Notes |
|---|---|---|
| Yourself (Single or Married Filing Separately) | $1,500 personal exemption | Code 'S' or 'MS' |
| Yourself and Spouse (Married, one income) or Head of Household | $3,000 personal exemption | Code 'M' or 'H' |
| Each Dependent | 1 allowance | Dependents exclude the spouse |
Total Allowances = Personal Exemption (based on filing status) + Number of Dependents
No additional allowances are provided for age or blindness. The personal exemption amount varies by filing status, not by number of allowances claimed.
For links to official state tax and revenue websites for all 50 states, visit our State and Local Tax Sites page.
Identify the correct standard deduction by referencing the tables below.
Find the correct personal exemption from below
Figure out the amount of addition exemptions based on the dependents/allowance table
Figure out the amount witheld for federal taxes.
Add these four together to figure out total deductions.
Subtract the total deductions from the gross pay to get the taxable amount.
Use the tax table below to determine the amount of tax to withold based on the taxable amount.
Want to calculate in an easier way? Learn how to calculate Alabama taxes via ezPaycheck below.
Learn More| Annualized Wages | Deduction |
|---|---|
| $0–$26,000 | $3,000 |
| $26,000–$26,500 | $2,975 |
| $26,500–$27,000 | $2,950 |
| $27,000–$27,500 | $2,925 |
| $27,500–$28,000 | $2,900 |
| $28,000–$28,500 | $2,875 |
| $28,500–$29,000 | $2,850 |
| $29,000–$29,500 | $2,825 |
| $29,500–$30,000 | $2,800 |
| $30,000–$30,500 | $2,775 |
| $30,500–$31,000 | $2,750 |
| $31,000–$31,500 | $2,725 |
| $31,500–$32,000 | $2,700 |
| $32,000–$32,500 | $2,675 |
| $32,500–$33,000 | $2,650 |
| $33,000–$33,500 | $2,625 |
| $33,500–$34,000 | $2,600 |
| $34,000–$34,500 | $2,575 |
| $34,500–$35,000 | $2,550 |
| $35,000–$35,500 | $2,525 |
| Over $35,500 | $2,500 |
| Annualized Wages | Deduction |
|---|---|
| $0–$13,000 | $4,250 |
| $13,000–$13,250 | $4,162 |
| $13,250–$13,500 | $4,074 |
| $13,500–$13,750 | $3,986 |
| $13,750–$14,000 | $3,898 |
| $14,000–$14,250 | $3,810 |
| $14,250–$14,500 | $3,722 |
| $14,500–$14,750 | $3,634 |
| $14,750–$15,000 | $3,546 |
| $15,000–$15,250 | $3,458 |
| $15,250–$15,500 | $3,370 |
| $15,500–$15,750 | $3,282 |
| $15,750–$16,000 | $3,194 |
| $16,000–$16,250 | $3,106 |
| $16,250–$16,500 | $3,018 |
| $16,500–$16,750 | $2,930 |
| $16,750–$17,000 | $2,842 |
| $17,000–$17,250 | $2,754 |
| $17,250–$17,500 | $2,666 |
| $17,500–$17,750 | $2,578 |
| Over $17,750 | $2,500 |
| Annualized Wages | Deduction |
|---|---|
| $0–$26,000 | $5,200 |
| $26,000–$26,500 | $5,065 |
| $26,500–$27,000 | $4,930 |
| $27,000–$27,500 | $4,795 |
| $27,500–$28,000 | $4,660 |
| $28,000–$28,500 | $4,525 |
| $28,500–$29,000 | $4,390 |
| $29,000–$29,500 | $4,255 |
| $29,500–$30,000 | $4,120 |
| $30,000–$30,500 | $3,985 |
| $30,500–$31,000 | $3,850 |
| $31,000–$31,500 | $3,715 |
| $31,500–$32,000 | $3,580 |
| $32,000–$32,500 | $3,445 |
| $32,500–$33,000 | $3,310 |
| $33,000–$33,500 | $3,175 |
| $33,500–$34,000 | $3,040 |
| $34,000–$34,500 | $2,905 |
| $34,500–$35,000 | $2,770 |
| $35,000–$35,500 | $2,635 |
| Over $35,500 | $2,500 |
| Withholding Allowance | Annual Amount |
|---|---|
| Lump sum withholding allowance | $0 |
| For each allowance | $1,500 |
Personal exemption: $1,500 for Single or Married Filing Separately
| Withholding Allowance | Annual Amount |
|---|---|
| Lump sum withholding allowance | $0 |
| For each allowance | $3,000 |
Personal exemption: $3,000 for Married or Head of Household
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $500 | $0 | + | 2.00% | $0 |
| $500 | $3,000 | $10 | + | 4.00% | $500 |
| $3,000 | and over | $110 | + | 5.00% | $3,000 |
| If Taxable Income Is | Tax Withholding | ||||
|---|---|---|---|---|---|
| Over | But Not Over | Base | + | Rate | Of Excess Over |
| $0 | $1,000 | $0 | + | 2.00% | $0 |
| $1,000 | $6,000 | $20 | + | 4.00% | $1,000 |
| $6,000 | and over | $220 | + | 5.00% | $6,000 |
ezPaycheck simplifies payroll calculations, including Alabama's withholding rules. Easily compute taxes, generate reports, and print paychecks or tax forms.
We strive to provide accurate and up-to-date Alabama state tax information for 2026. If you notice any discrepancies, errors, or have questions about the tax rates or calculations shown on this page, please contact our support team. We appreciate your feedback and will review and update the information as needed.
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