# 26 C.F.R. § 31.3301-3 (2026): Rate and computation of tax

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_3

## Section

- **Citation:** 26 C.F.R. § 31.3301-3 (2026)
- **Heading:** Rate and computation of tax
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 26 CFR: Internal Revenue / Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY / Part 31: EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE / Subpart D: Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) / § 31.3301-3: § 31.3301-3   Rate and computation of tax.

## Text

(a) The rates of tax with respect to wages paid in calendar years after 1954 are as follows:
Percent
In the calendar years 1955 to 1960, both inclusive
3
In the calendar year 1961
3.1
In the calendar year 1962
3.5
In the calendar year 1963
3.35
In the calendar year 1964 and subsequent calendar years
3.1
(b) The tax is computed by applying to the wages paid in a calendar year, with respect to employment after December 31, 1938, the rate in effect at the time the wages are paid.
[T.D. 6658, 28 FR 6632, June 27, 1963]

## Nearby sections

- [26 C.F.R. § 31.3301-1 (2026) § 31.3301-1   Persons liable for tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_1.md)
- [26 C.F.R. § 31.3301-2 (2026) § 31.3301-2   Measure of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_2.md)
- [26 C.F.R. § 31.3301-3 (2026) § 31.3301-3   Rate and computation of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_3.md)
- [26 C.F.R. § 31.3301-4 (2026) § 31.3301-4   When wages are paid.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_4.md)
- [26 C.F.R. § 31.3302(a)-1 (2026) § 31.3302(a)-1   Credit against tax for contributions paid.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(a)_1.md)
- [26 C.F.R. § 31.3302(a)-2 (2026) § 31.3302(a)-2   Refund of State contributions.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(a)_2.md)
- [26 C.F.R. § 31.3302(a)-3 (2026) § 31.3302(a)-3   Proof of credit under section 3302(a).](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(a)_3.md)
- [26 C.F.R. § 31.3302(b)-1 (2026) § 31.3302(b)-1   Additional credit against tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(b)_1.md)
- [26 C.F.R. § 31.3302(b)-2 (2026) § 31.3302(b)-2   Proof of additional credit under section 3302(b).](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(b)_2.md)
- [26 C.F.R. § 31.3302(c)-1 (2026) § 31.3302(c)-1   Limit on total credits.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(c)_1.md)
- [26 C.F.R. § 31.3302(d)-1 (2026) § 31.3302(d)-1   Definitions and special rules relating to limit on total credits.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(d)_1.md)
- [26 C.F.R. § 31.3302(e)-1 (2026) § 31.3302(e)-1   Successor employer.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3302(e)_1.md)
- [26 C.F.R. § 31.3306(a)-1 (2026) § 31.3306(a)-1   Who are employers.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3306(a)_1.md)
- [26 C.F.R. § 31.3306(b)-1 (2026) § 31.3306(b)-1   Wages.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3306(b)_1.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P31_S31_3301_3. Check the current official text before relying on it. Not legal advice.