How percentage of income works
In percentage states, only the non-custodial parent's income is used in the base calculation. A fixed percentage from a state-published table is applied based on the number of children. Add-ons may be split separately depending on the state.
State percentage tables
| State | 1 child | 2 | 3 | 4 | 5+ | Income basis |
|---|---|---|---|---|---|---|
| Illinois | 20% | 28% | 32% | 40% | 45% | Gross |
| Mississippi | 14% | 20% | 22% | 24% | 26% | Gross |
| Nevada | 18% | 25% | 29% | 31% | 33% | Gross |
| North Dakota | 14.35% | 20.35% | 22.35% | 24.35% | 26.35% | Net |
| Texas | 20% | 25% | 30% | 35% | 40% | Net |
| Wisconsin | 17% | 25% | 29% | 31% | 34% | Gross |
Texas net resources
Texas applies its percentage to net resources: gross income minus federal income tax for a single person claiming one personal exemption, Social Security taxes, state income tax, union dues, and the cost of health insurance for the children. For most wage earners, net resources approximate 75% of gross.