See how much of a US bonus you'll take home in 2026: federal income tax withheld by the 22% flat rate or the aggregate method, Social Security, Medicare and your state's bonus rate.
How to use the bonus tax calculator
- Enter the bonus and choose your state.
- Choose the federal method: flat 22% when the bonus is paid on its own, or aggregate when it's paid with a regular paycheck (then add your pay frequency, paycheck and W-4 filing status).
- Add year-to-date pay and any 401(k) percentage if they apply, and read your take-home bonus. The gross-up box works backwards from the amount you want to receive.
How bonus withholding works (2026)
- Flat method: 22% of the bonus, or 37% on supplemental pay over $1 million in the year.
- Aggregate method: withholding on (paycheck + bonus) minus withholding on the paycheck alone, using the IRS Publication 15-T percentage-method tables for Forms W-4 from 2020 or later.
- Social Security: 6.2% until your wages for the year reach $184,500. Medicare: 1.45%, plus 0.9% Additional Medicare Tax on wages over $200,000.
- State: the state's supplemental rate for bonuses paid separately; some states use the aggregate method or their regular tables instead.
Worked example
A $5,000 bonus paid separately in a state with no income tax: federal 22% = $1,100, Social Security 6.2% = $310, Medicare 1.45% = $72.50, so you take home $3,517.50. In California, add 10.23% ($511.50): take-home $3,006.00. Paid with a $3,000 biweekly paycheck by the aggregate method (single), federal withholding is $1,166.31 instead of $1,100, because $8,000 every two weeks looks like a $208,000 salary.
Sources, checked 7 October 2026: IRS Publication 15 (2026) and Treasury Regulation 31.3402(g)-1 for supplemental wages, IRS Publication 15-T (2026) for the percentage-method tables, the SSA's 2026 wage base, IRS Topic 560 for Additional Medicare Tax, and each listed state's 2026 withholding guide. An estimate, not tax advice.
Frequently asked questions
How much tax is taken out of a bonus in 2026?
If your employer pays the bonus separately from your wages, federal income tax is usually withheld at a flat 22% (IRS Publication 15, 2026). Social Security (6.2%) and Medicare (1.45%) come off too, plus state tax in most states. A $5,000 bonus with no state tax leaves about $3,517.50 after $1,100 federal, $310 Social Security and $72.50 Medicare.
What's the difference between the flat and aggregate methods?
With the flat (percentage) method the bonus is withheld at 22% whatever your W-4 says. With the aggregate method the employer adds the bonus to a regular paycheck, works out withholding on the total as if it were one normal paycheck, and takes off what's withheld from the paycheck alone. Because a big paycheck looks like a big salary, the aggregate method often withholds more.
Are bonuses taxed more than salary?
No. A bonus is ordinary income and is taxed at the same rates as your salary when you file your return. Only the withholding differs: if 22% is more than your actual rate you get the difference back as a refund, and if it's less you'll owe it.
When does the 37% rate apply?
When the bonuses and other supplemental wages your employer pays you in a calendar year go over $1 million, the part over $1 million must be withheld at 37%, whatever method or W-4 is used. Enter earlier bonuses under 'Year to date' to see it.
What are the state bonus tax rates?
Many states set a flat rate for bonuses paid separately, for example California 10.23%, New York 11.70% (plus 4.25% in New York City), Pennsylvania 3.07%, Illinois 4.95% and Michigan 4.25%. The calculator lists the rates we've checked in each state's 2026 withholding guide; nine states don't tax wages at all.
Can I reduce the tax on my bonus?
Putting part of it into a traditional 401(k) lowers the income tax withheld (but not Social Security or Medicare), within the yearly limit. Enter the percentage under 'Year to date and 401(k)'. Whether that suits you is a personal decision; a tax adviser can help.
