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Bonus Tax Calculator

Estimate your after-tax bonus using the percentage or aggregate withholding method.

Last data update: May 26, 2026 · 2026 IRS Publication 15-T (percentage method) and supplemental wages rules; FICA wage base $176,100

$

Gross bonus before any withholding.

$

Used for aggregate method & bracket lookup.

Flat 22% federal (37% on portion above $1M). Used when the bonus is paid on a separate check.

Combines bonus with salary, applies your marginal bracket. Used when the bonus is included in a regular paycheck.

%

Use 0 for no-tax states (TX, FL, WA, NV, etc.).

After-tax bonus
You keep of your bonus
Federal withholding ()
FICA (SS + Medicare)
State withholding
Effective withholding rate

Withholding only. Your final tax bill is settled when you file your return.

i
What you actually owe vs. what's withheld

Your employer withholds at the rate above, but your real federal tax on this bonus is based on your marginal bracket: about for your income range, which is in federal tax. Difference vs. percentage-method withholding: at tax time. Bonuses are typically over-withheld then refunded.

How to use this calculator

Enter your bonus amount and your annual regular salary. The salary matters because it determines your marginal tax bracket and whether part of the bonus crosses Social Security or Additional Medicare thresholds.

Pick your filing status, then choose a withholding method. The percentage method applies a flat 22% federal rate and is what most employers use when the bonus is paid on a separate check — it's simple and predictable. The aggregate method combines the bonus with your regular paycheck, taxes the total as if it were normal wages, then subtracts what was already withheld. Employers use it when the bonus is bundled into a single payroll run.

The method matters because the percentage method often over-withholds for middle earners (your true marginal bracket is 12% or 22%, but they take 22% off the top) and under-withholds for high earners whose marginal rate is 32% or 35%. The aggregate method tracks your actual bracket more closely but is harder to predict in advance.

Set your state tax rate — 0% for states like Texas, Florida, Washington, and Nevada; up to ~13% for California top earners. The calculator splits out federal withholding, FICA (Social Security + Medicare), state withholding, and shows your net take-home plus a note on the gap between withholding and what you'll actually owe at tax time.

Calculation method

Percentage method (default):

  • Federal withholding = 22% × bonus, for the portion up to $1,000,000
  • Federal withholding = 37% × bonus, for the portion above $1,000,000

Aggregate method:

  1. Compute taxable income = (salary + bonus) − standard deduction for your filing status (Single $14,600 / MFJ $29,200 / HoH $21,900 for 2026)
  2. Look up your marginal rate from the 2026 brackets at that taxable income level
  3. Federal withholding = marginal rate × bonus

FICA (both methods):

  • Social Security: 6.2% on the portion of the bonus that keeps cumulative wages under the $176,100 wage base (2026). If your salary alone already exceeds the base, no SS tax on the bonus.
  • Medicare: 1.45% on the full bonus, no cap
  • Additional Medicare: 0.9% on the portion of total wages (salary + bonus) above $200,000 single / $250,000 MFJ

State withholding: state rate × bonus. Many states use a flat supplemental rate that differs from their bracket rates — for a quick estimate, your top bracket is close enough.

What you'll actually owe: at year-end, the IRS just taxes the bonus at your marginal bracket. If the percentage method withheld 22% but your bracket is 12%, you'll get the difference refunded. If your bracket is 32% and only 22% was withheld, you'll owe the gap.

Examples

$10,000 bonus, $85,000 salary, single, percentage method

Federal: 22% × $10,000 = $2,200
FICA: ($10,000 × 6.2%) + ($10,000 × 1.45%) = $620 + $145 = $765
State (5%): $500
Total withheld: $3,465
Net bonus: $6,535 (65.4% take-home)

True marginal bracket at $95k taxable income is 22%, so withholding lines up almost exactly with what you owe — no big refund or shortfall on this one.

$10,000 bonus, $85,000 salary, single, aggregate method

Taxable income: $85,000 + $10,000 − $14,600 std deduction = $80,400 → marginal bracket 22%
Federal: 22% × $10,000 = $2,200
FICA: $765
State (5%): $500
Net bonus: $6,535

For this income level, both methods land in the same place. The gap shows up at lower incomes (aggregate uses 12%, percentage takes 22%) or much higher incomes (aggregate uses 32% or 35%, percentage stays at 22%).

$50,000 bonus, $250,000 salary, MFJ, percentage method

Federal: 22% × $50,000 = $11,000
FICA: Social Security capped (salary already past $176,100 base) so $0 SS; Medicare 1.45% × $50,000 = $725; Additional Medicare 0.9% × $50,000 = $450 (couple is past $250k MFJ threshold). Total FICA: $1,175
State (5%): $2,500
Net bonus: $35,325

True marginal bracket at this income is 24%. The percentage method withheld 22%, so this household will owe about $1,000 extra at tax time on the bonus alone.

Frequently Asked Questions

Most employers use the percentage method, which applies a flat 22% federal rate regardless of your actual bracket. Combined with 7.65% FICA and any state tax, it's easy to see 30–40% disappear from a bonus check — even though many people's true marginal rate is only 12% or 22%. The over-withholding usually comes back as a refund when you file your taxes the following spring.
Usually yes, if your overall income keeps you in the 10%, 12%, or 22% federal bracket. The IRS doesn't care that 22% was withheld up front — at tax time they look at your full annual income, apply the actual brackets, and refund any over-withholding. If you're in the 32% or 35% bracket, though, the 22% flat withholding under-collects and you'll owe the difference on April 15.
Not directly — the percentage and aggregate methods are set by IRS rules and your payroll department, not your W-4 alone. But you can sometimes ask HR to use the aggregate method if you're in a lower bracket, and you can adjust your W-4 elsewhere (increase allowances or claim extra dependents) so less is withheld from regular paychecks to offset the bonus over-withholding. Talk to payroll before bonus season if this matters to you.
Possibly — but only the portion of income above the next bracket threshold gets taxed at the higher rate. US brackets are marginal, not cliff-based. If a $20,000 bonus pushes $5,000 of your income from the 22% bracket into the 24% bracket, only that $5,000 is taxed at 24%; the rest stays at 22%. The withholding is a separate (and usually unrelated) question from your actual final tax bill.
No — the IRS treats all "supplemental wages" the same: signing bonuses, retention bonuses, severance, commissions, back pay, and standard annual bonuses all follow the same percentage or aggregate withholding rules. The only special case is if the supplemental wage total for the year exceeds $1,000,000 — then the portion above $1M is withheld at a flat 37% mandatory rate.

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