Bonus Tax Calculator (2026)
Bonuses are "supplemental wages": employers typically withhold federal tax at a flat 22%, plus FICA, plus a state rate where one is published. Enter your bonus and state to see what's withheld and what lands in your account.
| Federal withholding (22%/37%) | $0 |
| Social Security + Medicare | $0 |
| State withholding | $0 |
| Estimated net bonus | $0 |
| Total withholding rate | 0% |
2026 rates: federal supplemental per IRS Pub. 15; state rates per each state's 2026 withholding publication (sources in the site repository), verified June 10, 2026. Withholding is a prepayment — your final tax depends on your full return.
About this estimate
Federal withholding here uses the percentage method from IRS Publication 15: a flat 22% on supplemental wages, rising to a mandatory 37% on any amount past $1 million of supplemental pay in the year. Employers may instead use the aggregate method — folding the bonus into a regular paycheck and withholding from the combined amount — which produces a different (often larger) withholding on the same bonus, so treat this as the most common case rather than a promise about your payroll department. Your year-to-date wages matter twice: they determine whether Social Security still applies (the 6.2% stops at the annual wage base) and whether the 0.9% additional Medicare withholding has kicked in above $200,000.
State withholding is where practice varies most, and the calculator follows each state's actual 2026 rules rather than one blanket rate. Most states publish a flat supplemental rate; a few define it as a percentage of your federal withholding; others only use the aggregate method, in which case the calculator either estimates at the state's flat income tax rate or tells you the state amount depends on your pay cycle. Every rate was pulled from the issuing agency's 2026 withholding publication, with source URLs kept alongside the data in the site repository.
Frequently asked questions
How much tax is taken out of a bonus?
Most employers withhold federal tax at the IRS flat supplemental rate of 22% (37% on amounts over $1 million in a year), plus Social Security (6.2% up to the annual wage base) and Medicare (1.45%, plus 0.9% over $200,000). Many states add their own flat supplemental withholding rate on top.
Why is my bonus taxed at a higher rate than my paycheck?
It usually isn't taxed higher — it's withheld differently. The flat 22% federal withholding often exceeds the average rate withheld from regular paychecks, but at filing time your bonus is just ordinary income taxed at your normal brackets. Over-withholding comes back as a refund; if you're in a bracket above 22%, you may instead owe more.
Do all states tax bonuses the same way?
No. Some states publish a flat supplemental withholding rate for bonuses (California uses 10.23%, New York 11.7%). Others use the aggregate method, where the bonus is combined with regular wages and withheld using normal tables. Nine states have no wage income tax at all.
Will I get some of my bonus withholding back?
If the flat withholding exceeds what you actually owe at your marginal rate, yes — the difference comes back as a refund when you file. The withholding shown here is a prepayment, not your final tax.
Further reading: how bonuses are actually taxed — the percentage vs. aggregate methods, the $1 million rule, and why the flat 22% surprises people in both directions.