Pick your state and filing status, enter your gross annual salary, and see your net take-home pay after federal income tax, FICA (Social Security + Medicare), and state income tax — for all 50 states plus Washington DC, using official 2026 rates.
Federal income tax is calculated progressively: we subtract the 2026 standard deduction for your filing status from your gross salary, then apply each federal tax bracket in turn — 10% on the first slice of taxable income, 12% on the next, and so on up to 37%. Higher brackets only apply to the income that falls inside them, not your whole salary, which is why your effective tax rate is always lower than your top (marginal) bracket.
FICA — Social Security and Medicare — is calculated separately on your gross wages, not on your taxable income. That means the standard deduction does not reduce FICA the way it reduces federal income tax. Social Security is 6.2% of wages up to the 2026 wage base of $184,500, then it stops for the rest of the year. Medicare is 1.45% on all wages with no cap, plus an extra 0.9% on wages above $200,000 (or $250,000 if married filing jointly). We show Social Security and Medicare as two distinct line items so you can see each one.
State income tax varies enormously — from zero in nine states to over 10% in a few. Here, state tax is applied to your gross salary directly, not after the federal standard deduction. That's a simplification: every state has its own separate deduction, credit, and exemption rules that are beyond this tool's scope. Applying state tax to gross keeps the comparison between states honest and consistent, so a no-tax state really does show as zero and a high-tax state really does show as high.
Importantly, this models a standard W-2 employee's federal and state tax liability — the tax you owe on your wages — not your actual payroll withholding. Real-world withholding can differ based on your W-4 elections (allowances, extra withholding, filing-status selections), pre-tax deductions like 401(k) contributions or health insurance premiums, and local taxes. The number on your pay stub is an estimate your employer makes of what you'll owe; this calculator is an independent estimate of the same thing, and the two won't always match line-for-line.
Federal Income Tax. This funds general federal government spending — everything from defense and infrastructure to education and interest on the national debt. It's progressive, meaning the rate rises as your income rises, and it varies by both your income level and your filing status. After subtracting your standard deduction, each slice of your taxable income is taxed at the rate for the bracket it falls into.
Social Security (6.2%). This funds retirement, disability, and survivor benefits paid out by the Social Security Administration. It's a flat 6.2% of your wages, but only up to a yearly cap — the 2026 wage base of $184,500. If you earn above that, the Social Security portion of your paycheck stops partway through the year, and your take-home pay ticks up slightly for the remaining pay periods. Your employer pays a matching 6.2% on top.
Medicare (1.45% + Additional 0.9%). This funds healthcare for people 65 and older and some younger people with certain disabilities or conditions. Unlike Social Security, Medicare has no wage cap — the 1.45% applies to every dollar you earn, no matter how high. An additional 0.9% kicks in on wages above $200,000 (or $250,000 if married filing jointly), and your employer does not match that extra 0.9%.
State Income Tax. This funds state-level government spending — schools, roads, public safety, and state services. It varies from 0% to over 10% depending entirely on which state you live and work in. Some states use a flat single rate, others use graduated brackets like the federal system, and nine states levy no tax on wages at all. Where you live can change your take-home pay by thousands of dollars on the same salary.
The number in your offer letter is your gross salary — what you earn before any taxes come out. The number that actually lands in your bank account is your take-home pay, and it's always smaller because federal income tax, Social Security, Medicare, and (in most states) state income tax are all withheld from each paycheck. On a typical $85,000 salary, those deductions can easily remove 20–30% or more before you see a dime, depending on where you live.
This gap is why comparing job offers by salary alone can be misleading, especially when the offers are in different states. A $90,000 offer in Texas or Florida — states with no income tax — leaves you with noticeably more than the same $90,000 offer in California or New York, where state income tax takes a large additional bite. Before you weigh cost of living, housing, or benefits, run both salaries through this calculator to see the real, after-tax difference. The headline salary rarely tells the whole story.
State income tax in the US falls into a few broad patterns. Some states take nothing from your wages at all, some apply a single flat rate no matter how much you earn, and the rest use graduated brackets that rise with income. Knowing which pattern your state follows makes it much easier to predict how a raise, a bonus, or a move will affect your paycheck.
A high top marginal rate doesn't necessarily mean everyone in that state pays a lot, though. Most graduated systems only apply their top rate to income far above the median salary, so a typical earner in California or New York pays a much lower effective rate than the headline figure suggests. The top rate matters most for high earners; for most people, the brackets their income actually passes through matter more.
California, New York, and the nine no-tax states use their exact official 2026 brackets — the same ones published by each state's tax authority. The 16 flat-rate states use their exact single rate for 2026, including any low-income threshold. These figures are verified and current.
The remaining states use a simplified 2-bracket estimate based on the state's published top marginal rate: 0% on the first $10,000 of income, then the top rate on everything above. Building and verifying every single state's exact multi-bracket structure — with all their deductions, credits, and special rules — is an ongoing project. We'd rather estimate honestly with a clear "Estimate" label than present an unverified guess as exact fact. When you see that badge, check your state's Department of Revenue for the precise figure.
Higher standard deduction. For 2026 the federal standard deduction rises to $16,100 for single filers, $24,150 for head of household, and $32,200 for married filing jointly. That means more of your income is shielded from federal income tax before the first bracket even applies.
Social Security wage base up to $184,500. The 6.2% Social Security tax now applies to wages up to $184,500 in 2026, up from $176,100 in 2025. If you earn above that, the SS portion of your paycheck stops mid-year — Medicare, however, never stops.
Ohio moves to a flat income tax. Ohio has shifted toward a flat structure with a $26,050 income threshold below which no state tax is owed, and a single rate above it — a major simplification of its previous multi-bracket system.
North Carolina completes its phase-down to 3.99%. North Carolina's multi-year rate reductions reach their final step at a flat 3.99% for 2026, one of the lowest flat rates in the country.
Iowa completes its transition to a flat 3.8% rate. Iowa's progressive bracket system has been replaced by a single flat 3.8% rate, completing a multi-year reform.
Indiana continues its phase-down to 2.95%. Indiana's ongoing rate reductions continue for 2026, bringing its flat individual income tax rate down to 2.95%, part of a scheduled series of cuts.
Nine states levy no state income tax on wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire and Washington do tax certain investment and interest income, but not wages from a job. If you select one of these nine states, the calculator applies zero state income tax, so your take-home pay reflects only federal income tax and FICA.
We use a tiered precision approach. California, New York, and the nine no-tax states use their exact official 2026 brackets — the same ones published by each state's tax authority. The 16 flat-rate states use their exact single rate for 2026, including any low-income threshold. The remaining states use a simplified 2-bracket estimate based on the state's published top marginal rate, because building and verifying every single state's exact multi-bracket structure — with all their deductions, credits, and special rules — is an ongoing project. We label these clearly with an "Estimate" badge so you know to verify with your state's Department of Revenue for an exact figure.
No. This calculator covers only federal tax, FICA, and state-level income tax. City and county taxes — such as New York City and Yonkers local income tax, or the various municipal taxes in Ohio and Pennsylvania — are not included. If you live in an area with a local income tax, your actual take-home pay will be lower than shown here. Check whether your city or county levies its own income tax before relying on these numbers.
Federal income tax funds general government spending and is calculated progressively — higher income means a higher percentage paid, after your standard deduction. FICA (Social Security + Medicare) is a separate flat-rate payroll tax that funds specific programs: Social Security is 6.2% on wages up to the annual wage base ($184,500 in 2026), and Medicare is 1.45% on all wages plus an extra 0.9% above $200,000 (or $250,000 for married filing jointly). FICA is not affected by your standard deduction or filing status the way federal income tax is.
This is a planning estimate, not a paycheck replica. Actual withholding depends on your W-4 elections (allowances, extra withholding), pre-tax deductions (like 401(k) contributions and health insurance premiums), local taxes, and other factors this tool does not capture. Use it to compare states, filing statuses, and salary levels — then confirm exact figures with your payroll provider or a tax professional.
For high earners, the main reason is Social Security tax. Social Security is 6.2% of wages but only up to the annual wage base ($184,500 in 2026). Once you've earned that much in a year, the Social Security portion of your paycheck stops being withheld — so your take-home pay increases slightly for the remaining pay periods of the year. Medicare, by contrast, never stops, and the extra 0.9% kicks in above $200,000 (or $250,000 for married filing jointly), which can slightly reduce take-home pay at that point.
Bonuses are supplemental wages. Employers often withhold a flat 22% federal rate on bonuses under $1 million (and 37% on supplemental wages above $1 million), which can look very different from the withholding on your regular paycheck. This is just a withholding rule, though — at tax filing time your bonus is added to your total income and taxed at your actual marginal rate, so it evens out. This calculator models your regular salary and does not separately account for bonus withholding.
No. The same salary can result in very different take-home pay depending on the state's tax structure. A $90,000 offer in a no-tax state like Texas or Florida will leave you with noticeably more than the same $90,000 offer in California or New York, before even considering differences in cost of living. Use this calculator to compare offers properly by entering each salary and state, then weigh the net take-home figures alongside cost of living and other factors.
Your marginal tax rate is the rate applied to your last dollar earned — the bracket your top dollar of income falls into. Your effective tax rate is your total tax divided by your total income. In a progressive system, the effective rate is always lower than the marginal rate, because lower brackets are taxed at lower percentages and your standard deduction shields some income from tax entirely. This calculator shows your effective rate, which better reflects what you actually pay overall.
Your estimate applies the 2026 federal income tax brackets for your filing status, FICA (Social Security and Medicare), and your state's income tax to the gross salary you enter, then shows net take-home per year, month, and pay period.