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Bonus Tax Calculator
See how much of a bonus you keep after federal withholding, FICA, and state tax — flat vs. aggregate method.
On a $75,000.00 salary, a single filer's $10,000.00 bonus keeps about $7,035.00 after the 22% federal flat withholding ($2,200.00) and FICA ($765.00) — state income tax comes out on top of that in states that have one.
State figures always use single-filer brackets, regardless of this setting.
You keep
of $10,000.00, after federal withholding (flat method), FICA, and the state tax the bonus adds
At filing, the bonus adds about $2,200.00 in federal tax — almost exactly what the flat withholding covered.
Withheld now
29.6%
Owed at filing
38.5%
State
California
Estimates use official 2026 federal rates (IRS Rev. Proc. 2025-32), each state's latest published income tax brackets or flat rate, and this calculator's simplified aggregate method. Social Security, Additional Medicare, and the $1,000,000 supplemental-wage threshold assume your full annual salary is already paid by the time of this bonus — a bonus paid earlier in the year has more wage-base room left than shown. Actual withholding depends on your employer's payroll system, your W-4, local taxes and your state's own supplemental-wage withholding rules, which are not modeled here. Consult a tax professional for personalized advice.
2026 federal supplemental-wage withholding rules from IRS Publication 15; federal brackets from IRS Rev. Proc. 2025-32; state rates from state revenue departments and the Tax Foundation. Reviewed by Junead Khan. Last updated .
Two ways employers withhold on a bonus
Neither one is your actual tax rate.
Flat (percentage) method
A flat 22.0% is withheld on supplemental wages up to $1,000,000.00 in the calendar year; the portion above that is withheld at 37.0%. Simple and predictable, but it can withhold more — or less — than the bonus actually adds to your tax bill.
Aggregate method (simplified)
The bonus is added to a regular paycheck and withheld as if THAT paycheck's total (salary + bonus) recurred every pay period, using the regular tax brackets after your standard deduction. This calculator uses a simplified version with no W-4 adjustments. Annualizing a one-time bonus that way often pushes withholding higher than what the bonus actually adds to your tax bill — the real cause behind "my bonus got taxed so high."
FICA on the bonus
Social Security (6.2%) applies up to $184,500.00 wage base across your salary and bonus combined. Medicare (1.5%) applies to all of it. An extra 0.9% is withheld on wages this employer pays you above $200,000.00 in the year, regardless of filing status (IRS Topic No. 560).
State tax on the bonus
This calculator shows the state income tax the bonus adds at filing — the state tax on (salary + bonus) minus the state tax on salary alone — using each state's real brackets or flat rate. Many states set their own withholding rate for bonuses, which we don't model here, so the amount actually withheld from your check can differ from this filing figure. Nine states have no wage income tax at all.
Bonus tax questions.
22% is not a special "bonus tax" — it is the flat rate the IRS lets employers use to withhold federal tax on supplemental wages (bonuses, commissions) up to $1,000,000 in a calendar year (IRS Publication 15, section 7). It is a withholding shortcut, not your actual tax rate: what you owe is set by your regular tax brackets when you file, and this calculator shows both numbers side by side.
No. At filing, a bonus is ordinary income taxed at the same federal brackets as your salary — there is no separate "bonus tax." The difference is withholding: your salary has tax withheld through W-4-based payroll tables, while a bonus is commonly withheld at a flat rate instead, which can be higher or lower than what the bonus actually adds to your tax bill.
For a single filer earning $75,000.00, a $10,000.00 bonus has about $2,200.00 withheld for federal tax (flat 22% method), $620.00 for Social Security, and $145.00 for Medicare — about $7,035.00 kept before any state income tax the bonus adds. If your state has an income tax, it taxes the bonus too, and many states set their own withholding rate for bonuses (not modeled here) that can differ from what's actually owed. Enter your own salary, state, and filing status above for your numbers.
Employers may withhold a flat 22.0% on supplemental wages up to $1,000,000.00 in the calendar year, and must withhold 37.0% on the portion above that (IRS Publication 15, section 7). Some employers use the aggregate method instead of the flat 22% (the 37% rule still applies above $1M); this calculator models both.
Estimates use official 2026 federal rates (IRS Rev. Proc. 2025-32) and a simplified version of the IRS aggregate method, with no W-4 adjustments. Actual withholding depends on your employer’s payroll system, local taxes, and your state’s own supplemental-wage withholding rules, which are not modeled here.
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