Tax withheld from a US bonus in 2026: flat 22% or aggregate, FICA, state, and your net
Estimates only, not financial advice. What you type stays on your device. Checked against sources on 5 Oct 2026.Federal withholding on a US bonus in 2026 is a flat 22%, or 37% on any part above $1 million of bonuses in the year. Social security takes 6.2% up to the $184,500 wage base and Medicare 1.45%. A $5,000 bonus at 22% with no state tax leaves $3,517.50.
$3,517.50
$1,482.50 withheld, 29.65% of $5,000This is withholding, not your final tax: the bonus is ordinary income on your return, so you may get some back or owe more.
Your whole year’s federal and state tax: US Income Tax Calculator. Bonus in shares instead: RSU Tax Calculator.
| Withheld | How | Amount |
|---|---|---|
| Federal income tax | 22% of $5,000 | $1,100 |
| Social security | 6.2% of $5,000 | $310 |
| Medicare | 1.45% of $5,000 | $72.50 |
| Take-home bonus | $5,000 − $1,482.50 | $3,517.50 |
Rates: IRS Publication 15 and 15-T (2026); California EDD DE 44 (2026); New York NYS-50-T-NYS (1/26). Checked 5 Oct 2026. Not included: W-4 Steps 3 and 4, 401(k) deferrals from the bonus, and city or county taxes.
2026 · Rates and rules read from the sources listed on this page (the earliest on 5 Oct 2026); they may have changed since.
Enter the gross bonus and choose the method your employer uses: flat 22% or aggregate.
For the aggregate method, add your pay frequency, regular pay for the period and W-4 filing status.
Enter wages and bonuses already paid this year so the wage base, $200,000 and $1 million limits apply.
Choose your state: California and New York use their published rates; for another state, enter its rate.
Read the net bonus and each line withheld; the side-by-side box compares the two federal methods.
A bonus is a supplemental wage, and IRS Publication 15 (2026) gives employers two ways to withhold federal income tax from it. This calculator shows both, then adds social security, Medicare and a state's supplemental rate, so the figure at the top is the amount that should reach your bank account.
Flat rate. When the bonus is paid separately from your salary, the employer may withhold exactly 22%. Once your bonuses and other supplemental pay pass $1 million in the calendar year, the excess must be withheld at 37%, whatever your Form W-4 says. The calculator splits a bonus that crosses the line.
Aggregate method. The employer adds the bonus to a regular paycheck, works out withholding on the total as if it were one normal payment, and subtracts what the paycheck alone would have had. The calculator does this with the Publication 15-T (2026) annual percentage tables for a 2020-or-later W-4. On a large bonus this often withholds more than 22%, because the whole payment is annualised into a higher bracket for that one period.
FICA. Social security is 6.2% until your wages for the year reach $184,500, so enter what has been paid so far. Medicare is 1.45% on all of it, and employers add 0.9% Additional Medicare Tax on wages above $200,000 in the year.
States. California withholds 10.23% from bonuses (6.6% from commissions and other supplemental pay) plus 1.3% SDI. New York State uses 11.70%. For any other state, enter the rate from your payslip or the state's withholding guide.
What it does not do. Withholding is not your final tax: the bonus is ordinary income on your return, so you may get some back or owe more. W-4 Steps 3 and 4, 401(k) deferrals from the bonus, local taxes such as New York City's, and other states' disability or family-leave deductions are not included.
Employers who pay a bonus separately may withhold a flat 22% of federal income tax, under IRS Publication 15 for 2026. Any part of the year's supplemental wages above $1 million must be withheld at 37%. The alternative is the aggregate method, which uses the normal withholding tables on salary and bonus together.
Two common reasons: social security and Medicare add 7.65% on top of federal income tax, and many employers use the aggregate method, which treats the bonus period as if you earned that much every period. For a single filer on $2,500 biweekly pay, a $10,000 bonus has $2,740.93 of federal tax withheld that way, about 27.4%.
Not in the final tax. A bonus is ordinary wage income on the return, taxed at the same rates as salary. Only the withholding differs, and any amount withheld above your actual tax comes back as a refund when you file. Under-withholding is possible too, mainly for high earners in brackets above 22%.
Social security tax of 6.2% applies to a bonus until total wages for the year reach the 2026 wage base of $184,500; nothing above that is taxed. Medicare tax of 1.45% applies to every dollar, and employers withhold an extra 0.9% on wages above $200,000 in the calendar year.
California's Employment Development Department sets 10.23% for bonuses and stock options and 6.6% for other supplemental wages such as commissions and overtime, in its 2026 employer guide. State Disability Insurance of 1.3% is also withheld, with no wage limit since 2024. Employers may use the regular withholding tables instead.
Each state publishes its supplemental withholding rate in its employer withholding guide, usually on the state revenue department's website. Many states without a set rate use their regular withholding tables. States with no income tax, such as Texas and Florida, withhold nothing. Enter the rate in the Other state box.
Rates and rules change; check the source before you rely on a figure.
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Same job, other tools: Bonus Depreciation Calculator – 100% bonus depreciation after 19 January 2025, or 40% / 20% for earlier purchases · Additional Child Tax Credit Calculator – How much of the child tax credit comes back as a refund: 15% of earnings over $2,500 · NSO Tax Calculator – Federal tax on exercising non-qualified stock options and selling the shares · Wash Sale Rule Checker – Enter your trade dates to see whether a loss sale falls inside the 61-day wash sale window · Capital Loss Carryover Calculator – How much capital loss you deduct this year and how much carries forward, short or long.
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