Bonus paycheck calculator
Bonuses paid separately from regular pay are usually withheld at a flat rate: 22% federally for 2026, with each state applying its own.
Where every dollar goes
2026 tax year · 26 pay periods| Line | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,615.38 | $68,000.00 |
| 401(k) contribution | −$130.77 | −$3,400.00 |
| Federal income tax | −$130.46 | −$3,392.00 |
| Social Security | −$162.15 | −$4,216.00 |
| Medicare | −$37.92 | −$986.00 |
| Texas state income tax | $0.00 | $0.00 |
| Take-home pay | $2,154.08 | $56,006.00 |
What a $10,000 bonus actually pays out
Paid separately from regular pay, in a state with no income tax.
| Line | Amount |
|---|---|
| Bonus | $10,000 |
| Federal supplemental withholding at 22% | −$2,200 |
| Social Security and Medicare at 7.65% | −$765 |
| Paid to you | $7,035 |
The 22% is a withholding rate, not a tax rate. It is what your employer takes when the bonus is paid on its own, and it has nothing to do with your actual bracket. If your marginal rate is 12%, you were over-withheld and get the difference back when you file. If it is 32%, you will owe more.
Above $1 million of supplemental wages in a year, the rate on the excess becomes 37% and is mandatory.
The two methods your employer can use
The flat rate method. The bonus is paid separately and withheld at 22% federally, plus the state's own supplemental rate. Simple, and the reason bonuses feel heavily taxed.
The aggregate method. The bonus is added to your regular pay for the period and the whole amount is withheld as though that is your normal pay. Because withholding annualises the period, a large bonus can push the calculation into a high bracket and withhold even more than the flat rate would.
You do not get to choose. Either way the amount is reconciled when you file, so the method changes your cash flow rather than your tax.
State supplemental withholding rates for 2026
States that publish a separate flat rate for bonuses. Those not listed either have no income tax or require the aggregate method instead.
| State | Supplemental rate |
|---|---|
| Alabama | 5% |
| Arkansas | 3.70% |
| California | 6.60% |
| Georgia | 4.99% |
| Idaho | 5.30% |
| Illinois | 4.95% |
| Indiana | 2.95% |
| Iowa | 3.80% |
| Kansas | 5% |
| Maine | 5% |
| Maryland | 6.50% |
| Massachusetts | 5% |
| Michigan | 4.25% |
| Minnesota | 6.25% |
| Missouri | 4.70% |
| Nebraska | 3.50% |
| New York | 11.70% |
| North Carolina | 4.09% |
| North Dakota | 1.50% |
| Ohio | 2.75% |
| Rhode Island | 5.99% |
| Virginia | 5.75% |
Common questions
- Why is my bonus taxed at 22%?
- It is not taxed at 22%, it is withheld at 22%. The federal supplemental rate is a flat withholding rate for bonuses paid separately from regular pay. Your actual tax is settled when you file, and any over-withholding comes back as refund.
- How much of a $10,000 bonus do I keep?
- In a state with no income tax, about $7,035 after 22% federal withholding and 7.65% FICA. State tax reduces it further, and the table above shows each state's supplemental rate.
- Can I avoid tax on a bonus by putting it in my 401(k)?
- Contributing a bonus to a traditional 401(k) defers the income tax, subject to the annual limit and whether your plan allows bonus deferrals. It does not avoid Social Security or Medicare, which are charged regardless.
- Is a bonus taxed differently from salary?
- No. It is withheld differently. At year end a bonus is ordinary income taxed at your normal rates. Only the withholding method differs, which is why the amount deducted at payment often does not match what you ultimately owe.
Choose your state
State rules change the answer more than anything else on this page.