US Paycheck Calculator
Enter your gross pay, filing status, and state to see your exact net take-home pay — computed with the real 2026 IRS tax brackets, full FICA breakdown (Social Security + Medicare + Additional Medicare), and your state's income tax schedule.
Calculate Your Take-Home Pay
How Paycheck Withholding Actually Works
Every payday your employer converts your gross earnings into a net direct deposit through a multi-layer withholding pipeline. Understanding each step removes the mystery from your pay stub and helps you spot errors or optimization opportunities.
Step 1 — Gross Pay
For hourly workers, gross pay equals your hourly rate multiplied by hours worked (including any overtime premiums). For salaried employees, it's your annual salary divided by the number of pay periods. Gross pay is the starting line — every deduction and tax is subtracted from this figure.
Step 2 — Pre-Tax Deductions
Before any taxes are calculated, certain employer-sponsored deductions are subtracted from gross pay to arrive at taxable wages. These include 401(k)/403(b) retirement contributions, Health Savings Account (HSA) deposits, health/dental/vision insurance premiums, and Flexible Spending Account (FSA) elections. These pre-tax deductions reduce your taxable income, which is why maximizing them is one of the most powerful paycheck optimization strategies.
Step 3 — Federal Income Tax (Progressive Brackets)
The IRS uses a progressive marginal bracket system. Your income is not all taxed at one rate — it fills seven brackets sequentially. For a single filer in 2026: the first $12,400 of taxable income (after the $16,100 standard deduction) is taxed at 10%, the next $38,000 at 12%, the next $55,300 at 22%, and so on. Your marginal rate is the bracket your top dollar falls into; your effective rate (total tax ÷ total income) is always lower because most of your income was taxed in lower brackets.
Step 4 — FICA Taxes (Social Security & Medicare)
FICA is calculated on gross wages (before the standard deduction, unlike income tax). Social Security applies at 6.2% on wages up to the 2026 wage base of $184,500. Medicare applies at 1.45% on all wages with no cap. Workers earning above $200,000 (single) or $250,000 (married filing jointly) pay an additional 0.9% Additional Medicare Tax on the excess. Your employer matches the base FICA amounts but not the additional Medicare tax.
Step 5 — State & Local Taxes
Forty-one states plus Washington D.C. levy a state income tax. Nine states — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming — do not tax earned wages. States use either flat rates (e.g., Illinois at 4.95%, Pennsylvania at 3.07%) or graduated brackets (e.g., California 1.0%–13.3%, New York 4.0%–10.9%). Some localities add city or county taxes on top — notably Philadelphia (3.75% city wage tax) and New York City (up to 3.876%).
Step 6 — Net Take-Home Pay
After all withholdings, the remainder is your net take-home pay — the amount deposited to your bank account. This calculator shows the full waterfall from gross to net so you can see exactly where every dollar goes.
Why Your Marginal Rate Is Not Your Effective Rate
One of the most common paycheck misconceptions is that a raise "puts you in a higher tax bracket" and costs you money. In reality, only the additional income above the bracket threshold is taxed at the higher rate. Your existing income remains taxed at the same lower rates.
Consider a single filer earning $60,000 in 2026. After the $16,100 standard deduction, taxable income is $43,900. That income fills three brackets:
- 10% bracket: First $12,400 → $1,240 in tax
- 12% bracket: Next $38,000 ($12,401–$50,400) → $4,560 in tax
- 22% bracket: Remaining $0 (taxable income doesn't reach this bracket)
Total federal tax: $5,800. The marginal rate is 12% (the bracket containing the top dollar), but the effective rate is only $5,800 ÷ $60,000 = 9.67%. That distinction matters — and it's why this calculator shows both rates.
State-by-State Take-Home Pay Directory
Explore take-home pay calculations for all 50 states and Washington D.C. Each state page applies that state's official income tax schedule to your paycheck.
Graduated 2.0% – 5.0%
0% — No state income tax
Flat 2.50%
Graduated 2.0% – 4.4%
Graduated 1.0% – 13.3%
Flat 4.40%
Graduated 3.0% – 6.99%
Graduated 2.2% – 6.6%
Graduated 4.0% – 10.75%
0% — No state income tax
Flat 5.39%
Graduated 1.4% – 11.0%
Flat 5.695%
Flat 4.95%
Flat 3.05%
Flat 3.80%
Graduated 3.1% – 5.7%
Flat 4.00%
Graduated 1.85% – 4.25%
Graduated 5.8% – 7.15%
Graduated 2.0% – 5.75%
Flat 5.00%
Flat 4.25%
Graduated 5.35% – 9.85%
Flat 4.70%
Graduated up to 4.70%
Graduated 4.7% – 5.9%
Graduated 2.46% – 5.84%
0% — No state income tax
0% on earned wage income
Graduated 1.4% – 10.75%
Graduated 1.7% – 5.9%
Graduated 4.0% – 10.9%
Flat 4.50%
Graduated 1.95% – 2.50%
Graduated up to 3.50%
Graduated 0.25% – 4.75%
Graduated 4.75% – 9.90%
Flat 3.07%
Graduated 3.75% – 5.99%
Graduated up to 6.20%
0% — No state income tax
0% — No state income tax
0% — No state income tax
Flat 4.65%
Graduated 3.35% – 8.75%
Graduated 2.0% – 5.75%
0% — No state income tax on wages
Graduated 2.36% – 5.12%
Graduated 3.50% – 7.65%
0% — No state income tax
Frequently Asked Questions About Paycheck Taxes
How federal brackets, FICA, and state withholding affect your net pay.
How are federal income taxes calculated from each paycheck?
Your employer withholds federal income tax based on your annual gross pay, filing status, and W-4 allowances. The IRS uses a progressive bracket system: your income fills lower brackets first (taxed at 10%), then higher brackets (12%, 22%, etc.). Only the income within each bracket is taxed at that bracket's rate. Employers annualize your paycheck earnings, compute the annual withholding using Publication 15-T tables, then divide back down to the pay-period amount.
What is the difference between marginal and effective tax rate?
Your marginal tax rate is the rate on the last dollar you earned — it's the bracket your top income falls into. Your effective tax rate is the total tax paid divided by total income, which is always lower than your marginal rate because earlier dollars are taxed at lower brackets. For example, a single filer earning $80,000 (2026) has a 22% marginal rate but an effective federal rate of roughly 13.4%.
How is FICA (Social Security and Medicare) tax calculated?
FICA has two components: Social Security tax at 6.2% on wages up to the 2026 wage base of $184,500, and Medicare tax at 1.45% on all wages with no cap. High earners also pay an Additional Medicare Tax of 0.9% on wages exceeding $200,000 (single) or $250,000 (married filing jointly). Your employer matches the base 6.2% + 1.45% but not the 0.9% additional Medicare tax.
Do all states charge income tax on wages?
No. Nine states impose zero income tax on earned wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire technically taxes interest and dividends only (phasing out), not wages. The remaining 41 states and Washington D.C. levy income tax ranging from flat rates (e.g., Illinois at 4.95%) to steeply graduated systems (e.g., California up to 13.3%).
Why does my paycheck withholding differ from my actual tax liability?
Paycheck withholding is an estimate. Your employer uses IRS Publication 15-T and your W-4 elections to project your annual tax, then withholds proportionally each pay period. Differences arise from: multiple jobs, mid-year raises, bonus payments annualized differently, pre-tax benefits (401k, HSA, health premiums), itemized vs. standard deductions, and tax credits. The actual reconciliation happens when you file your Form 1040 annual return.
Does overtime pay get taxed at a higher rate?
No. Overtime pay is taxed at the same federal and state rates as regular pay — it is all ordinary income. However, a large overtime paycheck may be withheld at a higher rate because the payroll system annualizes that single paycheck and projects a higher annual income. Any excess withholding is refunded when you file your annual tax return. Under the 2025–2028 OBBBA §225 law, qualified overtime premiums may also qualify for an above-the-line federal deduction.