Bonus Tax Calculator 2026: Take-Home Pay After Supplemental Withholding
Estimate the take-home value of a 2026 bonus after the 22% federal supplemental withholding (37% above $1 million), Social Security up to the $184,500 wage base, Medicare and the 0.9% Additional Medicare Tax, state tax and 401(k), and see whether 22% is more or less than the tax you will owe.
How it works
Federal = 22% × (bonus − 401(k)), and 37% on any part of this year's supplemental wages above $1,000,000 · Social Security = 6.2% × the part of the bonus under the $184,500 wage base (2026) · Medicare = 1.45% × bonus + 0.9% × wages above $200,000 · State = state rate × (bonus − 401(k)) · Take-home = bonus − federal − Social Security − Medicare − state − 401(k)
The IRS treats bonuses, commissions and similar payments as supplemental wages. When a bonus is paid separately from regular pay, most employers use the optional flat-rate (percentage) method: 22% federal income tax withholding, which IRS Publication 15 keeps at 22% for 2026. Once an employee's supplemental wages for the calendar year pass $1 million, the excess must be withheld at 37%, so this calculator counts the supplemental pay you already received this year. Bonuses are also subject to Social Security (6.2% up to the 2026 wage base of $184,500 of total wages, so wages already paid this year matter) and Medicare (1.45% with no cap, plus the 0.9% Additional Medicare Tax the employer must withhold on wages above $200,000 in the year). State withholding uses the rate you enter; many states publish their own flat supplemental rate, and a few require the aggregate method instead. A pre-tax 401(k) deferral from the bonus lowers income tax withholding but not Social Security or Medicare. Withholding is only a prepayment: at filing the bonus is taxed with the rest of your income at your actual rates. Turn on the estimate to compare the 22% withheld with the extra federal tax the bonus adds under the 2026 brackets and standard deduction, and see the likely refund or balance due.
Worked example
A $10,000 bonus paid on its own check, with $60,000 already earned this year and a 5% state rate: federal withholding = $10,000 × 22% = $2,200; Social Security = 6.2% × $10,000 = $620; Medicare = 1.45% × $10,000 = $145; state = $500. Total withheld = $3,465 (34.65%), so the take-home is $6,535. With the estimate on and $75,000 of other wages as a single filer, taxable income rises from $58,900 to $68,900, all in the 22% bracket, so the federal tax on the bonus is $2,200 and the withholding is about right.
Sources: IRS Publication 15 (2026), Employer's Tax Guide: supplemental wage rates and Social Security wage base · IRS: Questions and answers for the Additional Medicare Tax · IRS: Tax year 2026 inflation adjustments (brackets and standard deduction) · OnPay: Flat bonus tax rates calculator (2026) · PaycheckCity: 2026 bonus (percentage method) calculator
Frequently asked questions
Are bonuses taxed at a higher rate?
No, they are withheld differently, not taxed differently. Employers usually withhold a flat 22% federal rate on a separate bonus check, but at filing the bonus is taxed together with your other income at your normal rates. If your top bracket is 12%, part of the 22% comes back as a refund; if it is 24% or more, you may owe a little extra.
What is the federal bonus tax rate for 2026?
The optional flat withholding rate for supplemental wages is 22% for 2026, and supplemental wages above $1 million in a calendar year must be withheld at 37%. A $1.5 million bonus has $220,000 withheld on the first $1 million and $185,000 on the next $500,000, $405,000 in total.
Is Social Security taken out of a bonus?
Yes, 6.2% until your total wages for the year reach the Social Security wage base, $184,500 for 2026. If you have already earned $180,000 this year, only $4,500 of a bonus is subject to Social Security ($279). Medicare (1.45%) has no cap.
When does the 0.9% Additional Medicare Tax apply to a bonus?
Employers must withhold it on wages above $200,000 paid to you in a calendar year, whatever your filing status. The IRS example: with $180,000 earned before a $50,000 bonus, the employer withholds Additional Medicare Tax on $30,000 of the bonus, which is $270.
What is the aggregate method?
If the bonus is paid together with regular wages and not identified separately, the employer adds it to the paycheck and withholds as if the total were your normal pay for that period, using your Form W-4. Because one large paycheck looks like a high annual salary, the aggregate method often withholds more than 22%. Either way, the final tax is settled on your return.
Can I reduce the tax on my bonus?
Deferring part of it into a pre-tax 401(k) or 403(b), if your plan allows contributions from bonuses, lowers income tax withholding and taxable income (not Social Security or Medicare). Contributions are limited by the yearly 401(k) limit, so check your plan.
Related calculators
Educational estimate using 2026 US federal figures, not tax advice. Your employer's payroll method, state rules, local taxes and your full tax situation determine the actual withholding and tax.