Bonus Tax Calculator (US, 2026)
Estimate the withholding on a bonus: the 22% federal supplemental rate, Social Security and Medicare, and your state's supplemental rate. Free, no sign-up, runs entirely in your browser.
YTD wages matter because Social Security tax (6.2%) stops once your 2026 wages pass the $184,500 wage base. Leave at 0 if unsure. Withholding assumptions are labeled in the results.
Assumes the flat-rate (percentage) withholding method and 2026 figures: 22% federal up to $1M of supplemental wages, Social Security wage base $184,500. Withholding is not your final tax; your true liability is settled when you file.
How bonus withholding works
Federal income tax. The IRS treats bonuses as supplemental wages. Paid separately from salary, most employers withhold a flat 22% (the percentage method). If your supplemental wages for the year exceed $1 million, the excess is withheld at 37%. Some employers instead use the aggregate method, lumping the bonus into a regular paycheck and withholding on the combined amount.
FICA. Bonuses pay the same payroll taxes as wages: 6.2% Social Security up to the 2026 wage base of $184,500, and 1.45% Medicare with no cap. If your year-to-date wages already exceed the wage base, no Social Security is withheld on the bonus. Wages above $200,000 also trigger the 0.9% Additional Medicare Tax.
State. Many states publish their own supplemental rate (for example, California 10.23% on bonuses, New York 11.70%, Oregon 8.00%). States without an income tax withhold 0%. Where a state publishes no separate supplemental rate, this tool uses the state's flat or top marginal rate as an approximation; use the custom override if you know your payroll department's rate.
Example: $10,000 bonus, no state income tax, below the Social Security cap
| Line item | Amount |
|---|---|
| Gross bonus | $10,000.00 |
| Federal (22%) | −$2,200.00 |
| Social Security (6.2%) | −$620.00 |
| Medicare (1.45%) | −$145.00 |
| State (0%) | $0.00 |
| Estimated take-home | $7,035.00 |
Frequently asked questions
Why is my bonus taxed so high?
It is withheld at a high flat rate, not taxed at a special rate. Federal 22% plus 7.65% FICA plus a state rate can exceed 35%, but your actual tax is set by your marginal bracket at filing. Over-withholding comes back as a refund.
What is the 22% flat rate on bonuses?
The optional federal supplemental withholding rate for separately paid bonuses, applied to up to $1 million of supplemental wages per year. Above $1 million, the excess is withheld at 37%. The 22% rate has been in place since 2018 and is permanent under current law.
Percentage method vs aggregate method?
Percentage: a straight 22% federal withholding on the bonus. Aggregate: the bonus is added to your regular paycheck and withholding is computed on the total, which can withhold more in that check. Your final tax bill is identical either way; only the timing differs.
Can I get the over-withheld tax back?
Yes. At filing, the bonus is taxed as ordinary income at your marginal rate. Excess withholding is refunded; shortfalls are owed. If bonuses regularly produce large refunds, review your W-4.