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Bonus After Tax Calculator

US, 2026 tax year · figures follow that year's rules

Estimates the federal income tax, Social Security, Medicare and state withholding taken from a bonus paid in 2026, using either the flat 22% (37% above $1 million) percentage method or the Publication 15-T aggregate method, with an optional gross-up.

Net bonus after withholding
3,517.50 USD
Bonus Tax Calculator
Gross bonus
5,000.00 USD
Federal income tax withheld
1,100.00 USD
Portion at or under the $1,000,000 threshold
5,000.00 USD
Portion above $1,000,000 (37%)
0.00 USD
Social Security (6.2%)
310.00 USD
Medicare (1.45%)
72.50 USD
Additional Medicare (0.9% over $200,000)
0.00 USD
State withholding
0.00 USD
Local withholding
0.00 USD
Total withheld
1,482.50 USD
Total withholding as a share of the bonus
29.65 %
Method
Percentage method (22% flat, 37% above $1,000,000)
Worked out from IRS Publication 15 (Circular E), Employer's Tax Guide, Reminders: supplemental wage rate 22% (37% above $1 million), Social Security wage base $184,500 and 6 other sources.
Withholding is not the final tax. The flat 22% (and any state flat rate) is reconciled against your actual marginal rate on your income tax return; you may owe more or get a refund.
The flat 22% may be used only if income tax was withheld from your regular wages in the current or preceding year; otherwise the aggregate method is required.
Withholding is a prepayment, not the tax you owe: the 22% flat rate is settled against your real marginal rate on Form 1040. State rules change every January and several changed mid-2026; confirm with your payroll department.

Your figures

Updates as you type
The gross supplemental wage payment. Ignored when the gross-up option is on.
The flat rate is allowed only if income tax was withheld from your regular wages this year or last. Either way, 37% applies to any part above $1,000,000 of supplemental wages for the year.
Earlier bonuses and commissions from this employer in the calendar year; sets where the $1,000,000 threshold falls.
Regular plus supplemental wages from this employer before this payment; drives the Social Security wage base and the $200,000 Additional Medicare trigger.
The regular wages paid with (or most recently before) the bonus. Used by the aggregate method, and by Wisconsin to estimate annual gross salary (wages x pay periods plus the bonus) for its tiered flat percentages.
Overrides the table when above 0. Required for states without a verified flat supplemental rate.
Added on top of the state rate: for example a Maryland county rate (2.25% to 3.30%; nonresidents 2.25%), an Indiana county rate or the New York City supplemental rate.
Gross-up only: the amount the employee should actually receive.

How this is worked out

6 steps
  1. Federal income tax = 22% x 5000 = 1100
  2. Social Security = 6.2% x min(bonus, 184,500 - 0 already paid) = 310
  3. Medicare = 1.45% x 5000 = 72.5
  4. Additional Medicare = 0.9% x wages above 200,000 this year = 0
  5. State withholding (none) = 0
  6. Net bonus = 5000 - 1482.5 = 3517.5

Figures from US federal tax tables (IRS), 2026 rules and US state supplemental withholding rates, 2026 rules, checked 5 September 2026. Its 7 worked examples are re-run on every release, last on 15 September 2026. What changed · how reference data is kept current

Sources and references

7 sources

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What this calculator does

Estimates the federal income tax, Social Security, Medicare and state withholding taken from a bonus paid in 2026, using either the flat 22% (37% above $1 million) percentage method or the Publication 15-T aggregate method, with an optional gross-up.

How to use Bonus After Tax Calculator

Enter Bonus amount, Federal withholding method, Supplemental wages already paid this year, All wages already paid this year, Regular wages this pay period, Pay frequency, Form W-4 filing status, Form W-4 Step 2(c) box is checked, Form W-4 Step 3 credits (annual), Form W-4 Step 4(a) other income (annual), Form W-4 Step 4(b) deductions (annual), State, Custom state rate, Local or county rate, Gross up to a target net amount and Target net bonus. The calculator checks the values, applies the stated method, and updates the result without saving your figures.

What the result means

The result includes Net bonus after withholding, Gross bonus, Federal income tax withheld, Portion at or under the $1,000,000 threshold, Portion above $1,000,000 (37%), Aggregate: withholding on regular wages plus bonus, Aggregate: withholding on regular wages alone, Aggregate: net of the combined paycheque, Social Security (6.2%), Medicare (1.45%), Additional Medicare (0.9% over $200,000), State withholding, Local withholding, Total withheld, Total withholding as a share of the bonus, Grossed-up bonus needed for the target net and Method. Review the visible working and any warnings before using the answer for a decision.

Method and checks

The method cites IRS Publication 15 (Circular E), Employer's Tax Guide, Reminders: supplemental wage rate 22% (37% above $1 million), Social Security wage base $184,500; 26 CFR 31.3402(g)-1, Supplemental wage payments (mandatory flat rate on the excess over $1,000,000; optional flat rate conditions); IRS Publication 15-T, Federal Income Tax Withholding Methods, Worksheet 1A and the annual Percentage Method tables, among others. Its 7 built-in worked examples are checked on every full test run. The initial answer and working are rendered on the server, so they remain readable without JavaScript.

Results are general information, not financial, tax, legal, medical or engineering advice. Check any decision that matters with a qualified professional.

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