Bonus tax calculator
What a bonus pays out after the 22% federal rate, FICA and your state's supplemental rate.
- ๐บ๐ธ US federal & state rules
- 2026 federal 22% supplemental rate and state rates
- See sources
Bonus after withholding
$3,006.00
39.9% of a $5,000 bonus is withheld
- Federal 22%
- $1,100.00
- Social Security
- $310.00
- Medicare
- $72.50
- California tax
- $511.50
This is an example. Enter your numbers above and press the button to see your own result.
Other bonus sizes in this state
| $1,000 | $601.20 |
|---|---|
| $2,500 | $1,503.00 |
| $10,000 | $6,012.00 |
| $25,000 | $15,030.00 |
- This is the percentage method, used when a bonus is paid separately from regular wages. If your employer adds the bonus to a regular paycheck, withholding comes from the normal tables and can be higher or lower.
- Withholding is not your final tax. A bonus is ordinary income on your return, and the flat 22% is often more than a middle-income earner owes, so part comes back as a refund.
Show the math
| Bonus | $5,000.00 |
|---|---|
| Federal supplemental withholding 22% | โ$1,100.00 |
| Social Security 6.2% | โ$310.00 |
| Medicare 1.45% | โ$72.50 |
| California: 10.23% flat supplemental rate | โ$511.50 |
| Net bonus | $3,006.00 |
What to do next
How it works
The calculator applies the federal supplemental rate of 22% (37% on amounts over $1 million in a year), Social Security at 6.2% up to the wage base and Medicare at 1.45%, then your state's supplemental rate. States without a flat rate are estimated at the marginal rate for your salary.
Things to keep in mind
Withholding on a bonus is only a prepayment. Many people see a refund because 22% plus state is more than their actual marginal rate. High earners may owe more at filing time.
Each state has its own page with the supplemental rate for that state.
Sources
Rules applied as of 2026-01-01. See the sources below for details.
- IRS Publication 15 (2026), What's New, dated Dec 15, 2025Checked 2026-10-19
- IRS Topic no. 751 (reviewed 24-Sep-2026)Checked 2026-10-19
- SSA, Federal Register 90 FR (2025-19763) 'Cost-of-Living Increase and Other Determinations for 2026' (Nov 3, 2025)Checked 2026-10-19
Frequently asked questions
How much tax is taken out of a bonus?
Federal withholding is a flat 22% on bonuses paid separately, plus 6.2% Social Security and 1.45% Medicare. State withholding adds anywhere from zero to over 10% depending on where you work. A $5,000 bonus usually nets $3,000 to $3,600.
Why is my bonus taxed at 22%?
That is the IRS supplemental withholding rate, not a special bonus tax. The bonus is ordinary income on your return. If your bracket is lower than 22% you get the difference back, and if it is higher you may owe a little more.
What is the aggregate method?
When the bonus is paid in the same check as regular wages, the employer withholds on the total as if you earned that much every period. That often withholds more than the flat rate for one check.
Do I pay Social Security on a bonus?
Yes, until your total wages for the year reach the $184,500 cap for 2026. Medicare applies to every dollar, with an extra 0.9% withheld above $200,000.