United States·Updated for 2026·Figures in USD · federal taxes only
Bonus Tax Calculator 2026
See how much of your bonus you keep after federal withholding, Social Security and Medicare, by both methods employers use, and what the bonus really adds to your 2026 tax bill once you file.
Your bonus
$
Before taxes
$
Regular pay, without the bonus
Other bonuses this year (optional)
$
For the $1 million rule and the wage limits
Enter your bonus and your yearly salary. What you keep, and what the bonus really costs in tax, appears here as you type.
Calculating
Show the mathSee how this was worked outHide
Federal withholding follows IRS Publication 15 (2026), section 7, and Publication 15-T for the aggregate method. The tax the bonus really adds uses the 2026 brackets and standard deduction with no other income or credits. State income tax is not included.
Figures last verified November 1, 2026. Withholding follows IRS Publication 15 (2026), section 7, and Publication 15-T; the tax the bonus adds uses the 2026 brackets in Rev. Proc. 2025-32.
What you keep from a bonus
Single, $60,000 salary paid every two weeks, flat 22% federal withholding, before any state tax:
Bonus
Federal (22%)
Social Security + Medicare
You keep
Tax it really adds
$1,000
$220.00
$76.50
$703.50
$120.00
$2,500
$550.00
$191.25
$1,758.75
$300.00
$5,000
$1,100.00
$382.50
$3,517.50
$600.00
$10,000
$2,200.00
$765.00
$7,035.00
$1,550.00
$25,000
$5,500.00
$1,912.50
$17,587.50
$4,850.00
$50,000
$11,000.00
$3,825.00
$35,175.00
$10,350.00
A worked example
A single employee earning $60,000 gets a $5,000 bonus. At the flat rate, $1,100.00 is withheld for federal income tax, plus $310.00 Social Security and $72.50 Medicare, leaving $3,517.50. By the aggregate method, federal withholding would be $1,127.46 instead. Either way, at tax time the bonus adds only $600.00 to this person's federal income tax, because it falls in the 12% bracket, so about $500.00 of the flat withholding may come back in the refund.
It can go the other way. On a $150,000 salary, a $20,000 bonus has $4,400.00 withheld at 22%, but at that income it really adds $4,800.00 of federal tax, so about $400.00 more may be due when the return is filed.
Why the 22% is not your tax rate
The flat 22% is a withholding shortcut, not a separate tax on bonuses. When you file, your bonus is added to your other income and taxed through the same brackets. If your top bracket is 10% or 12%, too much was withheld and you get it back; if it is 24% or higher, too little was withheld and you pay the difference.
Usually 22% for federal income tax, plus 6.2% Social Security and 1.45% Medicare, so about 29.65% before any state tax. On a $5,000 bonus that is $1,100.00 federal, $310.00 Social Security and $72.50 Medicare, leaving $3,517.50.
Are bonuses taxed more than regular pay?
No. A bonus is ordinary income and is taxed at the same rates as your salary when you file. The 22% is only a withholding rate; if it is more than your real tax on the bonus, the difference comes back in your refund, and if it is less, you owe the rest.
What is the aggregate method?
Your employer adds the bonus to a regular paycheck, works out withholding on the total as if it were one normal paycheck, and subtracts what it withholds from your regular pay. Because a big paycheck looks like a big salary to the withholding tables, this often withholds more than 22% at first.
What happens with bonuses over $1 million?
IRS Publication 15 requires 37% withholding on supplemental wages over $1 million paid to an employee in a calendar year, whatever the W-4 says. The first $1 million can still be withheld at 22%.
Does a bonus count toward the Social Security wage base?
Yes. Social Security stops once your wages for the year reach $184,500 in 2026, and a bonus counts toward that. Medicare has no limit, and an extra 0.9% applies to wages over $200,000.
Is state income tax taken out of a bonus?
In most states, yes, and each state has its own rules. This calculator covers federal taxes only; see your state paycheck calculator for state withholding on regular pay.
