Federal income tax, Social Security, Medicare and state tax for all 50 states and DC — with 401(k), HSA and filing status — and every step linked to the IRS or state rule behind it.
Rules checked against IRS and state revenue departments on ; not independently reviewed. Changelog Report an error
Take-home pay per monthExample
$5,321.88
$63,862.52 a year · from $85,000.00 gross
Same pay in tax year 2025: $63,668.52 a year — $194.00 more in 2026.
| Item | Per month | Per year |
|---|---|---|
| Gross pay | $7,083.33 | $85,000.00 |
| Federal income tax | −$822.50 | −$9,870.00 |
| Social Security (OASDI) | −$439.17 | −$5,270.00 |
| Medicare (incl. Additional Medicare Tax) | −$102.71 | −$1,232.50 |
| California income tax | −$305.00 | −$3,659.98 |
| CA SDI (State Disability Insurance incl. Paid Family Leave) | −$92.08 | −$1,105.00 |
| Take-home pay | $5,321.88 | $63,862.52 |
Compare two scenarios. Save this result as scenario A, then change any input to see the difference.
Assumptions
Rules us-2026-r1+us-ca-2026-r1 · checked against IRS and state revenue departments on · not independently reviewed · 2026 rates and sources
Annual federal and state liability for the year, not your W-4 withholding.
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Estimates for general information only — not financial, tax or legal advice. Your actual figures depend on your employer’s payroll, your full tax situation, your lender’s or bank’s terms and rules we may not model. Check official sources and speak to a qualified adviser before making decisions. Annual liability, not withholding. Disclaimer
Generated by the same engine as the calculator, single filer, 2026 rules.
California · single
| Gross pay | $85,000.00 |
|---|---|
| Federal income tax | −$9,870.00 |
| Social Security (OASDI) | −$5,270.00 |
| Medicare (incl. Additional Medicare Tax) | −$1,232.50 |
| California income tax | −$3,659.98 |
| CA SDI (State Disability Insurance incl. Paid Family Leave) | −$1,105.00 |
| Take-home pay | $63,862.52 |
Average rate 24.9% · marginal rate 40.3%
Texas · single
| Gross pay | $85,000.00 |
|---|---|
| Federal income tax | −$9,870.00 |
| Social Security (OASDI) | −$5,270.00 |
| Medicare (incl. Additional Medicare Tax) | −$1,232.50 |
| Take-home pay | $68,627.50 |
Average rate 19.3% · marginal rate 29.7%
Florida · married filing jointly
| Gross pay | $100,000.00 |
|---|---|
| Federal income tax | −$3,240.00 |
| Social Security (OASDI) | −$6,200.00 |
| Medicare (incl. Additional Medicare Tax) | −$1,450.00 |
| Take-home pay | $89,110.00 |
Average rate 10.9% · marginal rate 19.7%
The federal lines are identical in the first two cards: the same $16,100 standard deduction, the same brackets and the same FICA. The whole gap — $4,764.98 a year — is California: its own income tax plus SDI. That is why a Texas or Florida offer can be worth noticeably more in take-home pay than the same headline salary in Los Angeles or San Francisco, before housing costs enter the picture.
The third card shows how much the household matters. A married couple filing jointly on $100,000 gets a $32,200 standard deduction and brackets twice as wide as a single filer’s. Two children under 17 then cut federal tax by a further $4,400.00 through the child tax credit. Use the filing status and children fields to see your own case.
Retirement savings change the picture too. With 5% of $85,000 going into a traditional 401(k) in Texas, federal income tax drops to $8,935.00 while Social Security stays at $5,270.00: the deferral is pre-tax for income tax but not for FICA.
The same steps appear under Show working, each linked to its source.
Your pay is converted to a yearly figure: 52 weeks, 26 biweekly or 24 semi-monthly paychecks, 12 months, or hours a week × 52 for hourly pay.
Traditional 401(k)/403(b)/457(b), HSA, health and dependent care FSA and Section 125 premiums come off before federal income tax, each capped at the IRS annual limit (the 2026 elective deferral limit is $24,500).
Notice 2025-67The standard deduction for your filing status is subtracted, plus the extra amount for filers aged 65 or over and the temporary senior, tips and overtime deductions where they apply.
Rev. Proc. 2025-32 §4.14 Standard deduction (basic; aged or blind)Taxable income runs through the seven brackets for your status, from 10% to 37%. The child tax credit ($2,200 per child) and the credit for other dependents ($500) are then subtracted, phased out at higher incomes.
Rev. Proc. 2025-32 §4.01 Tax Rate Tables 1–4Social Security at 6.2% on wages up to $184,500; Medicare at 1.45% on all wages; Additional Medicare at 0.9% above your filing status threshold. Pre-tax 401(k) money is still counted here.
Pub 15 (2026)Each state file says what the state taxes (some add back 401(k) deferrals), which deductions, exemptions and credits apply, and whether a flat rate or brackets are used. NYC, Yonkers and Maryland and Indiana county taxes follow when you choose them.
Employee-paid disability, family leave or care programs (California SDI, New York DBL and PFL, New Jersey, Washington, Massachusetts and others) are added with their rates and wage caps.
Gross pay minus everything above, shown per year and per paycheck. Employer FICA and FUTA appear separately under employer costs.
From the rules files the calculator runs on. Full tables with sources are on the rates pages.
| Rate | 2026 up to | 2025 up to |
|---|---|---|
| 10% | $12,400 | $11,925 |
| 12% | $50,400 | $48,475 |
| 22% | $105,700 | $103,350 |
| 24% | $201,775 | $197,300 |
| 32% | $256,225 | $250,525 |
| 35% | $640,600 | $626,350 |
| 37% | no limit | no limit |
| Item | 2026 | 2025 |
|---|---|---|
| Standard deduction, single | $16,100 | $15,750 |
| Standard deduction, married jointly | $32,200 | $31,500 |
| Standard deduction, head of household | $24,150 | $23,625 |
| Child tax credit per child | $2,200 | $2,200 |
| Social Security wage base | $184,500 | $176,100 |
| Social Security / Medicare rate | 6.2% / 1.45% | 6.2% / 1.45% |
| 401(k) elective deferral limit | $24,500 | $23,500 |
| HSA limit, self / family | $4,400 / $8,750 | $4,300 / $8,550 |
The state selector above covers all 50 states and the District of Columbia. For the most populous states there is also a dedicated page that explains the local rules in detail — brackets or flat rate, which pre-tax deductions the state recognises, local taxes and state payroll programs — with worked examples for that state.
Texas and Florida are among the largest states but don’t get their own page: neither taxes wages and neither has an employee-paid state payroll program, so the federal calculation above is the whole story. Choose them in the selector.
Single, married filing jointly, married filing separately and head of household each have their own standard deduction and bracket widths. Head of household — for unmarried people who pay more than half the cost of a home for a qualifying person — sits between single and joint. Married filing jointly here assumes your spouse has no wages; if you both work, run each salary separately or expect a combined bill closer to two single filers with wider brackets.
Biweekly pay means 26 paychecks a year, every other Friday; semi-monthly means 24, usually on the 15th and the last day of the month. A biweekly check is smaller, but two months a year contain three of them. Pick your actual schedule in the result to see the right amount per check.
Employers withhold federal tax using IRS Publication 15-T and the choices on your W-4: extra withholding, other income, deductions you expect to claim, and the “multiple jobs” checkbox. This calculator skips those choices and shows the tax that is actually due for the year, which is what decides your refund. If the two differ a lot, update your W-4 rather than waiting for April.
New York City and Yonkers residents pay a local income tax on top of state tax, and every Maryland county and many Indiana counties add a county rate. Choose your state and a “Local income tax” selector appears where our rules file lists localities. City wage taxes in Ohio, Pennsylvania and Michigan are not modelled yet; the state pages explain how they work.
It is your tax for the year. The calculator works out the federal and state income tax you’ll owe for 2026 on the pay you enter, plus Social Security and Medicare. What your employer actually withholds from each paycheck depends on the Form W-4 you gave them, so it can be higher or lower; the difference comes back as a refund or a bill when you file. The IRS Tax Withholding Estimator helps you adjust your W-4.
$184,500. Social Security tax of 6.2% stops once your wages for the year reach that figure, so very high earners see their take-home pay rise late in the year. Medicare tax of 1.45% has no cap, and an extra 0.9% Additional Medicare Tax applies above $200,000 for single filers.
No. Traditional 401(k), 403(b) and 457(b) deferrals lower your federal taxable wages, and usually your state wages, but FICA is still charged on the full amount. In the example above, putting 5% of $85,000 into a 401(k) cuts federal income tax but leaves Social Security and Medicare unchanged. Pennsylvania is a notable state that taxes the deferral.
Some states run disability or paid family leave programs funded by a payroll deduction from employees. California SDI is the largest; in 2026 its rules file charges 1.3% with no wage cap. States with an employee program in our data: Alaska, California, Colorado, Connecticut, Delaware, Hawaii, Maine, Massachusetts, Minnesota, New Jersey, New York, Oregon, Pennsylvania, Rhode Island, Vermont, Washington. The calculator adds the right one automatically when you pick a state.
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Choosing one of them removes the state income-tax line, but federal tax and FICA are the same as anywhere else. Washington still has an employee-paid paid family leave and long-term care program, so a small deduction can remain.
The 2026 federal rules include temporary deductions for qualified tips (up to $25,000) and for the overtime premium (up to $12,500 for single filers), both reduced at higher incomes. Enter the qualifying amounts under More options. They lower federal income tax only; Social Security and Medicare are still charged, and several states don’t follow the federal deductions.
No. Selling or swapping crypto is usually taxed as capital gains, which this paycheck calculator does not cover. CryptoTaxOwl’s US crypto tax calculator works that out from your exchange files.
Other countries: UK take-home pay calculator · Canada take-home pay calculator · Australian pay calculator · Germany net salary calculator · compare countries
Rules us-2026-r1, checked against IRS and state revenue departments publications on 7 October 2026. MoneyOtter has not had these rules independently reviewed by a tax professional; they are tested against official worked examples and an independent re-implementation. Page reviewed 8 October 2026 · How countries are verified · Changelog · Report an error