Federal 22% · 50 states + DC

Bonus pay tax calculator

Estimate federal (22%), state, Social Security, and Medicare withholding on a bonus using the IRS percentage method. Select your state for a published flat rate, or plug in a custom percentage.

Bonus pay tax calculator · Percentage method

Gross bonus

$5,000.00

Federal withholding (22%)

$1,100.00

State withholding (6.60%)

$330.00

Social Security (6.2%)

$310.00

Medicare (1.45%)

$72.50

Total withholding

$1,812.50

36.25% effective

Net bonus (take-home)

$3,187.50

Important: This is an estimate of withholding, not your final tax. Your actual tax liability is reconciled when you file your return. Bonuses over $1M are withheld at 37% on the portion over $1M. State rules vary and may not match the flat rate shown. Consult a tax professional for binding advice.

50 states + DC

Supplemental rates for every U.S. jurisdiction, updated for the current tax year.

IRS percentage method

Matches what your employer’s payroll system uses for bonus withholding.

Itemized breakdown

Federal, state, Social Security, and Medicare shown separately — nothing hidden.

Custom rate override

Need a different state rate? Enter your own percentage and recalculate.

How the bonus tax calculator works

Four inputs. The math follows the IRS percentage method — the simplest and most common way employers withhold bonus pay.

  1. 1

    Enter your bonus amount

    Gross amount — before any withholdings or deductions.

  2. 2

    Pick your state

    The calculator applies the published flat supplemental rate. Override with a custom rate if needed.

  3. 3

    Review withholding

    See federal (22%), state, Social Security, and Medicare deductions itemized.

  4. 4

    See your net bonus

    Total take-home after all withholdings — plus an effective-rate percentage.

The bonus withholding formula

Step-by-step

  • federal tax = bonus × 22% (or 37% above $1M on the portion over)
  • state tax = bonus × state supplemental rate
  • ss tax = bonus × 6.2% (up to $176,100 YTD cap)
  • medicare tax = bonus × 1.45%
  • net bonus = bonus − (fed + state + ss + medicare)

Worked example — $5,000 bonus in California: federal $1,100 + state $330 + SS $310 + Medicare $72.50 = $1,812.50 withheld, net $3,187.50.

State supplemental withholding rates

Published flat rates each state uses to withhold taxes on bonus pay. Some states use marginal/tiered rates — these are the most common flat approximations. Rates are updated for the 2024–2025 tax year.

StateSupplemental rateTax on $5,000 bonus
Alabama5.00%$250.00
Alaska0.00%$0.00
Arizona2.50%$125.00
Arkansas4.70%$235.00
California6.60%$330.00
Colorado4.40%$220.00
Connecticut6.99%$349.50
Delaware6.60%$330.00
District of Columbia10.75%$537.50
Florida0.00%$0.00
Georgia5.39%$269.50
Hawaii11.00%$550.00
Idaho5.80%$290.00
Illinois4.95%$247.50
Indiana3.05%$152.50
Iowa6.00%$300.00
Kansas5.70%$285.00
Kentucky4.50%$225.00
Louisiana4.25%$212.50
Maine5.00%$250.00
Maryland5.75%$287.50
Massachusetts5.00%$250.00
Michigan4.25%$212.50
Minnesota6.25%$312.50
Mississippi5.00%$250.00
Missouri4.80%$240.00
Montana5.90%$295.00
Nebraska5.00%$250.00
Nevada0.00%$0.00
New Hampshire0.00%$0.00
New Jersey5.53%$276.25
New Mexico5.90%$295.00
New York11.70%$585.00
North Carolina4.50%$225.00
North Dakota1.84%$92.00
Ohio3.50%$175.00
Oklahoma4.75%$237.50
Oregon8.00%$400.00
Pennsylvania3.07%$153.50
Rhode Island5.99%$299.50
South Carolina6.40%$320.00
South Dakota0.00%$0.00
Tennessee0.00%$0.00
Texas0.00%$0.00
Utah4.65%$232.50
Vermont8.75%$437.50
Virginia5.75%$287.50
Washington0.00%$0.00
West Virginia6.50%$325.00
Wisconsin7.65%$382.50
Wyoming0.00%$0.00

Source: state tax agency supplemental wage guidance. Figures are approximate and may not reflect local (city/county) additions. Several states (e.g., California) apply a higher rate specifically to bonuses and stock compensation. Consult your state revenue department or a tax professional for authoritative numbers.

When to use a bonus tax calculator

Year-end or holiday bonus

Know what actually lands in your account before you commit to holiday spending or saving plans.

Sign-on or signing bonus

Negotiate based on the *net* you’ll receive, not the gross number on the offer letter.

Quarterly performance bonus

Reliable number for putting into budget apps or savings calculators without surprises.

Severance package estimate

Severance is treated as supplemental wage — same 22% federal rate applies. Plug in the amount for a quick net.

Frequently asked questions

How are bonuses taxed in the United States?+
Bonuses are “supplemental wages” under IRS rules. For federal withholding, employers typically use the percentage method (22% flat) up to $1M per year, then 37% on the portion above $1M. State withholding varies — most states use a flat supplemental rate, while a handful have no state income tax. Social Security (6.2%) and Medicare (1.45%) are withheld on top.
Is 22% my final tax rate on a bonus?+
No. 22% is the federal *withholding* rate for bonuses — a payroll-level deposit, not your final tax. Your actual tax is calculated when you file your annual return. If your marginal rate is below 22%, you’ll get a refund; if above, you may owe extra. The withheld amount just goes toward your year-end liability.
What is the aggregate method vs. the percentage method?+
Percentage method: Employer treats the bonus separately at the flat 22% federal rate. Simple and common. Aggregate method: Employer adds the bonus to your most recent regular paycheck and withholds based on the combined amount using your W-4 tables. Can result in higher or lower initial withholding but reconciles the same at year-end. Most employers use the percentage method for simplicity.
Do I pay Social Security and Medicare on my bonus?+
Yes. FICA taxes apply to bonuses just like regular wages — 6.2% Social Security up to the annual wage base ($176,100 in 2025) and 1.45% Medicare on all earnings. If your total earnings exceed $200,000 in a year ($250,000 filing jointly), an additional 0.9% Medicare surtax applies.
Why does my bonus look smaller than expected?+
Three common reasons: (1) 22% federal withholding feels higher than your normal paycheck rate if you’re in a lower bracket; (2) state withholding can add 0–11%; (3) Social Security and Medicare always take 7.65%. A $10,000 bonus in California can leave roughly $6,200–$6,500 after withholding — though much of that may come back as a refund if your real marginal rate is lower.
Which states have no bonus tax?+
States without a state income tax — and therefore no bonus withholding: Alaska, Florida, Nevada, New Hampshire (no tax on wages), South Dakota, Tennessee, Texas, Washington, and Wyoming. In these states, you only have federal and FICA withholding on a bonus.
What about 401(k) contributions on a bonus?+
Many employers let you defer some or all of a bonus into a 401(k) or HSA, reducing your taxable amount. This calculator does not model pre-tax deductions — if you plan to contribute, subtract the deferral amount from the bonus before entering it, or ask your payroll team for a “net after 401(k)” estimate.
How accurate is this calculator?+
The calculator uses federal (22%/37%), FICA (6.2%+1.45%), and published state supplemental rates to estimate withholding. State rules change and some states use tiered or marginal rates rather than a flat supplemental number — we show the most commonly-used flat rate and let you override. For a binding number, consult your payroll administrator or a tax professional.