What comes out of a paycheck
- Federal income tax is figured on your pay after pre-tax deductions and the standard deduction ($16,100 single, $32,200 married filing jointly, $24,150 head of household for 2026).
- Social Security is 6.2% of wages up to $184,500 a year. Pay above that amount isn't taxed for Social Security.
- Medicare is 1.45% of all wages, plus an extra 0.9% on wages over $200,000 ($250,000 for joint filers).
- State income tax ranges from zero in nine states to over 13% at the top in California. Some cities and counties add their own tax.
- Pre-tax deductions such as a traditional 401(k) and health premiums lower your taxable pay. 401(k) money is still subject to Social Security and Medicare.
2026 federal income tax brackets (single)
| Rate | Taxable income |
|---|---|
| 10% | $0 – $12,400 |
| 12% | $12,401 – $50,400 |
| 22% | $50,401 – $105,700 |
| 24% | $105,701 – $201,775 |
| 32% | $201,776 – $256,225 |
| 35% | $256,226 – $640,600 |
| 37% | $640,601 and up |
2026 federal brackets (married filing jointly)
| Rate | Taxable income |
|---|---|
| 10% | $0 – $24,800 |
| 12% | $24,801 – $100,800 |
| 22% | $100,801 – $211,400 |
| 24% | $211,401 – $403,550 |
| 32% | $403,551 – $512,450 |
| 35% | $512,451 – $768,700 |
| 37% | $768,701 and up |
Only the part of your income inside each bracket is taxed at that bracket's rate. Moving into a higher bracket never lowers your take-home pay. Source: IRS Rev. Proc. 2025-32.
State income tax at a glance
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming don't tax wages. Rates below are for single filers in 2026, from the Tax Foundation.
| State | Rate range |
|---|---|
| Alabama | 2% – 5% |
| Alaska | No tax on wages |
| Arizona | 2.5% flat |
| Arkansas | 2% – 3.9% |
| California | 1% – 13.3% |
| Colorado | 4.4% flat |
| Connecticut | 2% – 6.99% |
| Delaware | 2.2% – 6.6% |
| District of Columbia | 4% – 10.75% |
| Florida | No tax on wages |
| Georgia | 4.99% flat |
| Hawaii | 1.4% – 11% |
| Idaho | 5.3% flat |
| Illinois | 4.95% flat |
| Indiana | 2.95% flat |
| Iowa | 3.8% flat |
| Kansas | 5.2% – 5.58% |
| Kentucky | 3.5% flat |
| Louisiana | 3% flat |
| Maine | 5.8% – 7.15% |
| Maryland | 2% – 6.5% |
| Massachusetts | 5% – 9% |
| Michigan | 4.25% flat |
| Minnesota | 5.35% – 9.85% |
| Mississippi | 4% flat |
| Missouri | 2% – 4.7% |
| Montana | 4.7% – 5.65% |
| Nebraska | 2.46% – 4.55% |
| Nevada | No tax on wages |
| New Hampshire | No tax on wages |
| New Jersey | 1.4% – 10.75% |
| New Mexico | 1.5% – 5.9% |
| New York | 3.9% – 10.9% |
| North Carolina | 3.99% flat |
| North Dakota | 1.95% – 2.5% |
| Ohio | 2.75% flat |
| Oklahoma | 2.5% – 4.5% |
| Oregon | 4.75% – 9.9% |
| Pennsylvania | 3.07% flat |
| Rhode Island | 3.75% – 5.99% |
| South Carolina | 3% – 6% |
| South Dakota | No tax on wages |
| Tennessee | No tax on wages |
| Texas | No tax on wages |
| Utah | 4.5% flat |
| Vermont | 3.35% – 8.75% |
| Virginia | 2% – 5.75% |
| Washington | No tax on wages |
| West Virginia | 2.22% – 4.82% |
| Wisconsin | 3.5% – 7.65% |
| Wyoming | No tax on wages |
What this estimate leaves out
The calculator handles the common case: one job, the standard deduction, and the child tax credit. It doesn't include bonuses withheld at a flat rate, the new deductions for tips, overtime, or seniors, itemized deductions, Roth 401(k) contributions, state disability or family-leave payroll deductions other than California SDI, separate head-of-household schedules some states use, or phase-outs that some states apply to high earners. If you earned over $150,000 and are 50 or older, catch-up contributions are treated as Roth, as the 2026 rules require. Use the Local income tax box for places like New York City, Philadelphia, or Maryland counties.
Frequently asked questions
Why is my real paycheck different?
Payroll systems withhold using the IRS withholding tables and your Form W-4, which can differ a little from your actual yearly tax. Extra withholding, other deductions like life insurance or union dues, and Roth contributions also change the number.
Does a 401(k) contribution lower my taxes?
A traditional 401(k) lowers your federal income tax and, in most states, your state income tax. It does not lower Social Security or Medicare tax. Pennsylvania and New Jersey still tax 401(k) contributions.
What is the difference between biweekly and semimonthly?
Biweekly means every two weeks, or 26 paychecks a year. Semimonthly means twice a month, usually on fixed dates, or 24 paychecks. Biweekly checks are a little smaller, but there are more of them.
Which states have no income tax?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming don't tax wages. Washington taxes some capital gains.