The calculator uses the 2026 federal tax brackets and standard deduction from IRS Revenue Procedure 2025-32, which include the changes made by the One Big Beautiful Bill Act, and the 2026 Social Security wage base.

How your paycheck is worked out

Example: $75,000 salary, single, paid every two weeks, no 401(k).

Taxable income is $75,000 minus the $16,100 standard deduction: $58,900.
Federal income tax: 10% on the first $12,400 ($1,240), 12% from $12,400 to $50,400 ($4,560) and 22% on the last $8,500 ($1,870). Total $7,670.
Social Security is 6.2% of $75,000: $4,650. Medicare is 1.45%: $1,087.50.
Take-home pay is $61,592.50 a year, or $2,368.94 per paycheck over 26 paychecks.

Being in the 22% bracket doesn’t mean 22% of your pay goes in federal tax. Each rate applies only to the slice of income inside its bracket, so in this example federal income tax is about 10% of salary.

2026 federal tax brackets

Rate	Single	Married filing jointly	Head of household
10%	$0+	$0+	$0+
12%	$12,400+	$24,800+	$17,700+
22%	$50,400+	$100,800+	$67,450+
24%	$105,700+	$211,400+	$105,700+
32%	$201,775+	$403,550+	$201,750+
35%	$256,225+	$512,450+	$256,200+
37%	$640,600+	$768,700+	$640,600+

These thresholds apply to taxable income, after the standard deduction: $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household.

Social Security and Medicare (FICA)

Social Security: 6.2% of wages up to $184,500 in 2026. Above that, you stop paying it for the rest of the year, so the most anyone pays is $11,439.
Medicare: 1.45% of all wages, plus an extra 0.9% on wages over $200,000 ($250,000 for married couples filing jointly).
401(k) contributions reduce federal income tax but not Social Security or Medicare.

State income tax

Nine states don’t tax wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Fifteen charge a single flat rate in 2026, and the calculator lists them with their rates. Flat-rate figures are an estimate, because most states have their own deductions or exemptions that lower the bill. The other states have graduated brackets; enter an approximate rate for those, or leave state tax out. Some cities and counties, including New York City and many in Ohio, Pennsylvania and Michigan, charge local income tax too.

Why your real paycheck may differ

Your employer withholds tax using the information on your Form W-4, which may include extra withholding, other income or dependents. The calculator also leaves out health insurance premiums, HSA and FSA contributions, tax credits such as the Child Tax Credit, and the new deductions for tips, overtime and seniors. Your final tax is settled when you file your return, so withholding that is too high or too low becomes a refund or a bill.

Sources

Spotted a figure that's wrong or out of date? Tell us and we'll check it against the source.