Enter your salary or hourly rate, how often you are paid, your filing status and your state. The calculator shows what lands in your bank account each payday, and a line-by-line breakdown of where the rest goes: federal income tax, Social Security, Medicare, state income tax and your own deductions.
It is built on the 2026 rules: the IRS Publication 15-T withholding tables (which include the 2025 tax law changes), the $184,500 Social Security wage base, and each state's 2026 rates where the state has published them. Everything runs in your browser. Nothing you type is sent anywhere.
Reviewed by: CalcMojo Editorial Team
How your paycheck is calculated
Your take-home pay is your gross pay minus three groups of money: pre-tax deductions, payroll taxes, and after-tax deductions. The order matters, because pre-tax deductions shrink the amount that gets taxed.
- Gross pay per period. Salary divided by the number of paychecks in a year (52 weekly, 26 biweekly, 24 semi-monthly, 12 monthly). For hourly pay, the calculator uses rate x hours x 52, with overtime hours at 1.5 times your rate.
- Pre-tax deductions. Traditional 401(k) or 403(b) contributions, HSA contributions and health, dental and vision premiums taken through your employer's cafeteria plan come out first.
- Federal income tax withholding, using the IRS percentage method.
- FICA taxes: Social Security at 6.2% and Medicare at 1.45%.
- State and local income tax, if your state has one.
- After-tax deductions such as Roth 401(k) contributions or union dues.
Not every pre-tax deduction escapes every tax. A traditional 401(k) contribution lowers your federal and (in most states) state income tax, but you still pay Social Security and Medicare on it. Health premiums and HSA contributions made through payroll avoid all three. The calculator applies these rules for you.
Worked example: $60,000 a year, paid every two weeks
Take the calculator's default numbers: a single filer earning $60,000 a year in Texas, paid biweekly, with no deductions.
| Line | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | $193.08 | $5,020.00 |
| Social Security (6.2%) | $143.08 | $3,720.00 |
| Medicare (1.45%) | $33.46 | $870.00 |
| Texas income tax | $0.00 | $0.00 |
| Take-home pay | $1,938.07 | $50,390.00 |
The federal line comes straight from IRS Worksheet 1A. Your employer annualizes your pay ($2,307.69 x 26 = $60,000), then subtracts $8,600 for a single filer ($12,900 if married filing jointly). That leaves an adjusted annual wage of $51,400. In the 2026 single table that falls in the row starting at $19,900: $1,240 plus 12% of the amount over $19,900, or $5,020 for the year. Divided by 26 paychecks, that is $193.08.
Move the same worker to California and two lines appear. California income tax is about $60.50 per paycheck ($1,573 a year after the personal exemption credit), and State Disability Insurance takes 1.3%, or $30.00. Take-home drops to $1,847.57. In New York State the income tax is about $101.65 per paycheck, and take-home is $1,836.42 before any New York City tax.
Federal withholding in 2026: what changed
The 2025 federal tax law, Public Law 119-21 (often called the One Big Beautiful Bill Act), made the lower tax rates and the larger standard deduction permanent. For 2026 the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. The 2026 withholding tables are built on those numbers.
The law also created new deductions you claim on your tax return: up to $25,000 of qualified tips, up to $12,500 of qualified overtime premium ($25,000 joint), up to $10,000 of interest on a loan for a new US-assembled car, and an extra $6,000 for each person aged 65 or older. These do not lower withholding on their own. They lower it only if you claim them on a new 2026 Form W-4, Step 4(b). The 2026 W-4 has a worksheet for exactly this. Enter your Step 4(b) total in the calculator's W-4 section to see how much bigger each paycheck gets.
The child tax credit is $2,200 per child under 17 for 2026. On the W-4 you claim it in Step 3 ($2,200 per child, $500 per other dependent), and the withholding formula spreads it evenly across the year.
Social Security and Medicare
Social Security tax is 6.2% of your wages up to the 2026 wage base of $184,500. Once your year-to-date pay passes that amount, the tax stops for the rest of the year, so a high earner's December paychecks are bigger than their January ones. The calculator shows the yearly average per paycheck.
Medicare tax is 1.45% of all wages, with no cap. Once your wages from one employer pass $200,000 in a year, the employer must also withhold the 0.9% Additional Medicare Tax on the excess. The threshold on your tax return is $250,000 for married couples filing jointly, so some couples get part of it back and others owe more.
How state income taxes differ
Nine states do not tax wages: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. The others fall into two groups.
Flat-tax states charge one rate on taxable income. For 2026 these include Arizona (2.5%), Colorado (4.4%), Georgia (4.99%), Idaho (5.3%), Illinois (4.95%), Indiana (2.95%), Iowa (3.8%), Kentucky (3.5%), Louisiana (3%), Michigan (4.25%), North Carolina (3.99%), Pennsylvania (3.07%) and Utah (4.45%). Several of these rates were cut for 2026.
Graduated states use brackets, like the federal system. Top rates range from 2.5% in North Dakota to 13.3% in California for income over $1 million.
The details that change your number are in the deductions. Pennsylvania taxes your 401(k) contributions, so saving for retirement does not lower your PA tax. California and New Jersey tax HSA contributions. Alabama and Oregon let you subtract part of your federal income tax. Connecticut, New York and Maryland take back some of their lower-bracket benefits as income rises.
The calculator works out your estimated 2026 state income tax for the year and spreads it evenly across your paychecks. Employers use each state's own withholding formula, which may give a slightly different per-paycheck number. The year-end total is what you actually owe.
Local taxes and state payroll programs
Many workers also pay a city, county or school-district income tax: New York City, Philadelphia, most Ohio and Pennsylvania municipalities, Detroit and other Michigan cities, Kentucky localities, Indiana counties and every Maryland county. These rates change often and depend on your exact address, so enter yours as a percentage in the "Local / city income tax" field.
Several states also run disability or paid-leave programs funded by payroll deductions. California SDI (1.3% in 2026, with no wage limit) is filled in automatically. If you work in New Jersey, New York, Washington, Massachusetts, Oregon, Rhode Island, Hawaii, Connecticut or another state with an employee-paid program, add its rate in the "State disability / paid leave" field.
Why your pay stub might not match
- Your W-4 is older than 2020. Older forms use withholding allowances, which this calculator does not model.
- Your pay varies. Bonuses are often withheld at a flat 22% federal rate, and commissions and overtime change each check.
- Benefits you forgot. Life insurance, commuter benefits, FSA contributions and imputed income all show up on stubs.
- State withholding formulas. As explained above, a state's withholding tables and its actual tax can differ by a few dollars per check.
- Mid-year changes. A raise, a new W-4 or reaching the Social Security wage base all change later paychecks.
Use the result to plan a budget, compare job offers, or decide how much to put into your 401(k). Look at a real pay stub to fine-tune the numbers.
Frequently asked questions
How much is taken out of a $60,000 paycheck in 2026?
For a single filer paid every two weeks with no deductions, federal income tax is about $193 per paycheck, Social Security about $143 and Medicare about $33. That leaves about $1,938 per paycheck in a state with no income tax, or $50,390 a year. State income tax, if you have it, comes out on top of that.
What is the federal withholding rate for 2026?
There is no single rate. Withholding follows the 2026 brackets of 10%, 12%, 22%, 24%, 32%, 35% and 37%, applied to your annualized wages after a built-in allowance ($8,600 single, $12,900 married filing jointly). Most middle-income workers have a top withholding bracket of 12% or 22%, but their overall withholding rate is lower.
Does contributing to a 401(k) increase my take-home pay?
No, it lowers it, but by less than you contribute. A $200 traditional 401(k) contribution lowers your federal (and usually state) income tax, so your paycheck falls by roughly $150 to $175, depending on your bracket. Social Security and Medicare still apply to the $200. Pennsylvania taxes 401(k) contributions, so PA workers save only the federal part.
Will the no tax on tips and overtime rules raise my paycheck?
Only if you file a new 2026 Form W-4 and enter the expected deduction in Step 4(b). Otherwise your employer withholds as usual and you get the benefit as a bigger refund when you file. Tips and overtime still owe Social Security and Medicare tax either way.
Why is my paycheck different from this calculator?
Common reasons are an old (pre-2020) W-4, benefit deductions not entered here, local taxes, bonuses withheld at the flat 22% supplemental rate, or a state withholding formula that differs from the state's actual tax. Enter your deductions exactly as they appear on a recent pay stub for the closest match.
Which states have no income tax on wages?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming. Washington does deduct premiums for its WA Cares and paid family leave programs from most paychecks.
How is hourly pay converted to a paycheck?
The calculator multiplies your rate by your weekly hours (overtime at 1.5 times your rate), then by 52 weeks, and divides by your number of paychecks. Weekly pay of $25 x 40 hours is $1,000 per paycheck. On a semi-monthly schedule the same job pays about $2,166.67 per paycheck.
Sources & Methodology
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods: Worksheet 1A and the 2026 annual percentage method tables (standard and Step 2 checkbox), used exactly as published.
- IRS Revenue Procedure 2025-32: 2026 tax brackets, standard deductions and child tax credit amount.
- 2026 Form W-4: Step 3 credit amounts ($2,200 / $500) and the Step 4(b) deductions worksheet.
- IRS: One Big Beautiful Bill Act deductions for working Americans and seniors: tips, overtime, car loan interest and senior deduction limits.
- Social Security Administration: Contribution and Benefit Base: $184,500 wage base for 2026.
- California EDD: Rates and Withholding: 1.3% SDI rate for 2026 with no wage limit.
- State income tax figures come from each state revenue department's 2026 tax rate schedules, withholding guides or 2026 inflation-adjustment notices, for example California FTB 2026 rate schedules, New York IT-2105-I (2026), Illinois IL-700-T, Connecticut TPG-211, Minnesota 2026 inflation-adjusted amounts and Wisconsin 2026 Form 1-ES instructions. The source for every state is noted in the calculator's data file.
- Not yet officially published for 2026, so the best available figure is used: Hawaii's 2026 brackets and standard deduction (Act 46 of 2024 schedule), Rhode Island's upper bracket threshold, Utah's taxpayer-credit amounts (draft 2026 form), South Carolina's dependent exemption, Vermont's standard deduction (2025 amount), Maryland's joint standard deduction, Arizona's and DC's standard deductions, Idaho's zero-rate band (2025), Ohio's base tax amount, and California's exemption-credit phase-out thresholds (2025). You can enter your own state rate in the calculator if you know it.
- Method: federal withholding per paycheck follows Pub. 15-T for a 2020-or-later W-4. State tax is an estimate of 2026 annual liability on your wages (after the pre-tax deductions each state allows), divided evenly across paychecks. Local taxes and most state payroll programs are user-entered.
This paycheck calculator gives estimates for the 2026 tax year for educational purposes only. It is not tax, legal or financial advice. Actual withholding depends on your employer's payroll system, your Form W-4, benefit plan rules, and state and local laws, which can change during the year. Check your pay stub, your employer's payroll department or a qualified tax professional before making financial decisions.
Data accurate as of: November 2026