Paycheck Take-Home Pay Calculator (USA)
Enter your gross pay, filing status, and pre-tax deductions to see exactly what lands in your bank account. This calculator applies 2026 IRS federal withholding brackets, FICA (Social Security 6.2% up to $176,100 + Medicare 1.45%), and state income tax for CA, NY, TX, and FL. It also accounts for 401(k) contributions and health insurance premiums that reduce your taxable income.
When to use this calculator
- Compare take-home pay before accepting a job offer in a different state
- Estimate how a 401(k) contribution increase affects your net paycheck
- Plan a budget after switching from salary to hourly or changing pay frequency
- Understand the difference between gross salary and actual spendable income
- Check how Additional Medicare Tax applies above $200,000 in wages
- See how health insurance premiums lower your federal and state taxable income
How it works
2 min readWhat is take-home pay?
Take-home pay is the net amount of money you receive after all deductions—federal income tax, FICA (Social Security 6.2% and Medicare 1.45%), state taxes, and pre-tax contributions like 401(k) or health insurance—are subtracted from your gross salary. For example, a $75,000 annual salary typically yields roughly $54,000 in take-home pay.
How It Works
This calculator converts your gross pay into estimated net pay using four layers of deductions:
1. Pre-tax deductions (401k, health insurance) reduce the base before income tax is calculated.
2. Federal income tax is computed from 2026 IRS Publication 15-T annualized brackets.
3. FICA taxes (Social Security + Medicare) are applied to gross pay (not reduced by 401k or health insurance for this purpose — standard payroll treatment).
4. State income tax is applied using a simplified progressive model for CA and NY; TX and FL have no state income tax.
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Formula
// Step 1 — Annualize gross pay
annual_gross = gross_pay × periods_per_year
// Step 2 — Pre-tax deductions (reduce federal & state taxable income)
pretax_total = retirement_deduction + health_insurance
annual_taxable = annual_gross − (pretax_total × periods_per_year)
// Step 3 — Federal standard deduction (2026)
// Single/MFS: $15,000 | MFJ: $30,000 | HOH: $22,500
federal_taxable = max(0, annual_taxable − standard_deduction)
// Step 4 — Federal income tax (2026 brackets)
annual_federal_tax = bracket_tax(federal_taxable, filing_status)
per_period_federal = annual_federal_tax / periods_per_year + extra_withholding
// Step 5 — FICA (applied to gross, capped)
ss_wage = min(gross_pay × periods_per_year, 176100)
ss_tax_annual = ss_wage × 0.062
medicare_tax_annual = gross_annual × 0.0145
+ max(0, gross_annual − 200000) × 0.009 // Additional Medicare Tax
// Step 6 — State tax (CA / NY progressive, TX / FL = 0)
state_tax_annual = state_bracket_tax(annual_taxable, state, filing_status)
// Step 7 — Net pay per period
net_pay = gross_pay
− per_period_federal
− (ss_tax_annual / periods)
− (medicare_tax_annual / periods)
− (state_tax_annual / periods)
− pretax_total---
2026 Federal Brackets (Single)
| Taxable Income | Rate |
|---|---|
| $0 – $11,925 | 10% |
| $11,926 – $48,475 | 12% |
| $48,476 – $103,350 | 22% |
| $103,351 – $197,300 | 24% |
| $197,301 – $250,525 | 32% |
| $250,526 – $626,350 | 35% |
| Over $626,350 | 37% |
MFJ brackets are approximately double; HOH brackets are intermediate.
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Worked Example
Gross: $5,000 bi-weekly | Single | CA | 6% 401k | $150 health insurance
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Limitations
Frequently asked questions
What is the Social Security wage base for 2026?
The IRS set the Social Security taxable wage base at $176,100 for 2026. You pay 6.2% on wages up to that limit. Earnings above $176,100 are not subject to the SS portion, though Medicare (1.45%) continues with no cap.
What is the Additional Medicare Tax and who pays it?
An extra 0.9% Medicare surtax applies to wages exceeding $200,000 for single filers ($250,000 for MFJ) in a calendar year. Employers withhold it once your wages cross $200,000 from that employer; any remaining liability is settled on your Form 1040.
Does a 401(k) contribution actually reduce my taxes?
Yes. Traditional (pre-tax) 401(k) contributions reduce your federal and most state taxable income dollar-for-dollar. On a $5,000 paycheck with a 6% contribution ($300), you save roughly $66–$72 in federal tax alone (at the 22% bracket), making your real cost of that $300 contribution only about $230.
Why does Texas show lower taxes than California on the same salary?
Texas has no state income tax. California taxes wages at rates from 1% up to 13.3% (for income over ~$1 million). On a $130,000 salary, a CA resident pays approximately $6,000–$7,000 more per year in state income tax than a TX resident with identical federal exposure.
What is the 2026 federal standard deduction?
For 2026, the IRS standard deduction is $15,000 for Single and Married Filing Separately filers, $30,000 for Married Filing Jointly, and $22,500 for Head of Household. These amounts are indexed for inflation each year under the Tax Cuts and Jobs Act.
How do I enter the W-4 'extra withholding' field?
If you wrote an additional dollar amount on Step 4(c) of your W-4, enter it here. This is a flat extra amount withheld each pay period on top of the calculated federal tax. It does not change your marginal bracket — it simply increases the amount sent to the IRS each period.
Is this calculator accurate for hourly workers?
Yes. Multiply your hourly rate by expected hours per period to get gross pay, then enter that amount. For example, $22/hr × 80 hours = $1,760 gross per bi-weekly period. The withholding logic is the same regardless of whether wages come from salary or hourly pay.
Why doesn't the calculator include New York City tax?
NYC residents owe an additional local income tax of 3.078%–3.876% on top of NY state tax. This calculator uses statewide NY rates only. NYC residents should add roughly $1,500–$3,500 per year in local tax for incomes between $60,000 and $130,000.
What if I'm self-employed or a 1099 contractor?
Self-employed workers pay both the employee (6.2% SS + 1.45% Medicare) and employer (6.2% + 1.45%) shares — a combined 15.3% self-employment tax on net earnings, with a deduction for half of that on Form 1040. This calculator is designed for W-2 employees only.
How often are federal tax brackets updated?
The IRS adjusts tax brackets annually for inflation under IRC §1(f). The 2026 brackets used here reflect IRS Revenue Procedure 2025-28 inflation adjustments. Always verify current-year figures on IRS.gov before year-end tax planning.
Sources and references
- IRS Publication 15-T (2026): Federal Income Tax Withholding Methods
- IRS Revenue Procedure 2025-28: 2026 Tax Inflation Adjustments
- Social Security Administration: 2026 Wage Base Announcement
- California Franchise Tax Board: 2026 Withholding Schedules
- New York State Department of Taxation and Finance: 2026 Withholding Tables