How your paycheck is worked out (2026)
Your US take-home pay is your salary minus federal income tax, FICA (Social Security + Medicare) and, in most states, state income tax. This calculator uses the official 2026 IRS figures for a single filer and lets you pick your state.
Federal income tax 2026 (single)
You get a standard deduction of $16,100, then the brackets apply to the rest:
| Taxable income | Rate |
|---|---|
| $0 – $12,400 | 10% |
| $12,400 – $50,400 | 12% |
| $50,400 – $105,700 | 22% |
| $105,700 – $201,775 | 24% |
| $201,775 – $256,225 | 32% |
| $256,225 – $640,600 | 35% |
| Over $640,600 | 37% |
FICA
- Social Security 6.2% — on wages up to the 2026 wage base of $184,500.
- Medicare 1.45% — on all wages, plus 0.9% on wages over $200,000.
State income tax
Nine states have no wage income tax — including Texas, Florida and Washington. Others charge a flat rate (e.g. Pennsylvania 3.07%) or a progressive scale (California up to 13.3%, New York up to 10.9%). Each state has its own deductions, which this calculator applies.
Example: $80,000 single
Federal tax is $8,770, Social Security $4,960 and Medicare $1,160. In Texas (no state tax) that leaves $65,110; in California, state tax of about $3,452 brings it to $61,658 a year.
What this calculator does not include
- City/local taxes (e.g. NYC, some Ohio and Pennsylvania municipalities) and state disability (California SDI).
- 401(k)/pre-tax deductions, filing statuses other than single, and credits/itemized deductions.
- It shows tax liability, which can differ from paycheck withholding (employers often over-withhold).
Frequently asked questions
Which states have no income tax?
Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming don't tax wage income. This tool includes the most-searched of these.
What's FICA?
The combined Social Security (6.2%) and Medicare (1.45%) payroll taxes deducted from your pay.
Why is this different from my paycheck?
Employers withhold based on your W-4 and often over-withhold, so your paycheck deduction can be higher than your actual tax liability shown here.
Are these 2026 rates?
Yes — federal brackets and the standard deduction are the IRS 2026 figures (Rev. Proc. 2025-32). California's 2026 thresholds are indexed late in the year; rates are stable.
More United States calculators
This calculator provides estimates for a single filer in 2026 based on IRS (Rev. Proc. 2025-32), SSA and state figures, and is for general information only — it is not financial or tax advice. It excludes local/city taxes, state disability, 401(k) and other deductions/credits, and shows tax liability rather than paycheck withholding. For your exact position use the IRS Tax Withholding Estimator. Sources: IRS, SSA, state Departments of Revenue.