How we calculate take-home pay
Every number on this site is computed from the published 2026 tax tables below — no black box. Here are the exact rates, the formula, our sources, and the limits of what these estimates cover.
Tax data last reviewed: 2026-06-30 · Tax year 2026
The calculation, step by step
- Start from your gross annual salary and subtract any pre-tax deductions you enter (401(k), HSA).
- Subtract the federal standard deduction to get federal taxable income.
- Apply the 2026 federal brackets progressively — each slice of income is taxed at its own rate.
- Add Social Security (6.2% up to the wage base) and Medicare (1.45%, plus a 0.9% surtax on high earners).
- Apply your state’s 2026 income tax (its own brackets, rate, and deduction).
- Subtract all three from gross to get your take-home pay.
Worked example — $90,000, single, Texas (no state tax):
Taxable income = $90,000 − $16,100 = $73,900. Federal tax stacks 10% on the first bracket, 12% on the next, and 22% on the rest of that taxable income; FICA is 6.2% + 1.45% of the $90,000. Texas adds $0. Every result page shows this same arithmetic for your exact salary under “Show your work.”
2026 federal income tax brackets
Source: IRS Rev. Proc. 2025-32. Standard deduction: $16,100 (single) / $32,200 (married filing jointly).
Single
| 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% |
| $640,600 – and up | 37% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $24,800 | 10% |
| $24,800 – $100,800 | 12% |
| $100,800 – $211,400 | 22% |
| $211,400 – $403,550 | 24% |
| $403,550 – $512,450 | 32% |
| $512,450 – $768,700 | 35% |
| $768,700 – and up | 37% |
2026 FICA (Social Security & Medicare)
- Social Security: 6.2% on wages up to $184,500 (the 2026 wage base).
- Medicare: 1.45% on all wages.
- Additional Medicare: 0.9% on wages over $200,000 (single) / $250,000 (married).
Why do calculators give different numbers?
If you search “$100k after taxes in California” you’ll see half a dozen different answers. The differences come from a handful of assumptions — not from anyone being “wrong”:
- Tax year: 2025 vs 2026 brackets and standard deduction differ. We use 2026.
- Withholding vs annual tax: a paycheck calculator estimates what your employer withholds; we estimate your actual annual tax liability. They’re close but not identical.
- State add-ons: some tools fold in things like California SDI, local/city income tax, or disability insurance; we model state income tax and call out local taxes separately.
- Deductions assumed: we assume the standard deduction and no pre-tax contributions unless you add them.
Scope & limitations
These are estimates of annual effective tax for general guidance — not a tax-filing tool or a precise paycheck. We model federal income tax, FICA, and state income tax for single and married-filing-jointly filers taking the standard deduction. We do not model:
- Head-of-household filing, dependents, or the Child Tax Credit;
- Local and city income taxes (NYC, Yonkers, many Ohio/PA municipalities, Maryland counties) — these are flagged in each state’s notes;
- Itemized deductions, credits, capital gains, self-employment tax, or other income;
- State-specific add-ons like California SDI or high-income recapture provisions.
For decisions that matter, confirm with the official IRS Tax Withholding Estimator and a licensed tax professional.
Primary sources
- IRS Rev. Proc. 2025-32 — 2026 federal tax brackets & standard deduction (post-OBBBA)
- IRS — 2026 inflation adjustments (newsroom summary)
- SSA — 2026 Social Security wage base ($184,500)
- IRS Topic No. 751 — Social Security & Medicare withholding rates
- IRS Topic No. 560 — Additional Medicare Tax (0.9%)
- Tax Foundation — State Individual Income Tax Rates & Brackets, 2026
State rates and brackets come from the Tax Foundation’s 2026 tables and each state’s Department of Revenue, including 2026 changes (e.g. Georgia’s flat rate cut to 4.99% under H.B. 463). Spot a number that looks off? Start from the calculator and check the “Show your work” breakdown.