How your paycheck is taxed in 2026
Every US paycheck passes through up to four layers of tax before it reaches your bank account: federal income tax, FICA (Social Security and Medicare), state income tax, and — in some places — local income tax plus state disability or paid-leave premiums. This calculator applies all four using official 2026 rates, so the number you see is the whole picture rather than a federal-only guess.
Social Security: 6.2% up to $184,500
You pay 6.2% of gross wages, but only on the first $184,500 you earn in 2026 (up from $176,100 in 2025). Hit that cap and Social Security tax stops for the rest of the year — the most any employee pays in 2026 is $11,439. Your employer quietly matches every dollar.
Medicare: 1.45% with no ceiling
Medicare's 1.45% applies to every dollar of wages, no cap. High earners pay an extra 0.9% Additional Medicare Tax on wages above $200,000 — employers must withhold it once your year-to-date pay crosses that line, and there is no employer match on the extra piece.
Federal income tax: an estimate, not a promise
Actual withholding depends on your W-4 entries, but a solid estimate comes from annualizing your pay, subtracting the 2026 standard deduction for your filing status ($16,100 single / $32,200 married / $24,150 head of household), and running the result through the seven IRS brackets. That's what this tool does — so the federal line here approximates your true tax, which is usually more useful than a withholding guess.
State income tax: three completely different systems
State tax is not one thing. Which of three structures your state uses changes your paycheck far more than any single rate:
- No income tax on wages (9 states): Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Washington taxes capital gains only, so wage earners there owe no state income tax — but still pay the WA Cares premium.
- Flat rate (15 states): one rate on all taxable income, from Indiana's 2.95% and Ohio's 2.75% up to Illinois at 4.95% and Georgia at 5.19%. Simple, but the state's standard deduction and personal exemption still matter — Ohio, for instance, taxes nothing below $26,050.
- Graduated brackets (26 states plus DC): rates climb with income, exactly like the federal system. California tops out at 13.3%, New Jersey at 10.75%, New York at 10.9%. Bracket widths vary wildly — Virginia reaches its top 5.75% rate at just $17,000 of taxable income, while California's 13.3% needs $1 million.
This calculator applies each state's real 2026 brackets, standard deduction, personal exemption and exemption credits — not a single blended percentage. That's why two people earning the same salary in different states can see take-home figures thousands of dollars apart.
The deductions most calculators miss
Beyond income tax, 10 states withhold mandatory disability or paid-family-leave premiums straight from your check. California's SDI is the biggest at 1.3% with no wage ceiling — on a $200,000 salary that's $2,600 a year that a federal-only calculator would never show you. New Jersey withholds TDI and Family Leave separately; Rhode Island's TDI is 1.1%; Washington has no income tax but still takes 0.58% for WA Cares.
Local income tax: the hidden fifth layer
Roughly 17 states let cities or counties levy their own income tax, and the rates are not trivial. New York City residents pay up to 3.876% on top of New York State. Philadelphia charges 3.735% for residents. Every Maryland county adds 2.25%–3.20%. Ohio municipalities like Columbus and Cleveland take 2.5%. Detroit residents pay 2.4%. Where a local tax applies, pick your city from the dropdown — for many people it's a larger deduction than they expect.
Does your profession change your payroll tax?
For almost everyone, no. State and local income tax depend on where you live and work, your filing status and your income — never your job title. But a few occupations sit outside the normal FICA system entirely:
- Clergy and ministers are treated as self-employed for Social Security and Medicare (SECA), so FICA is not withheld from their salary — they pay self-employment tax instead.
- Railroad employees pay under the Railroad Retirement Tax Act (RRTA) rather than FICA: Tier I mirrors Social Security, and Tier II funds a separate railroad pension.
- Some state and local government workers — teachers, police and firefighters in about 15 states — belong to a public pension system that replaces Social Security, so no 6.2% is withheld.
- Student employees working at the school where they're enrolled are often exempt from FICA under the student exception.
If you're in one of these groups, tick the "Exempt from Social Security & Medicare" box and the calculator will drop both FICA lines while keeping federal, state and local income tax intact.
Paycheck calculator by state
Every state page below is preset with that state's own 2026 brackets, standard deduction, exemptions and any disability or paid-leave premium — plus local city tax where it applies.
Employer costs most people never see
Your employer pays its own matching 6.2% + 1.45% on top of your salary, plus federal (FUTA) and state unemployment taxes — and in several states, the employer half of the paid-leave premium. A $60,000 employee actually costs roughly $64,600+ before benefits — worth knowing when you negotiate.