Methodology

1. 1

   Annualize your gross pay

   We multiply your gross pay by the number of pay periods in a year (52 weekly, 26 biweekly, 24 semi-monthly, 12 monthly) to get annual gross wages.

2. 2

   Subtract pre-tax deductions

   401(k) contributions and Section 125 health insurance premiums are removed from taxable wages. A 401(k) contribution is exempt from federal income tax but NOT from Social Security or Medicare — FICA is still owed on it. A Section 125 health premium is exempt from both federal income tax and FICA.

3. 3

   Apply federal income tax

   We subtract the 2026 standard deduction for your filing status, then run the remainder through the seven federal brackets (10% to 37%), taxing each dollar at the rate for its band.

4. 4

   Apply Social Security and Medicare

   Social Security is 6.2% of wages up to the $184,500 wage base. Medicare is 1.45% of all wages, plus an additional 0.9% above $200,000 for single filers ($250,000 married filing jointly).

5. 5

   Apply state income tax

   Each state's own standard deduction, personal exemption, and flat or graduated rates are applied. Most states also allow the 401(k) deduction; where a state taxes those contributions instead, we don't deduct them. Health premiums stay pre-tax at the state level.

6. 6

   Arrive at net pay

   Federal income tax, Social Security, Medicare, state income tax, and your pre-tax deductions are subtracted from gross pay. What remains is your estimated take-home pay per paycheck and per year.

Standard deductions

Federal income tax brackets (single filer, taxable income)

Source: IRS Revenue Procedure 2025-32

Social Security and Medicare

• Social Security: 6.2% of wages up to a $184,500 wage base — a maximum of $11,439 per year.
• Medicare: 1.45% of all wages, with no cap.
• Additional Medicare: 0.9% on wages above $200,000 (single and head of household), $250,000 (married filing jointly), and $125,000 (married filing separately).

Source: SSA 2026 wage base; IRS FICA rates

• IRS Publication 15-T and Revenue Procedure 2025-32

  Federal withholding methods, 2026 brackets, and standard deductions.

• Social Security Administration

  Social Security rate and the $184,500 2026 taxable wage base.

• Tax Foundation

  State individual income tax rates and brackets for 2026, used as a cross-check.

• State Departments of Revenue

  The primary source for each state's rates, deductions, and exemptions. Each state page links its own source.

Tax year 2026. All figures last verified 2026-02-11.

What it covers

• •An estimate of paycheck withholding for the 2026 tax year — not your final filing liability.
• •Federal income tax using the standard deduction and the published 2026 brackets.
• •Social Security and Medicare, including the additional Medicare surtax on high wages.
• •State income tax for all 51 available jurisdictions, using each state's own deduction, exemption, and rate structure.

What it does not model

• •Local and municipal income taxes (for example New York City, Kansas City, or Portland metro). Where a state has them, we note it on that state's page.
• •Tax credits, dependents, and the Child Tax Credit.
• •Itemized deductions, above-the-line adjustments, and other income such as investments or self-employment.
• •W-4 extra withholding, multiple jobs, bonuses taxed at supplemental rates, and post-tax deductions.
• •Phase-outs of state deductions and exemptions at higher incomes, where they exist — noted per state.

These are estimates for planning, not tax advice or a statement of your filing liability. Rates shown are the statutory 10%–37% federal schedule; your employer's withholding may differ based on your W-4.