Paycheck Calculator (US, 2026)

How US paychecks are taxed in 2026

Every paycheck loses money to four buckets before you see it: federal income tax, state income tax (in 41 states), FICA (Social Security + Medicare), and any pre-tax deductions you've elected (401(k), HSA, FSA, health insurance). The order matters for the math:

1. Pre-tax deductions come off first — 401(k), HSA, traditional FSA, and most employer health insurance premiums reduce your taxable income for federal and (usually) state taxes.
2. Federal income tax is calculated on the post-deduction amount using progressive brackets.
3. State income tax is also calculated on the post-deduction amount in most states.
4. FICA is calculated on gross pay minus some pre-tax items (HSA reduces FICA wages; traditional 401(k) does not).
5. Post-tax deductions (Roth 401(k), some insurance) come out of your remaining net.

2026 federal income tax brackets

US federal taxes are progressive — you pay each bracket's rate only on income within that bracket. Approximate 2026 brackets (inflation-adjusted) for single filers:

• 10% on income $0 to $11,600
• 12% on income $11,601 to $47,150
• 22% on income $47,151 to $100,525
• 24% on income $100,526 to $191,950
• 32% on income $191,951 to $243,725
• 35% on income $243,726 to $609,350
• 37% on income above $609,350

Married filing jointly brackets are roughly double the single brackets. The calculator handles both.

FICA: Social Security and Medicare

FICA is federal payroll tax for Social Security and Medicare:

• Social Security: 6.2% on wages up to $168,600 (2026 wage base — adjusts annually). Above that, you stop paying. Your employer pays an additional 6.2%.
• Medicare: 1.45% on all wages, no cap. Employer also pays 1.45%.
• Additional Medicare: 0.9% on wages above $200,000 (single) or $250,000 (married). Employee-paid only — employer doesn't match this surcharge.

Self-employed workers pay both halves (15.3% combined for SS+Medicare on full self-employment income up to the wage base).

State income tax — three regimes

US states fall into three categories:

• No state income tax (9 states): Alaska, Florida, Nevada, New Hampshire (interest/dividends only, phasing out), South Dakota, Tennessee, Texas, Washington, Wyoming. These states make up revenue with sales tax, property tax, or other levies.
• Flat tax (~10 states): a single rate applies regardless of income. Examples: Pennsylvania 3.07%, Illinois 4.95%, Colorado 4.4%, North Carolina 4.5%, Massachusetts 5%.
• Progressive (graduated) tax (~30 states + DC): brackets like the federal system. California tops at 13.3%, New York at 10.9%, Hawaii at 11%, Oregon at 9.9%.

State-specific calculators with full bracket breakdowns are available for all 50 states + DC — try California, Texas, New York, or Florida.

Pre-tax deductions — the most underused tool

Pre-tax contributions reduce your taxable income, saving you your marginal tax rate on every dollar contributed. For a 22%-bracket worker in California (9.3% state), every $1,000 contributed to a traditional 401(k) saves $313 in taxes — meaning the net cost is $687, not $1,000.

• Traditional 401(k) — up to $23,500 in 2026 ($31,000 if age 50+ with catch-up). Reduces federal and state tax now; taxed in retirement.
• HSA (Health Savings Account) — $4,300 individual / $8,550 family in 2025–2026 (2026 numbers when finalized). Triple tax advantage: pre-tax in, tax-free growth, tax-free withdrawals for medical expenses. Requires high-deductible health plan (HDHP).
• Traditional IRA — up to $7,000 ($8,000 age 50+). Deductibility phases out at higher incomes if you have a workplace plan.
• FSA (Flexible Spending Account) — for medical expenses ($3,300 cap) or dependent care ($5,000). Use-it-or-lose-it.

Pay frequency — biweekly vs semi-monthly are not the same

People often confuse these:

• Weekly — 52 paychecks/year. Common for hourly workers.
• Biweekly (every 2 weeks) — 26 paychecks/year. Some years 27 if the calendar lines up that way (the “extra paycheck” year).
• Semi-monthly (twice a month) — 24 paychecks/year, on fixed dates (e.g., 1st and 15th, or 15th and last day). Always 24, never more.
• Monthly — 12 paychecks/year. Common for salaried executives, less common otherwise.

Local city taxes (NYC, Philadelphia, Detroit, etc.)

About 5,000 US localities levy their own income tax — most concentrated in Pennsylvania, Ohio, Michigan, Maryland, New York, and Indiana. Notable rates:

• New York City: up to 3.876%
• Philadelphia: 3.75% residents, 3.44% non-residents
• Baltimore: 3.20%
• Detroit: 2.4% residents, 1.2% non-residents
• Columbus, OH: 2.5%

See our city-specific paycheck calculators for accurate take-home including local tax.

W-4 form: how withholding actually works

Your W-4 tells your employer how much federal tax to withhold. It's not a tax calculation — it's a forecast. If you have multiple jobs, a working spouse, or non-wage income, default withholding can leave you under-withheld and facing a tax bill in April. The IRS Tax Withholding Estimator (irs.gov) helps fine-tune. Adjusting mid-year is fine and common.

Disclaimer:Educational estimate, not tax advice. Complex situations (multi-state work, foreign income, RSUs vested mid-year, AMT) need a CPA. For paycheck-to-the-penny accuracy, your payroll provider's system is authoritative.