What this calculator works out
You gave payroll a salary figure. What arrives on payday is smaller, and the difference is rarely a round number. This page takes the salary, the filing status, the dependents and the deductions, applies the 2026 federal rules and whatever state and city rate you enter, and shows the paycheck line by line — then the same figures over a full year, so you can see the annual picture and the per-period one together.
It also fills in the two parts of the W-4 that people most often get wrong. Everything runs in your browser; nothing you type is sent anywhere.
The order things come out, and why it matters
Payroll does not take a single percentage off the top. Deductions come out in a specific sequence, and the sequence is why a $200 contribution does not cost you $200.
- Pre-tax deductions come out first. Traditional 401(k), health and dental premiums, HSA and FSA contributions all reduce the wage figure that income tax is calculated on.
- Social Security and Medicare are charged next — but on the fuller wage figure. A 401(k) contribution does not reduce FICA, though most health premiums do.
- Federal income tax is worked out on taxable income: gross, minus pre-tax deductions and other adjustments, minus either the standard deduction or your itemized total, minus the new above-the-line deductions.
- State and local tax follow their own rules entirely, which is why this page asks you for a rate rather than guessing.
- Post-tax deductions — Roth 401(k), union dues, wage garnishments — come off the end and are not modeled here.
2026 rates, brackets and thresholds
All figures below come from IRS Revenue Procedure 2025-32 and the Social Security Administration's 2026 announcement.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $0 – $12,400 | $0 – $24,800 | $0 – $17,700 |
| 12% | $12,400 – $50,400 | $24,800 – $100,800 | $17,700 – $67,450 |
| 22% | $50,400 – $105,700 | $100,800 – $211,400 | $67,450 – $105,700 |
| 24% | $105,700 – $201,775 | $211,400 – $403,550 | $105,700 – $201,775 |
| 32% | $201,775 – $256,225 | $403,550 – $512,450 | $201,775 – $256,200 |
| 35% | $256,225 – $640,600 | $512,450 – $768,700 | $256,200 – $640,600 |
| 37% | above $640,600 | above $768,700 | above $640,600 |
The standard deduction for 2026 is $16,100 for single filers and for married filing separately, $32,200 filing jointly, and $24,150 for head of household. Anyone 65 or older adds $2,050 to that if single or head of household, or $1,650 for each qualifying spouse on a joint return.
Payroll taxes are flat rather than banded. Social Security takes 6.2% of wages up to a $184,500 ceiling, capping the employee's contribution at $11,439. Medicare takes 1.45% of everything with no ceiling, plus an extra 0.9% on wages above $200,000 single, $250,000 filing jointly, or $125,000 filing separately.
The four new deductions for 2026
The One Big Beautiful Bill Act added four above-the-line deductions that run through tax year 2028. They can be claimed whether or not you itemize, and each has its own cap and its own income phase-out — which is why entering a large number in one of those boxes does not always change the answer.
- Qualified tips, up to $25,000. Reduced by $100 for every $1,000 of income above $150,000 single or $300,000 jointly.
- Qualified overtime, up to $12,500 single or $25,000 jointly, with the same phase-out. Only the premium counts — on time-and-a-half at $30 an hour, the deductible part is the extra $10, not the whole $30.
- Car loan interest, up to $10,000, on a new US-assembled vehicle with a loan taken out after December 31, 2024. This one phases out faster, at $200 per $1,000 above $100,000 single or $200,000 jointly, so it is gone entirely by $150,000 and $250,000.
- The senior deduction, $6,000 for each filer aged 65 or over, tapering by 6% of income above $75,000 single or $150,000 jointly and disappearing by $175,000. It stacks on top of the older additional standard deduction rather than replacing it.
A fifth change matters for anyone who gives to charity: from 2026 you can deduct up to $1,000 of cash donations, or $2,000 on a joint return, without itemizing. Itemize and this particular deduction is no longer available to you, because your gifts go on Schedule A instead.
What the second card is for, and when to touch it
The first card assumes an ordinary situation: one salary, the standard deduction, nothing else going on. The second card exists for everything that makes your case different from that. Most people can leave the whole thing at zero and still get a good answer — but if any of it applies to you, the numbers move more than you might expect. Taking a $72,000 single filer with one child, $4,800 of pre-tax deductions and a 4.4% state rate as the starting point, here is what each box is worth over a year:
| If you enter | What it means | Effect on a year of take-home |
|---|---|---|
| Pre-tax deductions, $4,800 → $9,600 | Doubling your 401(k) | −$4,154 |
| Deductions not withheld, $2,500 | Traditional IRA or student loan interest | +$370 |
| Itemized deductions, $10,000 | Less than the standard deduction | no change |
| Itemized deductions, $25,000 | More than the standard deduction | +$1,138 |
| Income not from a job, $8,000 | Interest, dividends, a pension | −$1,760 |
| A spouse or second job, $45,000 | Household income your payroll cannot see | −$4,648 |
| Qualified tips, $12,000 | Reported tip income | +$1,510 |
| Qualified overtime, $6,000 | The premium half of FLSA overtime | +$790 |
| Car loan interest, $3,000 | US-assembled vehicle, loan after 2024 | +$430 |
| Charitable gifts, $5,000 | Only $1,000 is deductible without itemizing | +$190 |
| Aged 65 or over | Senior deduction plus the extra standard amount | +$1,036 |
| Self-employed | You owe both halves of FICA | −$3,985 |
The pre-tax line is the one that trips people up. Doubling that 401(k) contribution costs $4,154 of take-home but puts $4,800 into the account — so you are $646 better off, not $4,154 worse off. The money did not disappear, it changed address, and the tax you avoided is the difference. The same logic applies to an HSA, which is the only account that dodges federal tax, state tax in most states, and FICA as well.
Two boxes push the paycheck down on purpose. Other income and a second household income both mean your employer is withholding against a smaller picture than the one the IRS will eventually see. Entering them takes a little more out now so that April is uneventful rather than expensive.
And a large number in one of the new-2026 boxes will often move the answer by less than you expect, because each of those deductions has both a cap and an income phase-out. When that happens the result card says which one was limited, rather than leaving you to guess whether the page is broken.
Why this may differ from other paycheck calculators
A deliberate difference worth knowing about. Some widely used paycheck calculators subtract Social Security and Medicare from your income before working out federal income tax. That is not how the tax code works: the employee's share of FICA is not a deductible expense. Doing it understates federal tax by around 13% for a typical single filer on $100,000 — roughly $1,700 a year, or $140 a month of take-home that does not actually exist. This page follows the statute, so its federal figure is higher, and closer to what you will really owe.
Even done correctly, a paycheck estimate is not a guarantee. Three things move the real number:
- Your W-4 drives actual withholding. This page shows what you should owe for the year. Payroll withholds according to the form on file. If those two disagree you get a refund or a bill in April rather than a wrong paycheck.
- State tax is entered as a flat rate here. Most states use brackets and their own deductions and credits; nine levy no income tax at all. Treat that line as an approximation unless your state genuinely is flat.
- Bonuses are withheld differently. Supplemental wages are usually withheld at a flat 22% federal rate regardless of your bracket, which is why a bonus check often looks worse than expected and then partly comes back at filing.
How pay frequency changes the arithmetic
It does not change your annual tax at all, but it changes the shape of your year. Weekly pay means 52 smaller checks; twice a month means 24 slightly larger ones. The trap is that every two weeks and twice a month sound identical and are not: 26 payments against 24. Two months a year you receive three biweekly checks instead of two, which feels like a bonus but is simply your own money arriving on a different schedule.
The table beside the calculator shows the same salary and the same tax on every common schedule, so you can see what changing payroll frequency would actually look like.
Practical ways to raise take-home pay
- Fix the W-4 rather than the salary. A large refund every April means you lent the government money at 0% all year. Adding dependents or deductions to Steps 3 and 4 moves that money into each paycheck instead.
- Take the employer match first. It is the only guaranteed return in personal finance and it costs you a fraction of its value, because the contribution comes out pre-tax.
- Use the pre-tax accounts you already have. HSA contributions escape federal income tax, state tax in most states, and FICA when made through payroll — the only account that avoids all three.
- Check your state before you move. Nine states levy no income tax. On a $100,000 salary, moving from a 6% state to a 0% state is worth about $6,000 a year, which is a larger raise than most people negotiate.
- Watch the phase-outs if you are near one. Between $100,000 and $150,000 single, every extra $1,000 of income also costs $200 of car loan interest deduction, so the effective marginal rate is higher than the bracket suggests.
What to put in each box
- Salary before tax. Annual gross, before anything comes out. Hourly workers can multiply the rate by expected hours.
- Pre-tax deductions. The annual total of traditional 401(k), health and dental premiums, HSA and FSA. Do not include Roth contributions here — those are post-tax.
- Deductions not withheld. Adjustments you claim on your return rather than through payroll: traditional IRA contributions, student loan interest, educator expenses.
- Itemized deductions. Mortgage interest, state and local taxes up to the cap, charitable gifts. Only used if the total beats your standard deduction, so leave it at zero if you take the standard.
- State and city rate. Your effective rate, not the top bracket. Nine states charge nothing at all; most cities charge nothing.
- Second and third income. These do not add FICA to this employer's payroll. They are there so the federal figure is sized to the whole household, which is what the W-4 multiple-jobs worksheet does.
What this calculator does not cover
- State tax detail. No state brackets, standard deductions, credits or local surcharges — just the flat rate you enter.
- Post-tax deductions. Roth 401(k), union dues, garnishments and after-tax insurance are outside the model.
- The qualified business income deduction. Self-employed filers may be entitled to up to 20% of qualified income; it is not applied here.
- Capital gains and qualified dividends, which are taxed at their own rates rather than as ordinary income.
- The alternative minimum tax, the net investment income tax, and other provisions that reach mainly high earners.
- Mid-year changes. Everything assumes the same salary and situation for a full twelve months.
Frequently asked questions
How much is $72,000 a year after taxes?
On the 2026 rules, a single filer earning $72,000 with one child, $4,800 of pre-tax deductions and a 4.4% state rate keeps about $54,657 for the year, which is roughly $2,277 twice a month. Change any one of those and the answer moves: the same salary with no children and no state tax nets closer to $58,700. There is no single national answer to this question because state tax alone swings it by several thousand dollars.
Why is my paycheck smaller than my salary divided by 26?
Six things come out before you see it. Federal income tax, Social Security at 6.2%, Medicare at 1.45%, state income tax in the 41 states that levy one, any local or city tax, and pre-tax deductions such as your 401(k) contribution and health premiums. For a middle-income worker those together typically take 25% to 35% of gross pay. The calculator shows each line separately so you can see which one is doing the damage.
What is the difference between gross pay and net pay?
Gross pay is what you negotiated and what appears on your offer letter. Net pay, also called take-home pay, is what reaches your bank account after taxes and deductions. The gap is not wasted money: your 401(k) contribution is still yours, and Social Security and Medicare buy future benefits. But only net pay is available to spend, so it is the number to budget against.
How do I use this to fill in a W-4?
Use the W-4 card under the calculator, and put those figures on your highest-paying job only. Step 3 is the total dependent credit, $2,200 for each child under 17 and $500 for each other dependent. Step 4(a) is income that has no withholding of its own, such as interest or dividends. Step 4(b) is deductions beyond the standard deduction. Step 4(c) is extra withholding per period, which stays at zero unless your household has more than one source of earnings.
What are the 2026 federal tax brackets?
Seven rates, unchanged at 10%, 12%, 22%, 24%, 32%, 35% and 37%, applied to inflation-adjusted bands from IRS Revenue Procedure 2025-32. For a single filer the 10% band runs to $12,400, 12% to $50,400, 22% to $105,700, 24% to $201,775, 32% to $256,225, 35% to $640,600, and 37% above that. Married filing jointly uses roughly double those figures. Only the income inside each band is taxed at that band's rate.
Do I pay Social Security tax on my whole salary?
No. Social Security stops at a wage base, which is $184,500 for 2026, so the most anyone pays as an employee is $11,439. Earn $250,000 and you still pay Social Security on only the first $184,500. Medicare has no ceiling and runs on every dollar, and there is an extra 0.9% Medicare surcharge above $200,000 for a single filer, $250,000 filing jointly and $125,000 filing separately.
How does a 401(k) contribution change my take-home pay?
By less than you put in, because the contribution comes out before federal and state income tax. If you are in the 22% federal bracket with a 5% state rate, putting $200 into a traditional 401(k) reduces your paycheck by about $146. Social Security and Medicare are still charged on the full amount, so the saving is on income tax only. Enter the annual figure in the pre-tax deductions box to see the effect on your own numbers.
Does this calculator handle self-employment?
Yes. Answer yes to the self-employed question and it charges both halves of FICA, 15.3% on 92.35% of net earnings, and then deducts the employer-equivalent half from your taxable income, which is what the tax code allows. It does not model the qualified business income deduction or business expenses, so a contractor with real deductible costs should enter net profit rather than gross receipts.
This is an educational estimate, not tax advice. It applies 2026 federal rules from IRS Revenue Procedure 2025-32 and the One Big Beautiful Bill Act, and treats state and city tax as the flat rate you enter rather than modelling any state’s own brackets, deductions or credits. Actual withholding depends on the W-4 your employer has on file, and your final liability is settled when you file. Tax rules change; confirm anything decision-critical with a qualified tax professional or at IRS.gov. More about how we build and check these tools is on our About page, and our Privacy Policy covers what we collect — nothing you type here leaves your browser.