How your paycheck is calculated
- Gross pay — salary ÷ number of paychecks, or hourly rate × hours (overtime at 1.5×).
- Pre-tax deductions — a traditional 401(k) lowers income tax but not Social Security and Medicare; health, dental and vision premiums (section 125) lower both.
- Federal income tax — the IRS percentage method for 2026 (Publication 15-T, Worksheet 1A) with your Form W-4.
- FICA — 6.2% Social Security up to $184,500 of wages, 1.45% Medicare, plus 0.9% over $200,000.
- State and local tax — the 2026 state rate with the state's standard deduction and exemptions, spread over the year's paychecks, plus your local rate.
Take-home pay by salary (2026)
Single filer, no state income tax (Texas, Florida, Nevada, Tennessee…), no other deductions.
| Salary | Biweekly gross | Federal tax | FICA | Biweekly take-home | Yearly take-home |
|---|---|---|---|---|---|
| $30,000 | $1,153.85 | $54.62 | $88.27 | $1,010.96 | $26,285 |
| $40,000 | $1,538.46 | $100.77 | $117.69 | $1,320.00 | $34,320 |
| $50,000 | $1,923.08 | $146.92 | $147.11 | $1,629.05 | $42,355 |
| $60,000 | $2,307.69 | $193.08 | $176.54 | $1,938.07 | $50,390 |
| $70,000 | $2,692.31 | $252.69 | $205.96 | $2,233.66 | $58,075 |
| $80,000 | $3,076.92 | $337.31 | $235.39 | $2,504.22 | $65,110 |
| $90,000 | $3,461.54 | $421.92 | $264.81 | $2,774.81 | $72,145 |
| $100,000 | $3,846.15 | $506.54 | $294.23 | $3,045.38 | $79,180 |
| $120,000 | $4,615.38 | $675.77 | $353.07 | $3,586.54 | $93,250 |
| $150,000 | $5,769.23 | $951.31 | $441.34 | $4,376.58 | $113,791 |
| $200,000 | $7,692.31 | $1,412.85 | $551.50 | $5,727.96 | $148,927 |
Paycheck calculator by state
Each state page shows that state's 2026 rates, brackets, payroll programs and take-home pay by salary.
Salary after taxes
Take-home pay on common salaries, with a table for every state. All states side by side: take-home pay by state.
2026 federal withholding tables
Annual percentage method, standard withholding (Form W-4 Step 2 not checked). The amounts are wages after subtracting $8,600 ($12,900 if married filing jointly).
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 10% | $7,500 – $19,900 | $19,300 – $44,100 | $15,550 – $33,250 |
| 12% | $19,900 – $57,900 | $44,100 – $120,100 | $33,250 – $83,000 |
| 22% | $57,900 – $113,200 | $120,100 – $230,700 | $83,000 – $121,250 |
| 24% | $113,200 – $209,275 | $230,700 – $422,850 | $121,250 – $217,300 |
| 32% | $209,275 – $263,725 | $422,850 – $531,750 | $217,300 – $271,750 |
| 35% | $263,725 – $648,100 | $531,750 – $788,000 | $271,750 – $656,150 |
| 37% | $648,100+ | $788,000+ | $656,150+ |
2026 state income tax rates
All 50 states and DC, with each state's standard deduction and exemptions, plus the employee payroll programs (disability, paid family leave) that states withhold from pay.
| State | 2026 rate | Notes |
|---|---|---|
| Alabama | 2% – 5% | Alabama lets you deduct the federal income tax you pay. Birmingham and a few other cities add an occupational tax: enter it under Local tax. |
| Alaska | No income tax | AK Unemployment Insurance: 0.50% of the first $54,200 (employee share). |
| Arizona | 2.5% | Employers withhold the percentage you pick on Form A-4 (0.5% to 3.5%). We show the tax you will owe for the year. |
| Arkansas | 2% – 3.7% | HB 1001 (2026) cut the top rate from 3.9% to 3.7%, back to January 1, 2026. We use the DFA withholding formula. |
| California | 1% – 13.3% | Brackets from the EDD 2026 tax rate schedules (Method B). California withholding tables add a 10% cushion, so your employer may withhold a little more; it comes back as a refund. Dependent credit: 2025 amount. CA SDI: 1.3% of all wages, no cap. |
| Colorado | 4.4% | Colorado starts from federal taxable income. Denver and a few other cities add a small monthly head tax. CO FAMLI: half of the 0.88% premium, up to $184,500. |
| Connecticut | 2% – 6.99% | Estimate leaves out Connecticut's personal tax credit (lower incomes pay a little less) and the benefit recapture at higher incomes. CT Paid Leave: 0.5% of wages up to the Social Security wage base. |
| Delaware | 2.2% – 6.6% | Wilmington adds a 1.25% city wage tax: enter it under Local tax. DE Paid Leave: up to half of the 0.8% premium. |
| District of Columbia | 4% – 10.75% | |
| Florida | No income tax | |
| Georgia | 4.99% | HB 463 (2026) cut the rate from 5.19% to 4.99% and raised the deductions, back to January 1, 2026. |
| Hawaii | 1.4% – 11% | HI TDI: 0.5% of wages, at most $7.50 a week. |
| Idaho | 5.3% | |
| Illinois | 4.95% | |
| Indiana | 2.95% | Every Indiana county adds its own income tax: pick your county (where you lived on Jan. 1) under Local tax. |
| Iowa | 3.8% | |
| Kansas | 5.2% – 5.58% | |
| Kentucky | 3.5% | Many Kentucky cities and counties add an occupational license tax: pick Louisville or enter your rate. |
| Louisiana | 3% | |
| Maine | 5.8% – 7.15% | ME Paid Leave: up to half of the 1% premium. |
| Maryland | 2% – 6.5% | Every Maryland county adds a local income tax of 2.25% to 3.30%: pick your county under Local tax. |
| Massachusetts | 5% – 9% | The 9% rate includes the 4% surtax on income over $1,083,150. MA PFML: 0.46% of wages up to the Social Security wage base. |
| Michigan | 4.25% | Detroit, Flint and about 20 other Michigan cities add a city income tax: pick your city under Local tax or enter its rate. |
| Minnesota | 5.35% – 9.85% | MN Paid Leave: up to half of the 0.88% premium. |
| Mississippi | 4% | |
| Missouri | 2% – 4.7% | Missouri lets you deduct part of your federal income tax. Kansas City and St. Louis add a 1% earnings tax: pick your city under Local tax. |
| Montana | 4.7% – 5.65% | |
| Nebraska | 2.46% – 4.55% | |
| Nevada | No income tax | |
| New Hampshire | No income tax | No tax on wages. The interest and dividends tax ended after 2024. |
| New Jersey | 1.4% – 10.75% | New Jersey does not let you deduct the federal tax. Newark adds a 1% payroll tax paid by employers only. NJ UI/WF: 0.425% of the first $44,800. NJ TDI: 0.19% of the first $171,100. NJ FLI: 0.23% of the first $171,100. |
| New Mexico | 1.5% – 5.9% | |
| New York | 3.9% – 10.9% | New York City and Yonkers residents: pick your city under Local tax. Estimate leaves out the tax benefit recapture over $107,650. NY Paid Family Leave: 0.432% of wages, at most $411.91 a year. NY Disability (DBL): 0.5% of wages, at most $0.60 a week. |
| North Carolina | 3.99% | |
| North Dakota | 1.95% – 2.5% | |
| Ohio | 2.75% | Most Ohio cities and many school districts add an income tax: pick your city under Local tax or enter its rate. |
| Oklahoma | 2.5% – 4.5% | |
| Oregon | 4.75% – 9.9% | Oregon lets you subtract part of your federal income tax (2025 limit $8,500). Portland Metro and Multnomah County add their own taxes on higher incomes. Paid Leave Oregon: 60% of the 1% contribution, up to $184,500. OR transit tax: 0.1% of wages. |
| Pennsylvania | 3.07% | Pennsylvania taxes 401(k) contributions and allows no standard deduction. Almost every PA municipality adds a local earned income tax (often 1%): pick Philadelphia or enter your rate. PA Unemployment Compensation: 0.07% of all wages (employee share). |
| Rhode Island | 3.75% – 5.99% | RI TDI/TCI: 1.1% of the first $100,000. |
| South Carolina | 1.99% – 5.21% | H.4216 (2026): 1.99% under $30,000 and 5.21% above, with a new SC deduction of $15,000 / $30,000 / $22,500 that shrinks at higher incomes (we use the full amount). |
| South Dakota | No income tax | |
| Tennessee | No income tax | |
| Texas | No income tax | |
| Utah | 4.45% | SB 60 (2026) cut the rate from 4.5% to 4.45%, back to January 1, 2026. The taxpayer credit phase-out uses 2025 thresholds. |
| Vermont | 3.35% – 8.75% | |
| Virginia | 2% – 5.75% | |
| Washington | No income tax | WA Paid Family & Medical Leave: 1.13% premium, employee pays 71.43%. WA Cares Fund: 0.58% of wages, no cap. |
| West Virginia | 2.11% – 4.58% | SB 392 (2026) cut every rate, back to January 1, 2026. |
| Wisconsin | 3.5% – 7.65% | |
| Wyoming | No income tax |
Local income taxes
Pick your county or city under the state to add its tax. For any other local tax, enter its rate in “Other local tax”.
New York City (2026)
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 3.078% | $0 – $12,000 | $0 – $21,600 | $0 – $14,400 |
| 3.762% | $12,000 – $25,000 | $21,600 – $45,000 | $14,400 – $30,000 |
| 3.819% | $25,000 – $50,000 | $45,000 – $90,000 | $30,000 – $60,000 |
| 3.876% | $50,000+ | $90,000+ | $60,000+ |
Of New York taxable income. Yonkers residents pay 16.75% of their New York State tax.
Maryland counties (2026)
| County | Rate |
|---|---|
| Allegany County | 3.2% |
| Anne Arundel County | 2.25% – 3.2%, by income |
| Baltimore City | 3.2% |
| Baltimore County | 3.2% |
| Calvert County | 3.2% |
| Caroline County | 3.2% |
| Carroll County | 3.03% |
| Cecil County | 2.74% |
| Charles County | 3.03% |
| Dorchester County | 3.3% |
| Frederick County | 2.25% – 3.2%, by income |
| Garrett County | 2.65% |
| Harford County | 3.06% |
| Howard County | 3.2% |
| Kent County | 3.3% |
| Montgomery County | 3.2% |
| Prince George's County | 3.2% |
| Queen Anne's County | 3.2% |
| Somerset County | 3.2% |
| St. Mary's County | 3.2% |
| Talbot County | 2.4% |
| Washington County | 2.95% |
| Wicomico County | 3.2% |
| Worcester County | 2.25% |
Indiana: all 92 county rates are in the calculator. Cities: Columbus, Toledo (2.5%) and Cincinnati (1.8%) in Ohio; Detroit (2.4%) and Flint (1%) in Michigan; Philadelphia (3.735%); Louisville Metro (2.2%); Kansas City and St. Louis (1%).
Sources
- IRS Publication 15-T (2026), Worksheet 1A and Annual Percentage Method tables, p. 10-12
- IRS Publication 15 (2026), What's New, and section 15 (Additional Medicare Tax)
- IRS Form W-4 (2026), Step 3 and Step 4(b) Deductions Worksheet
- Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of January 1, 2026)
- Indiana DOR Departmental Notice #1, effective Oct. 1, 2026
- Maryland Comptroller, Withholding Tax Facts 2026
- NY IT-2105-I (2026), NYC tax rate schedule and Yonkers resident surcharge
- City of Columbus Income Tax Division
- City of Cincinnati Finance, Income Taxes
- City of Toledo, Toledo Municipal Code 1905.011
- Michigan Treasury, 2026 City of Detroit withholding
- Michigan Treasury, Flint income tax agreement
- City of Philadelphia, Tax Rate History
- Louisville Metro Revenue Commission, Form W-1 instructions
- Kansas City, MO, Tax FAQs
- City of St. Louis Collector of Revenue, Earnings Tax
- Alaska DOLWD, 2026 UI tax rates
- Arkansas DFA Withholding Tax Formula, effective 01/01/2026 (revised for 3.7%)
- EDD 2026 Method B – Exact Calculation Method
- EDD California Employer's Guide 2026 (DE 44)
- Colorado FAMLI Division
- CT Paid Leave Authority
- Delaware Paid Leave
- Georgia DOR Employer's Withholding Tax Guide 2026 (June 2026)
- Hawaii DLIR, 2026 maximum weekly wage base
- Maine Department of Labor, Paid Family and Medical Leave
- Mass.gov, PFML contribution rates 2026
- Minnesota Paid Leave
- NJ Department of Labor, 2026 rates
- NJ Department of Labor, 2026 rates
- NJ Department of Labor, 2026 rates
- NY IT-2105-I (2026), New York State and New York City tax rate schedules
- NY Paid Family Leave, 2026 updates
- NY Workers' Compensation Law § 209
- Paid Leave Oregon, employers overview
- Oregon DOR, Statewide Transit Tax
- Pennsylvania Office of the Budget, Payroll Memo #26-01 (2026)
- RI DLT, 2026 UI and TDI tax rates
- SCDOR, Information about H. 4216 (Apr 15, 2026)
- Utah SB 60, 2026 General Session (enrolled)
- Washington ESD, Oct 29, 2025
- Tax Foundation, note (ss)
- West Virginia Tax Division, 2026 Income Tax Rate Cut
Rates checked November 3, 2026. This is an estimate, not tax advice.
Paycheck questions
How much is $60,000 a year after taxes?
For a single filer paid biweekly in a state with no income tax, such as Texas or Florida, $60,000 a year is about $1,938.07 per paycheck: $2,307.69 gross minus $193.08 federal income tax, $143.08 Social Security and $33.46 Medicare. That is about $50,390 a year. State income tax, 401(k) contributions and health insurance lower it further.
How is federal income tax withheld from my paycheck?
Your employer uses your Form W-4 and the IRS percentage method from Publication 15-T: your pay is turned into a yearly amount, a standard amount ($8,600, or $12,900 if married filing jointly) is subtracted unless you checked Step 2, the yearly tax comes from the 2026 table for your filing status, and it is divided back by the number of paychecks. Credits from Step 3 lower it, and any extra amount from Step 4(c) is added.
What are FICA taxes?
FICA is Social Security and Medicare. In 2026 you pay 6.2% Social Security on wages up to $184,500 and 1.45% Medicare on all wages, plus 0.9% Additional Medicare Tax on wages over $200,000 in the year. Your employer pays the same 6.2% and 1.45% on top of your pay.
Does “no tax on overtime” change my paycheck?
Only if you claim it on your W-4. From 2025 to 2028 you can deduct the extra half of time-and-a-half pay (up to $12,500, or $25,000 if married filing jointly) on your tax return. To get it in each paycheck instead of at tax time, enter the estimate in Step 4(b) of a new W-4. Tick “I claim the overtime deduction on my W-4” to see the effect. Social Security and Medicare are still withheld on overtime.
Why is my paycheck different from this calculator?
Payroll systems may round differently, use your year-to-date pay for Social Security and Additional Medicare, and use state withholding tables that differ a little from the yearly tax we show. Local taxes, benefits, garnishments and the timing of bonuses also change the amount. Use this as a close estimate and check your pay stub.