How your US paycheck works
Your paycheck is reduced by several layers of tax before it hits your bank account. In most states, the deductions are:
- Federal income tax — progressive brackets from 10% to 37%, calculated on your taxable income after the standard deduction.
- FICA — 6.2% Social Security (capped at the wage base) + 1.45% Medicare (uncapped), plus 0.9% Additional Medicare for high earners.
- State income tax — varies wildly by state. 9 states take nothing; California can take up to 13.3% at the top.
- Local income tax — only a handful of cities and counties charge one (NYC, Philadelphia, some Ohio/Pennsylvania municipalities).
- State payroll taxes — SDI (California, New York, New Jersey, Massachusetts), PFL (NY, MA, WA), UI/FLI in some states. Usually small (0.1% to 1.2%).
- Pre-tax deductions — 401(k), HSA, FSA, health insurance premiums, all of which reduce your taxable income before tax is calculated.
FICA: Social Security and Medicare
Every W-2 employee in the US pays FICA, regardless of state. It has two parts:
- Social Security — 6.2% of wages up to the annual wage base ($183,600 for 2026). Earnings above the cap are not taxed for Social Security.
- Medicare — 1.45% of all wages with no cap. If you earn above $200,000 (single) or $250,000 (married filing jointly), an additional 0.9% Additional Medicare Tax applies to the portion above that threshold.
Your employer pays a matching 6.2% + 1.45% (the Additional Medicare is employee-only). Self-employed workers pay both halves — known as SECA: 12.4% Social Security + 2.9% Medicare.
Federal income tax brackets (2026)
The IRS uses a progressive bracket system. The first dollars you earn are taxed at 10%, the next at 12%, and so on up to 37% for high earners. Your marginal rate is the bracket your last dollar falls into; your effective rate is your total tax divided by gross — almost always lower than your marginal rate.
| Single / MFS | MFJ | Rate |
|---|---|---|
| $0 – $12,150 | $0 – $24,300 | 10% |
| $12,150 – $49,450 | $24,300 – $98,900 | 12% |
| $49,450 – $105,700 | $98,900 – $211,400 | 22% |
| $105,700 – $201,775 | $211,400 – $403,550 | 24% |
| $201,775 – $256,225 | $403,550 – $512,450 | 32% |
| $256,225 – $640,600 | $512,450 – $768,700 | 35% |
| $640,600+ | $768,700+ | 37% |
The 2026 standard deduction reduces taxable income before brackets apply: $15,750 single, $31,500 married filing jointly, $23,625 head of household.
Pre-tax deductions that reduce your taxable income
The biggest lever you control on your paycheck is your pre-tax contributions. These come out of your gross pay before federal income tax is calculated, so every dollar contributed saves you your marginal rate's worth of tax.
- Traditional 401(k) — up to $24,500 for 2026 ($31,000 if 50+). Reduces federal taxable income but not FICA wages.
- HSA (Health Savings Account) — up to $4,400 single / $8,750 family in 2026, only available with a high-deductible health plan. Triple-tax-advantaged: pre-tax going in, tax-free growth, tax-free withdrawals for medical expenses.
- FSA (Flexible Spending Account) — up to $3,400 for 2026. Use-it-or-lose-it (with limited rollover). Pre-tax for both federal income tax and FICA.
- Employer health, dental, and vision premiums — typically pre-tax via a Section 125 cafeteria plan.
How to use this calculator
- Pick Salary or Hourly.
- Enter your annual salary (or wage + hours per period).
- Choose your pay frequency — most US employers pay bi-weekly (26 paychecks/year) or semi-monthly (24 paychecks/year).
- Pick your filing status. It controls the brackets and standard deduction.
- If you have qualifying children under 17, enter the count to claim the Child Tax Credit (up to $2,000 per child).
- Expand Pre-tax deductions if you contribute to 401(k), HSA, FSA, or pay health premiums pre-tax.
The result updates instantly. The "Take-home per paycheck" figure is what should hit your bank account; the breakdown table shows exactly where the rest goes.
Sources
The federal tax constants used here come directly from the 2026 authoritative sources:
- IRS Revenue Procedure 2025-32 — 2026 inflation-adjusted brackets, standard deduction, Child Tax Credit amounts.
- SSA Cost-of-Living Adjustment announcement — 2026 Social Security wage base ($184,500).
- IRS Publication 15-T — Federal Income Tax Withholding Methods, including Additional Medicare Tax thresholds.
- IRS Form W-4 — 2020+ five-step withholding worksheet referenced for filing-status and dependent inputs.
Calculator is provided for estimation only and does not constitute tax advice. For tax filing, consult the IRS forms above or a licensed tax professional.
How state taxes vary across the US
State income tax is the single biggest variable in your take-home pay. A $100,000 single salary takes home very different amounts depending on where you live:
| State | Approx. annual take-home | Difference vs Florida |
|---|---|---|
| Florida (no state tax) | ~$78,000 | baseline |
| Texas (no state tax) | ~$78,000 | $0 |
| Illinois (4.95% flat) | ~$73,200 | −$4,800 |
| Pennsylvania (3.07% + 1% local) | ~$74,100 | −$3,900 |
| Massachusetts (5% flat) | ~$73,800 | −$4,200 |
| New York (upstate, no NYC) | ~$73,700 | −$4,300 |
| New York (NYC resident) | ~$70,200 | −$7,800 |
| California (brackets + SDI) | ~$72,700 | −$5,300 |
| New Jersey (brackets + UI/FLI) | ~$72,500 | −$5,500 |
Across a 30-year career, a $5,000/year state-tax difference adds up to $150,000+ in compounded take-home (before factoring in investment growth on the saved amount). It\'s one of the largest financial-impact decisions you can make.
State-specific deep dives
Each state below has its own paycheck calculator with the state\'s unique tax structure, plus a quick-facts table and FAQ specific to that state\'s rules:
States with no income tax
- Florida · Texas · Washington · Nevada · Tennessee
- South Dakota · Wyoming · Alaska · New Hampshire
States with income tax
- California (9-bracket + 1.2% SDI no cap + Mental Health Services Tax)
- New York (9-bracket + optional NYC local tax + PFL)
- Pennsylvania (3.07% flat + local EIT + Philadelphia wage tax)
- Illinois (4.95% flat + per-person exemptions)
- Massachusetts (5% + 4% Millionaire\'s Tax + PFML)
- New Jersey (8-bracket + UI + FLI + NJ-specific pre-tax handling)