USA Paycheck Calculator 2026
Know Your Exact Take-Home Pay

For single filers in 2026: 10% on income up to $12,400; 12% on $12,401–$50,400; 22% on $50,401–$105,700; 24% on $105,701–$201,775; 32% on $201,776–$256,225; 35% on $256,226–$640,600; and 37% on income above $640,600. For married filing jointly, thresholds are roughly doubled. These come from IRS Revenue Procedure 2025-32 and reflect both annual inflation adjustments and changes made by the One Big Beautiful Bill Act (OBBBA). These brackets apply to income earned in calendar year 2026, with returns due in April 2027.

Gross pay is your total earnings before any deductions — the number in your offer letter or salary agreement. Net pay (take-home pay) is what hits your bank account after federal income tax, Social Security (6.2%), Medicare (1.45%), state income tax, and any deductions like health insurance and 401(k) are withheld. For most US workers, net pay is between 65% and 80% of gross pay, depending on income level, state, and deductions.

FICA (Federal Insurance Contributions Act) funds Social Security and Medicare. In 2026, employees pay 6.2% for Social Security on wages up to $184,500 (the 2026 wage base), plus 1.45% Medicare on all wages — totaling 7.65%. Employers match these amounts. The maximum Social Security tax an employee can pay in 2026 is $11,439 (6.2% x $184,500). High earners also pay an Additional Medicare Tax of 0.9% on wages over $200,000 (single) or $250,000 (married jointly). Unlike Social Security, there is no wage cap for Medicare tax.

The Social Security wage base for 2026 is $184,500 — up from $176,100 in 2025, an increase of $8,400. This means Social Security tax (6.2%) only applies to the first $184,500 of your wages. Earnings above this threshold are exempt from Social Security tax, though Medicare tax continues to apply with no cap. Workers earning over $184,500 will stop having Social Security tax withheld once their wages cross this threshold for the calendar year.

The 2026 standard deductions are: $16,100 for single filers and married individuals filing separately; $32,200 for married couples filing jointly; and $24,150 for heads of household. These are up from $15,750, $31,500, and $23,625 in 2025. Seniors aged 65+ can claim an additional standard deduction of $2,050 (single) or $1,650 per qualifying spouse (MFJ). Additionally, under the OBBBA, seniors 65+ may be eligible for a separate $6,000 bonus deduction per qualifying taxpayer, subject to income limits.

Filing status determines your standard deduction and bracket thresholds. Single: for unmarried individuals or those legally separated. Married Filing Jointly (MFJ): for married couples filing together — usually the most tax-efficient, as it provides wider brackets and a double standard deduction. Married Filing Separately (MFS): each spouse files individually; sometimes beneficial if one spouse has high medical costs, but usually results in more total tax. Head of Household (HoH): for unmarried individuals paying more than half the cost of maintaining a home for a qualifying dependent — gets a larger deduction than Single.

Pre-tax deductions — traditional 401(k), HSA, FSA, and employer-sponsored health/dental/vision premiums through a Section 125 cafeteria plan — are subtracted from your gross pay before federal and usually state income tax is calculated. This directly reduces your taxable income. Example: If you earn $80,000 and contribute $8,000 to a 401(k), only $72,000 (minus the standard deduction) is subject to federal income tax. Health/dental/vision premiums deducted under a cafeteria plan also reduce your FICA (Social Security and Medicare) tax base, providing additional savings.

Your marginal tax rate is the rate applied to each additional dollar you earn — the rate of the highest bracket your income reaches. Your effective (average) tax rate is the actual percentage of your total income paid in taxes, which is always lower because only income within each bracket is taxed at that rate. Example: A single filer with $90,000 taxable income has a 22% marginal rate, but an effective federal rate of about 14.2% — because the first $12,400 is taxed at 10%, the next $38,000 at 12%, and only the remainder at 22%.

Nine states impose no broad-based individual income tax on wages: Alaska, Florida, Nevada, New Hampshire (wages are fully exempt — only some investment income is taxed), South Dakota, Tennessee (wages exempt since 2021), Texas, Washington, and Wyoming. Living in one of these states can meaningfully increase take-home pay. For example, a Texas resident earning $100,000 avoids up to 5%+ in state tax compared to a California resident. Note that states without income tax often raise revenue through higher sales or property taxes.

Weekly: 52 pay periods/year. Bi-weekly (every two weeks): 26 pay periods — this means 2 months per year have 3 paychecks. Semi-monthly (twice a month, e.g., 1st and 15th): 24 pay periods — always exactly 2 per month. Monthly: 12 pay periods. Bi-weekly is most common for hourly workers; semi-monthly and monthly are more common for salaried employees. An important difference: with bi-weekly pay, your annual gross divided by 26 is your per-paycheck gross, while semi-monthly divides by 24.

For 2026, the employee contribution limit for 401(k), 403(b), and most 457 plans increased to $24,500, up from $23,500 in 2025. Workers aged 50 and older can contribute an additional $8,000 catch-up contribution, for a total of $32,500. Workers aged 60–63 have an enhanced catch-up limit of $11,250 (unchanged from 2025 under SECURE 2.0). Traditional 401(k) contributions reduce your federal and state taxable income immediately. IRA limits also increased to $7,500 in 2026 (with a $1,100 catch-up for those 50+).

Form W-4 tells your employer how much federal income tax to withhold from each paycheck. The redesigned W-4 (effective 2020) uses dollar amounts rather than the old "allowance" system. You should update your W-4 after: getting married or divorced, having a child (to claim the Child Tax Credit), purchasing a home (mortgage interest may affect itemized deductions), getting a significant raise or second job, your spouse starting or stopping work, or if you received a large unexpected tax refund or owed a lot at filing. Use the IRS Tax Withholding Estimator (IRS.gov/W4App) to help calculate the right amounts.

The Additional Medicare Tax of 0.9% applies to high earners: wages over $200,000 for single filers, $250,000 for married filing jointly, and $125,000 for married filing separately. Employers must begin withholding this extra 0.9% once any single employee's wages exceed $200,000 in the calendar year — regardless of filing status. There is no employer match for this tax. If both spouses work and combined wages exceed $250,000, you may owe more than was withheld when you file, since each employer only tracks their own wages against the $200,000 threshold.

The One Big Beautiful Bill Act (OBBBA, P.L. 119-21, signed July 2025) made several key changes effective starting in 2025 and 2026: (1) Made the TCJA tax rates permanent — preventing the top rate from reverting to 39.6%. (2) Increased standard deductions (now $16,100 single / $32,200 MFJ for 2026). (3) Created a "senior bonus deduction" of up to $6,000 per qualifying taxpayer aged 65+, phasing out above $75,000 AGI (single) or $150,000 (MFJ). (4) Kept the Child Tax Credit at $2,200 per child. (5) Introduced new deductions for qualifying tip and overtime income. (6) Temporarily expanded the SALT deduction cap to $40,000 for MFJ (subject to income phase-outs).

This calculator uses official 2026 IRS tax data from Revenue Procedure 2025-32 and current state tax rates. It provides accurate estimates for most W-2 employees. Results may differ slightly from your actual paycheck because: employers use IRS withholding tables (Publication 15-T) that may round differently; local/city taxes (NYC, MD counties, PA local EIT) are not included; some state-specific deductions aren't captured; and your employer's specific plan structure for 401(k) and benefits may vary. For complex tax situations — self-employment, multiple states, significant investment income — we recommend the IRS Withholding Estimator or a qualified CPA.

The 2026 Child Tax Credit is $2,200 per qualifying child under age 17. This is a tax credit — it directly reduces your tax bill, not just your taxable income, making it more valuable than a deduction. Up to $1,700 per child is potentially refundable (the Additional Child Tax Credit), meaning you can receive it as a refund even if you owe no income tax. The credit phases out beginning at $400,000 AGI for married filing jointly and $200,000 for all other filers. To receive the benefit throughout the year rather than at filing, update your W-4 to reflect the number of qualifying dependents.