Bonus Tax Calculator
Enter your bonus amount to see federal, Social Security and Medicare withholding under the IRS's 2026 flat supplemental-wage rate, plus your net take-home.
Other bonuses, commissions, etc. -- for the $1M flat-rate threshold.
For Social Security wage base and the $200k Additional Medicare Tax trigger.
Net bonus (take-home)
$7,035.00
Total withheld
$2,965.00
Federal withholding
$2,200.00
FICA (SS + Medicare)
$765.00
| Federal withholding at 22% | $2,200.00 |
| Federal withholding at 37% (portion over $1M cumulative) | $0.00 |
| Social Security (6.2%) | $620.00 |
| Medicare (1.45%) | $145.00 |
| Additional Medicare (0.9% over $200,000 cumulative wages) | $0.00 |
How it's calculated
Federal withholding, per IRS Publication 15:
federal withholding = 22% × (bonus up to $1M cumulative) + 37% × (bonus over $1M cumulative)
Plus standard FICA withholding: 6.2% Social Security (up to the wage base), 1.45% Medicare (uncapped), and 0.9% Additional Medicare once cumulative wages this year cross $200,000.
Worked example
The calculator's own defaults: a $10,000 bonus, with $85,000 already paid in wages this year.
| Federal withholding (22%) | $2,200.00 |
| Social Security + Medicare | $765.00 |
| Total withheld | $2,965.00 |
| Net bonus (take-home) | $7,035.00 |
That's 29.6% withheld up front -- not necessarily your real tax rate on the bonus once it's added to your full year's income.
Frequently Asked Questions
Why is my bonus taxed at a different rate than my paycheck?
Employers can withhold federal tax from a bonus (a "supplemental wage") using a flat 22% rate instead of your regular paycheck's withholding formula -- it's simpler for payroll to calculate, but it's a withholding shortcut, not a special tax rate on bonuses. Your bonus is taxed at your normal marginal rate when you actually file; the flat rate just determines what's held back from the check today.
Is withholding the same as the tax I actually owe?
No. Withholding is money set aside toward your tax bill, not the final calculation. If your marginal rate is below 22%, flat withholding over-withholds on the bonus and you get some back as part of your refund; if your marginal rate is above 22%, it under-withholds and you'll owe more when you file. Use the Tax Estimator with your full year's income (bonus included) to see your real rate.
What happens to bonuses over $1 million?
The portion of your cumulative supplemental wages for the year above $1,000,000 is withheld at a mandatory 37% flat rate instead of 22% -- employers don't get to choose a lower rate on that portion. This only affects very large bonuses or a stack of supplemental payments (bonuses, commissions, etc.) that cross the threshold within one calendar year.
Does Social Security tax apply to a bonus?
Yes -- a bonus is subject to the same 6.2% employee Social Security tax and 1.45% Medicare tax as regular wages, up to the Social Security wage base for the year. If your year-to-date wages before the bonus already exceed the wage base, no additional Social Security tax is withheld from it.
My employer used a different method (aggregate) than this calculator. Why?
Some employers add the bonus to your next regular paycheck and withhold as if that combined amount were your normal pay for the period (the "aggregate method") instead of using the flat supplemental rate -- both are IRS-approved and produce different withholding, though your actual tax owed at filing is the same either way. This calculator models the flat-rate method, the more common approach for a bonus paid separately from a regular paycheck.
This is an estimate from the inputs you enter and the published rates above, not tax advice, and this site is not affiliated with the IRS, any state revenue department, or the Social Security Administration. Real tax bills involve credits, deductions and filing details this tool can't model -- see the Terms.