Bonus Tax Calculator

Withholding is not a special bonus tax

A bonus is income. The 22% figure describes a common federal withholding method for separately identified supplemental wages up to $1 million in a calendar year, not a separate final tax rate on bonus income. When you file your return, your bonus combines with other taxable income under the applicable tax rules; prior withholding is credited against the final tax bill. You may receive a refund or owe additional tax depending on your full situation.

An employer can sometimes instead combine the bonus with regular wages and use the aggregate withholding method. That may produce a different amount withheld on a particular check. This tool intentionally models the separately identified, flat-rate supplemental method, not every employer's payroll method. Check how your bonus is processed before comparing the result with your deposit.

Social Security and Medicare on a bonus

Employee FICA commonly adds 6.2% Social Security and 1.45% Medicare to bonus withholding, for a combined 7.65% when the bonus is fully below the Social Security wage base. The 2026 Social Security wage base is $184,500. If earlier wages from this employer already passed that base, the Social Security part may be reduced or absent. This simple calculator applies 7.65% to the entire bonus because it does not ask for prior year-to-date wages.

Additional Medicare withholding of 0.9% may apply when wages from an employer exceed $200,000. It is not modeled here. If your bonus crosses the Social Security cap or Additional Medicare threshold, use your actual year-to-date wages and payroll statement for a more precise result. Employers generally match regular FICA, but their separate contribution is not deducted from your bonus.

Estimate the deposit, then reconcile

Enter the gross bonus amount, before any withholding, and an estimated state withholding percentage. A state with no income tax may have a zero state rate, but state supplemental withholding rules vary and some localities impose additional taxes. The net amount is a cash-flow estimate; it does not account for 401(k) elections, insurance, garnishments, or local withholding.

For a large bonus, the federal rate rises to 37% on the portion above $1 million of cumulative supplemental wages from one employer during the calendar year. Because this calculator has only the bonus amount, it treats that amount as the year's supplemental-wage total. If you already received other supplemental wages, the actual crossing point may occur sooner. Ask payroll for details if this applies to you.

Do not assume a larger withheld fraction means the bonus permanently faces a higher tax rate than ordinary earnings. Compare the bonus with your year-to-date withholding and expected full-year taxable income. If a bonus substantially changes your income, a tax professional can help estimate whether your current W-4 settings cover the eventual liability.