Bonus after taxes by salary,
withholding vs your real tax rate
Bonuses are withheld at 22% federal supplemental rate (37% above $1M annually), plus FICA, plus state supplemental. The actual tax owed depends on your marginal bracket. If you are in 12%, you over-pay and get a refund at filing. If you are in 32%, you under-pay. Below: the math at every common salary + bonus combination.
The bonus tax myth
Bonuses are not taxed at a higher rate than your salary. They are WITHHELD at a flat 22% federal supplemental rate (a payroll convenience), but the actual tax owed at filing time uses your normal income tax brackets. The 22% withholding rate happens to be close to the 22% federal bracket rate for middle-income earners. For lower earners, 22% over-withholds; for higher earners, 22% under-withholds.
Scenarios
Bonus tax math at common salary + bonus combinations
"Withheld" is what your employer takes at the bonus paycheck (22% federal supplemental + FICA). "Actual tax" is what you actually owe based on the additional income at your marginal bracket. "Difference" is positive when you got money back at filing (over-withheld), negative when you owed more.
| Salary | Bonus | Withheld (22% + FICA) | Actual federal tax on bonus | Net bonus you keep | Effective rate on bonus |
|---|---|---|---|---|---|
| $50,000 | $5,000 | $1,483 | $983 | $4,018 | 19.7% |
| $75,000 | $7,500 | $2,224 | $2,224 | $5,276 | 29.6% |
| $100,000 | $10,000 | $2,965 | $2,965 | $7,035 | 29.6% |
| $100,000 | $25,000 | $7,413 | $7,524 | $17,477 | 30.1% |
| $150,000 | $25,000 | $7,413 | $7,913 | $17,088 | 31.6% |
| $200,000 | $50,000 | $11,725 | $16,103 | $33,897 | 32.2% |
| $300,000 | $100,000 | $23,450 | $37,350 | $62,650 | 37.4% |
"Net bonus you keep" is the bonus minus the actual federal tax on that bonus (computed as the difference in total federal tax with and without the bonus). FICA is included in this calculation. State tax not included.
Walk-through
How bonus tax actually works
The percentage method (most common)
When your employer pays a bonus separately from your regular paycheck, the IRS allows two withholding methods. The percentage (flat) method takes a fixed 22% federal supplemental tax (37% on supplemental wages above $1 million per year) plus FICA plus state supplemental. This is the most common approach because it is simpler for payroll systems.
Example: $10,000 bonus at $100,000 base salary. Federal supplemental 22% = $2,200. Social Security 6.2% = $620 (you are below the cap at $110K total wages). Medicare 1.45% = $145. State supplemental varies (CA 10.23% = $1,023; TX $0; NY 11.7% = $1,170; PA 3.07% = $307). Total federal-only withholding on the $10K bonus: $2,965 in a no-state-tax state. Net bonus deposit: $7,035. Add state tax for higher-tax states.
The aggregate method (less common)
The aggregate method combines the bonus with your regular pay for that pay period and computes withholding as if the combined amount were a single (very large) paycheck, then subtracts what was already withheld on regular pay. Math: $5,000 regular paycheck + $10,000 bonus = $15,000 combined paycheck. The IRS withholding tables would treat this as if you earned $15,000 every two weeks ($390K annualised), pushing the marginal withholding rate to 35% on most of the bonus.
Aggregate method withholding is typically MUCH higher than percentage-method withholding. Both reconcile to the same actual tax at filing time, but the cash-flow effect of aggregate is much more painful in the short term. Most employers use percentage method to avoid the perception that bonuses are "taxed at 35-40%."
The actual tax owed at filing time
At filing time (April), the IRS recomputes your federal tax based on TOTAL annual wages including the bonus. The 22% withheld on the bonus is treated as a tax payment, like any other withholding. Your actual federal tax depends on your marginal bracket at total income. If your marginal bracket is 22%, the 22% withholding roughly matches and you neither owe nor receive a refund attributable to the bonus. If your marginal bracket is 12%, the 22% withholding overpaid by 10 percentage points and you get a refund. If your marginal bracket is 32%, the 22% withholding underpaid by 10 percentage points and you owe more at filing.
Source for federal supplemental withholding rules: IRS Publication 15-T (2026), section on supplemental wage payments.
FICA on bonuses (always applies)
FICA applies to bonuses the same as regular wages. Social Security 6.2% on the bonus amount, capped at the $184,500 annual wage base. Medicare 1.45% on the bonus with no cap. Additional Medicare 0.9% if your YTD wages cross $200,000 (single) or $250,000 (MFJ). For most middle-income earners receiving a $5K-$15K bonus, FICA on the bonus is straightforward 7.65%. For high earners crossing the SS cap during the bonus pay period, only the portion below the cap incurs the 6.2% Social Security tax.
Calculator
Compute your bonus tax
Enter your salary, bonus, filing status, and state. The calculator shows withholding (what your employer takes) and actual tax (what you owe at filing).
Sources
Where the 2026 numbers come from
- Federal supplemental wage rate (22%, 37% above $1M). IRS Publication 15-T (2026).
- Supplemental wages definition. IRS Publication 15 (Employer's Tax Guide).
- FICA wage base. SSA Cost-of-Living Adjustment notice.
- Additional Medicare Tax thresholds. IRS Tax Topic 560.
- State supplemental rates. Each state's Department of Revenue publication on employer withholding.
Related
Other supplemental-wage pages
RSU vesting tax
Same 22% supplemental withholding rule. Why RSU vests usually under-withhold.
SS wage base impact
When a bonus pushes you past $184,500: the 6.2% SS savings on subsequent paychecks.
Interactive bonus calculator
Enter your salary and bonus to see withholding vs actual tax for your situation.
401(k) impact
Defer your bonus into 401(k) to reduce federal income tax (but not FICA).
$100K single
Common base salary. The 22% bracket where supplemental withholding roughly matches actual.
Salary calculator
Try any salary, status, and state.