Bonus Tax Calculator
See what's likely withheld from a work bonus — the 22% federal supplemental rate plus FICA — and how that compares with the tax you actually owe at year end. For planning, not payroll.
Your base pay, used to estimate your marginal rate and remaining Social Security wage base.
- Bonus amount
- $10,000
- Federal withholding (22% supplemental)
- −$2,200
- Social Security (6.2%)
- −$620
- Medicare (1.45%)
- −$145
- Estimated take-home
- $7,035
- Actual federal tax at your marginal rate
- $2,200
About $2,200 is withheld for federal tax at the flat 22% supplemental rate, which is close to the $2,200 your bonus actually costs in federal income tax at your marginal rate.
Withholding is not your final tax. Bonuses are ordinary income taxed with the rest of your pay at year end — this shows the estimated paycheck withholding, not what you ultimately owe. State tax and any 401(k) deferral on the bonus are not included.
Estimates only — not financial advice. They produce estimates based on the figures you enter and do not account for every fee, tax or change in rate.
Sources & assumptions
Tax year 2026
Formula 2026.10.29
Page updated 2026-10-29
- Federal withholding uses the 2026 IRS flat rate for supplemental wages: 22%, and 37% on the part of a year's bonuses above $1 million.
- Social Security is 6.2% of the bonus up to the $184,500 wage base left after your salary; Medicare is 1.45% plus 0.9% withheld on wages above $200,000.
- The "actual tax" line is the extra 2026 federal income tax from adding the bonus to your salary at the standard deduction.
- State tax on the bonus, 401(k) deferrals and employers that withhold with the aggregate method instead of the flat rate are not modeled.
- Internal Revenue Service: Publication 15 (2026), section 7: Supplemental Wages — Optional 22% flat-rate withholding on supplemental wages, and the mandatory 37% rate on supplemental wages above $1 million in a year.
- Social Security Administration: 2026 contribution and benefit base — Social Security wage base and employee rate.
- Internal Revenue Service: Additional Medicare Tax — The 0.9% withholding employers must start once wages pass $200,000.
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The 22% is withholding, not your final tax
When you get a bonus, your employer usually withholds federal tax at a flat 22% supplemental rate rather than your normal paycheck rate. That's why a bonus can feel like it's taxed more heavily than your salary.
But withholding is just a prepayment. Your bonus is ordinary income, taxed at the same marginal rates as the rest of your pay when you file. If too much was withheld, the excess comes back as a refund; if too little, you top it up. The headline take-home here is what likely hits your account — not your final tax bill.
Percentage method vs aggregate method
There are two ways an employer can withhold on a bonus. The percentage method applies the flat 22% to the bonus on its own (37% on any supplemental pay above $1 million in the year). The aggregate method lumps the bonus in with a regular paycheck and withholds as though that larger amount were your usual pay, which often withholds more up front.
Either way, the method only affects timing. Your actual tax for the year is the same once you file — the methods just change how much is held back along the way.
FICA still applies
Bonuses are wages, so Social Security and Medicare come out too. Social Security is 6.2% up to the annual wage base — $184,500 for 2026 — counting your salary and bonus together, so if your salary already exceeds the base, no more Social Security is due on the bonus. Medicare is 1.45% on the full amount, with an added 0.9% surtax for high earners. This calculator estimates the Social Security portion using your salary to see how much of the wage base is left.