From gross pay to take-home pay
Your paycheck shrinks in a fixed order, and the order matters because some deductions lower the taxes that follow them.
- Pre-tax deductions come off first. A traditional 401(k), an HSA and health insurance premiums through your employer lower your federal and, in most states, your state taxable income. HSA and insurance premiums also skip Social Security and Medicare; 401(k) contributions do not.
- Federal income tax is figured on what is left minus the standard deduction, $16,100 for a single filer in 2026, using the progressive brackets below. Credits such as the $2,200 child tax credit then reduce the tax dollar for dollar.
- Social Security and Medicare (FICA) take 6.2% and 1.45% of your wages. Social Security stops at $184,500 of wages; Medicare adds 0.9% on wages over $200,000.
- State and local income tax follow each state's own brackets, deductions and credits, including the phase-outs that shrink them at higher incomes. States with disability or paid leave insurance also take a small payroll tax, shown on its own line.
- After-tax deductions like Roth 401(k) contributions come off last.
On a $60,000 salary paid every two weeks, a single filer in Texas, which has no state income tax, takes home about $1,938.08 per paycheck. The same salary in California leaves $1,845.02, because California collects about $2,420 a year in income tax and disability insurance. Setting aside 6% for a traditional 401(k) costs less than it seems: it lowers the federal tax by about $432 a year, so take-home pay drops by $3,168, not by the full $3,600.
2026 federal income tax brackets
The rate applies only to the part of your taxable income inside each range, so moving into a higher bracket never lowers your take-home pay. Standard deduction for 2026: $16,100 single, $32,200 married filing jointly, $24,150 head of household.
| Rate | Single | Married, joint | Head of household |
|---|---|---|---|
| 10% | $0 to $12,400 | $0 to $24,800 | $0 to $17,700 |
| 12% | $12,400 to $50,400 | $24,800 to $100,800 | $17,700 to $67,450 |
| 22% | $50,400 to $105,700 | $100,800 to $211,400 | $67,450 to $105,700 |
| 24% | $105,700 to $201,775 | $211,400 to $403,550 | $105,700 to $201,750 |
| 32% | $201,775 to $256,225 | $403,550 to $512,450 | $201,750 to $256,200 |
| 35% | $256,225 to $640,600 | $512,450 to $768,700 | $256,200 to $640,600 |
| 37% | Over $640,600 | Over $768,700 | Over $640,600 |
Taxable income after the standard deduction. Tax on $50,000 of taxable income as a single filer: $5,752.
State income tax on a $60,000 salary
9 states do not tax wages at all: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. The rest use a flat rate or brackets, and their deductions differ a lot, so the rate alone does not tell you the bill. This table shows the estimated state income tax for a single filer earning $60,000 with no pre-tax deductions, rounded to the nearest $10.
| State | Rates | State tax per year |
|---|---|---|
| Alabama | 2% to 5% | $2,510 |
| Alaska | No tax on wages | $0 |
| Arizona | 2.5% flat | $1,100 |
| Arkansas | 2% to 3.7% | $1,730 |
| California | 1% to 13.3% | $1,640 |
| Colorado | 4.4% flat | $1,930 |
| Connecticut | 2% to 6.99% | $2,320 |
| Delaware | 2.2% to 6.6% | $2,650 |
| District of Columbia | 4% to 10.75% | $2,450 |
| Florida | No tax on wages | $0 |
| Georgia | 4.99% flat | $2,250 |
| Hawaii | 1.4% to 11% | $2,760 |
| Idaho | 5.3% flat | $2,070 |
| Illinois | 4.95% flat | $2,830 |
| Indiana | 2.95% flat | $1,740 |
| Iowa | 3.8% flat | $1,630 |
| Kansas | 5.2% to 5.58% | $2,550 |
| Kentucky | 3.5% flat | $1,980 |
| Louisiana | 3% flat | $1,410 |
| Maine | 5.8% to 9.15% | $2,370 |
| Maryland | 2% to 6.5% | $2,480 |
| Massachusetts | 5% to 9% | $2,780 |
| Michigan | 4.25% flat | $2,300 |
| Minnesota | 5.35% to 9.85% | $2,560 |
| Mississippi | 4% flat | $1,670 |
| Missouri | 2% to 4.7% | $1,850 |
| Montana | 4.7% to 5.65% | $2,060 |
| Nebraska | 2.46% to 4.55% | $1,850 |
| Nevada | No tax on wages | $0 |
| New Hampshire | No tax on wages | $0 |
| New Jersey | 1.4% to 10.75% | $1,770 |
| New Mexico | 1.5% to 5.9% | $1,650 |
| New York | 3.9% to 10.9% | $2,640 |
| North Carolina | 3.99% flat | $1,890 |
| North Dakota | 1.95% to 2.5% | $0 |
| Ohio | 2.75% flat | $1,210 |
| Oklahoma | 2.5% to 4.5% | $2,150 |
| Oregon | 4.75% to 9.9% | $3,970 |
| Pennsylvania | 3.07% flat | $1,840 |
| Rhode Island | 3.75% to 5.99% | $1,630 |
| South Carolina | 1.99% to 5.21% | $1,660 |
| South Dakota | No tax on wages | $0 |
| Tennessee | No tax on wages | $0 |
| Texas | No tax on wages | $0 |
| Utah | 4.45% flat | $2,250 |
| Vermont | 3.35% to 8.75% | $1,580 |
| Virginia | 2% to 5.75% | $2,640 |
| Washington | No tax on wages | $0 |
| West Virginia | 2.11% to 4.58% | $1,870 |
| Wisconsin | 3.5% to 7.65% | $2,070 |
| Wyoming | No tax on wages | $0 |
Local income taxes and state payroll taxes for disability or paid leave are not part of this table; the calculator above shows both. California, North Dakota and Vermont use the latest published figures, from 2025.
Using your take-home pay
Budget with the net number, not the salary in your offer letter. The 50/30/20 budget planner splits your monthly take-home pay into needs, wants and savings. To compare a salary with an hourly wage first, run it through the salary converter. Freelancers have no employer withholding and pay both halves of Social Security and Medicare, so the hourly rate calculator is the better starting point if you work for yourself.
Tax year and sources
All figures are for tax year 2026 and were checked in October 2026. State rates include cuts signed during 2026 that apply to the whole year, such as Georgia, South Carolina, Arkansas, Utah and West Virginia, and the phase-outs of deductions, exemptions and credits from each state's own worksheets. Each state result links to that state's revenue department.
- IRS Rev. Proc. 2025-32: 2026 tax brackets, standard deduction and child tax credit
- Social Security Administration: 2026 maximum taxable earnings
- IRS: 401(k) contribution limits for 2026
- IRS Publication 15: Social Security, Medicare and Additional Medicare Tax withholding
- Tax Foundation: State Individual Income Tax Rates and Brackets, 2026
- Connecticut DRS: CT-1040 Tax Calculation Schedule (exemption, recapture and personal credit tables)
- New York Tax Law section 601: 2026 rates and the supplemental tax above $107,650
- South Carolina H.4216: 2026 rates and the SC income adjusted deduction
- California EDD: 2026 State Disability Insurance rate
- Federation of Tax Administrators: links to every state revenue department
Frequently asked questions
How is take-home pay calculated?
Start with gross pay, subtract pre-tax deductions like a traditional 401(k), an HSA and health insurance premiums, then subtract federal income tax, Social Security (6.2%), Medicare (1.45%), state income tax, any state disability or paid leave tax and any local tax. After-tax deductions such as Roth 401(k) contributions come off last. What remains is your net pay.
Why is my real paycheck a little different?
Employers withhold federal and state tax with the official withholding formulas and the answers on your Form W-4, which can differ from your actual yearly tax. This calculator estimates the tax you owe for the year and spreads it evenly over your paychecks, so a refund or a balance due at tax time shows up here as a slightly different paycheck. Local taxes and benefit choices also change the result.
Are state disability and paid leave taxes included?
Yes. Where a state funds disability insurance, paid family leave, long-term care or unemployment insurance partly through payroll deductions, the employee share is shown on its own line, with the state wage cap where there is one. This covers Alaska, California, Colorado, Connecticut, Delaware, Hawaii, Maine, Massachusetts, Minnesota, New Jersey, New York, Oregon, Pennsylvania, Rhode Island and Washington. Some employers pay part or all of the employee share for you, and paid leave programs may charge small employers less.
Does the state tax include phase-outs at higher incomes?
Yes. Many states shrink their deductions, exemptions or credits as income rises, and Connecticut and New York recapture the benefit of their lower brackets. The calculator applies these rules, so the state tax for a high earner can grow faster than the bracket rate suggests. Head of household filers get their own state brackets and deductions where the state sets them.
Does the calculator include the new deductions for tips and overtime?
No. The deductions for qualified tips and overtime pay that started in 2025 are claimed on your tax return, and most employers do not apply them to withholding. If you get either, your refund will make up part of the difference.
When does the 0.9% Additional Medicare Tax start?
Your employer must withhold it on wages over $200,000 in a calendar year, whatever your filing status. The tax you finally owe starts at $250,000 for married couples filing jointly and $200,000 for single filers, and the difference is settled on your return.
What is the Social Security wage base for 2026?
$184,500. Wages above that are not taxed for Social Security, so high earners see their paychecks rise once they pass it late in the year. Medicare has no cap.
Is my salary sent anywhere?
No. The tax tables are part of the page and every calculation runs in your browser. Nothing you type is stored or sent to a server.