Bonus Tax Calculator

Calculate tax withholding on your bonus. See net bonus after federal (22% flat or aggregate method), FICA, and state taxes.

By Konstantin Iakovlev · Updated September 2026 · Source: IRS — Publication 15 (Circular E), Employer's Tax Guide

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Flat Method Net Bonus

$7,035.00

Flat Effective Tax Rate

29.65%

Aggregate Method Net Bonus

$7,035.00

Aggregate Effective Rate

29.65%

Flat Method (22% Supplemental Rate)

Federal Withholding (22%)$2,200.00
FICA (SS + Medicare)$765.00
State Tax$0.00
Total Tax$2,965.00
Net Bonus$7,035.00

Aggregate Method (Combined with Salary)

Federal Withholding$2,200.00
FICA (SS + Medicare)$765.00
State Tax$0.00
Total Tax$2,965.00
Net Bonus$7,035.00

Flat vs. Aggregate Method

Most employers use the flat 22% supplemental rate for bonuses under $1M. The aggregate method combines your bonus with your regular pay to calculate withholding based on your actual tax bracket. Your actual tax liability is determined when you file your return — these are withholding estimates only.

Use the Bonus Tax Calculator above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

How It Works

When a bonus lands in your paycheck, the amount you actually keep is usually smaller than the headline figure, because employers withhold tax on it differently than on ordinary wages. This tool estimates the gap between the gross award and the cash that reaches your account.

Withholding here follows the IRS supplemental wage rules, and the calculator shows both methods side by side. The flat method withholds 22% of the bonus, and 37% is mandatory on any part of your supplemental wages for the year above $1 million. The aggregate method adds the bonus to your regular pay; here that means the 2026 federal tax on salary plus bonus, after the standard deduction, minus the tax on salary alone. Social Security (6.2% up to the $184,500 wage base) and Medicare (1.45%, plus 0.9% on high wages) apply under either method. The state line is the extra state tax the bonus causes: the state's own 2026 tax on salary plus bonus minus its tax on salary alone, from its brackets and deductions.

Treat the result as an approximation rather than a final bill. Your true liability depends on your total income for the year and the deductions you ultimately claim. Many people assume a bonus is taxed just like a normal paycheck, then are caught off guard when the net comes in lower than expected.

Example: $5,000 Bonus on a $75,000 Salary

  1. 1 Inputs: bonus $5,000, regular annual salary $75,000, filing status Single, state Texas (no state income tax).
  2. 2 Flat method: federal withholding $5,000 × 22% = $1,100. Social Security $5,000 × 6.2% = $310.00 and Medicare $5,000 × 1.45% = $72.50, so FICA is $382.50. Net bonus: $5,000 − $1,100 − $382.50 = $3,517.50, an effective rate of 29.65%.
  3. 3 Aggregate method: federal tax on $75,000 + $5,000 − $16,100 = $63,900 is $8,770; on the salary alone ($58,900 taxable) it is $7,670. The $1,100 difference equals the flat amount because the whole bonus falls in the 22% bracket, so the net is again $3,517.50.
  4. 4 At a $45,000 salary the bonus would sit in the 12% bracket: the aggregate method withholds $600 and nets $4,017.50, while the flat method still withholds $1,100. The tax actually owed on the bonus is settled on your return either way.

Source: IRS — Publication 15 (Circular E), Employer's Tax Guide · Last updated: September 2026

Frequently Asked Questions

Why are bonuses taxed at 22%?
Bonuses are not taxed at a special rate. IRS rules let employers withhold a flat 22% for federal income tax on supplemental wages up to $1 million for the year, instead of combining the bonus with regular pay, and require 37% on supplemental wages above $1 million. Your actual tax rate is determined when you file your return.
Will I get bonus tax back when I file my return?
Possibly. If the 22% flat withholding is more than your actual marginal rate, you will get the difference back as a refund. If your marginal rate is higher than 22%, you may owe additional tax.
Are FICA taxes also withheld from bonuses?
Yes. Bonuses are subject to Social Security tax (6.2% up to $184,500 in 2026) and Medicare tax (1.45%, plus 0.9% above $200,000). These are in addition to the federal income tax withholding.

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