Bonus tax calculator
Bonus smaller than you expected? Enter your bonus and your regular salary to see what's taken out and what you keep - worked out both ways the IRS lets employers withhold on a bonus.
| Taken from the bonus | Flat 22% | Aggregate |
|---|---|---|
| Bonus | $5,000.00 | $5,000.00 |
| Federal income tax | −$1,100.00 | −$1,127.46 |
| Social Security | −$310.00 | −$310.00 |
| Medicare | −$72.50 | −$72.50 |
| Pick a state above to include state tax. | ||
| You keep | $3,517.50 | $3,490.04 |
How the aggregate method was worked out
| Federal withholding on one regular paycheck · $2,307.69 gross | $193.08 |
| Federal withholding on that paycheck plus the bonus · $7,307.69 treated as one paycheck | $1,320.54 |
| Difference: withheld from the bonus | $1,127.46 |
The aggregate method treats the bonus and a regular paycheck as one big paycheck for the year, which is why it can land in a higher row of the IRS table:
Adjusted yearly wage with the bonus in this paycheck: $181,400.00, so this row applies:
| Over | Not over | Base tax | + rate |
|---|---|---|---|
| $0 | $7,500 | $0.00 | 0% |
| $7,500 | $19,900 | $0.00 | 10% |
| $19,900 | $57,900 | $1,240.00 | 12% |
| $57,900 | $113,200 | $5,800.00 | 22% |
| $113,200 | $209,275 | $17,966.00 | 24% Your row |
| $209,275 | $263,725 | $41,024.00 | 32% |
| $263,725 | $648,100 | $58,448.00 | 35% |
| $648,100 | - | $192,979.25 | 37% |
$17,966.00 + 24% × ($181,400.00 − $113,200.00) = $34,334.00
IRS Publication 15 (2026), section 7: add the bonus to a regular paycheck, work out withholding on the total as if it were one paycheck, and subtract what the regular paycheck alone has withheld.
Two ways your employer can withhold on a bonus
The IRS calls bonuses, commissions and similar extra payments supplemental wages. When a bonus is paid separately from your regular pay (or on the same check with the amounts shown separately), and your employer withholds income tax from your regular pay, it can choose either method:
- Flat rate: 22% of the bonus for federal income tax - no other percentage is allowed.
- Aggregate method: add the bonus to a regular paycheck, work out withholding on the total as if it were one paycheck, then subtract what the regular paycheck alone has withheld. Because the payroll tables treat that one big paycheck as if you earned it every payday, this often takes out more than 22%.
If the bonus is simply added to your regular pay without the amounts shown separately, the employer must withhold on the total as one paycheck - the aggregate method. And once your bonuses for the year pass $1,000,000, everything above that is withheld at 37%, whatever your W-4 says.
Why your bonus looks taxed at 41%
The 22% is only the federal income tax part. Social Security and Medicare (7.65% together) come out on top, then state tax and, in some states, disability or paid-leave premiums. Share of a $5,000 bonus taken out at a $60,000 salary, single, paid every two weeks:
| Where you work | Flat method | Aggregate method |
|---|---|---|
| No state income tax (e.g. Texas) | 29.6% | 30.2% |
| New York | 41.8% | 37.2% |
| California | 41.2% | 41.5% |
In the flat column, state lines use each state's own rule for a bonus paid separately (a flat rate where the state sets one); in the aggregate column, the state's regular formula. Treat them as estimates. None of this is the final tax - see below.
Bonus tax by state
Each state sets its own rule for a bonus paid separately - a flat rate, a formula, or its regular withholding tables. Pick yours:
Alabama · Alaska · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · District of Columbia · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wisconsin · Wyoming
Bonus withholding at a $60,000 salary
Federal income tax withheld, and what you keep with the flat method after Social Security and Medicare (single filer paid every two weeks, standard W-4, no state tax):
| Bonus | Flat 22% | Aggregate | Kept (flat) |
|---|---|---|---|
| $1,000 | $220.00 | $195.00 | $703.50 |
| $2,500 | $550.00 | $527.46 | $1,758.75 |
| $5,000 | $1,100.00 | $1,127.46 | $3,517.50 |
| $10,000 | $2,200.00 | $2,696.70 | $7,035.00 |
| $25,000 | $5,500.00 | $7,987.70 | $17,587.50 |
Withholding isn't the final tax
A bonus isn't taxed at a special rate on your tax return. It is added to the rest of your income for the year and taxed at your normal rates. What your employer withholds is a down payment: if it took out more than you owe, you get the difference back as a refund; if it took out less, you pay the rest when you file.
Social Security, Medicare and state tax
A bonus is wages, so Social Security (6.2%, until your pay for the year reaches $184,500) and Medicare (1.45%) come out of it as usual. States set their own rules for bonuses: some use a flat supplemental rate, others use their regular tables. This calculator works out state tax with each state's regular withholding formula, the aggregate way, so treat that line as an estimate.
For a whole paycheck with the bonus included, add it in the "Tips, bonus or commission" box on your state's paycheck calculator. For overtime, use the overtime calculator.
Check your own paycheck
Your state's paycheck calculator · W-4 guide · Pay stub checker
Sources
- IRS Publication 15 (2026), Employer's Tax Guide - section 7, Supplemental Wages - optional flat 22% or the aggregate method; 37% on supplemental wages over $1,000,000 in a year; bonuses paid with regular pay without separate amounts are withheld as one payment
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods - Worksheet 1A and the annual percentage-method tables
- Social Security Administration - 2026 wage base of $184,500
Questions
How much is a $5,000 bonus after taxes?
With the flat 22% method, $1,100.00 of federal income tax, $310.00 of Social Security and $72.50 of Medicare come out, leaving $3,517.50 before any state tax. With the aggregate method at a $60,000 salary paid every two weeks, federal withholding is $1,127.46 and you keep $3,490.04.
How much is a $10,000 bonus after taxes?
With the flat method you keep $7,035.00 before state tax ($2,200.00 federal income tax, $620.00 Social Security, $145.00 Medicare). With the aggregate method at a $60,000 salary paid every two weeks, you keep $6,538.30.
Why was so much taken out of my bonus?
If your employer used the aggregate method, the bonus was added to a regular paycheck and withheld as if you earned that much every payday, which pushes it into higher brackets for that one paycheck. At tax time the bonus is taxed at your normal rates, so any extra withheld comes back as a refund.
Why is my bonus taxed at 41%?
It isn't - that's the total withheld, not the tax rate. On a $5,000 bonus at a $60,000 salary, federal income tax, Social Security, Medicare and state withholding together can take about 41% in a high-tax state. On your return the bonus is taxed at your normal rates, and anything over-withheld comes back as a refund.
Is a bonus taxed at a higher rate?
No. The 22% flat rate is only a withholding rate. On your return the bonus is ordinary income, taxed at the same rates as your salary.