Bonus Tax Calculator
Watch: Why your bonus is taxed at 22% (1:31)
Enter your bonus and your regular pay. See what you take home from the bonus under both IRS withholding methods: the flat 22% rate and the aggregate method, plus Social Security, Medicare and your state's own bonus rule.
Your bonus after taxes
| Flat rate method | Aggregate method |
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Compare two scenarios
- A (saved)
- B (the form now)
| A | B | B vs A |
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An estimate of what your employer withholds, using the IRS percentage method. Your actual paycheck can differ by a few cents because of rounding, or by more if your employer uses other settings.
How we got your number
Each step links to the official document it comes from.
Guides: how to read your pay stub · filling out Form W-4 · biweekly vs semi-monthly pay · why pay rises after the Social Security cap · how much tax is taken out, by state · who gets overtime · 1099 vs W-2 pay
How bonuses are taxed
The IRS calls bonuses supplemental wages. Your employer withholds federal income tax from a bonus in one of two ways (IRS Publication 15 (2026), section 7):
- Flat rate method: a flat 22% of the bonus, whatever your Form W-4 says. The employer can use it when the bonus is listed separately from your regular pay and income tax was withheld from your regular pay this year or last year.
- Aggregate method: the employer adds the bonus to your regular pay for the period, figures withholding on the total as if it were one normal paycheck, and subtracts what was withheld (or will be) from the regular pay. The rest comes out of the bonus. Because withholding treats that one big paycheck as if you earned it every period, this can take out more or less than 22%.
Above $1,000,000 of bonuses and other supplemental pay from one employer in a year, the excess must be withheld at 37%, under either method. Social Security (6.2% up to $184,500 of wages in the year) and Medicare (1.45%, plus 0.9% on wages over $200,000) apply to every bonus in full.
Withholding is not your final tax
Neither method sets your actual tax. A bonus is ordinary income: on your tax return it is added to your other pay and taxed at your normal rates. If too much was withheld you get it back as a refund; if too little, you owe the difference. If your top federal bracket is 12%, the flat 22% withholds more than the bonus will cost you; if it is 32% or more, it withholds less.
State tax on bonuses
States set their own rules. Some require a flat supplemental rate, some let the employer choose a flat rate or the aggregate method, and others tax a bonus like regular pay. The calculator uses your state's rule, and the table below lists each one with the official source.
| State | Bonus withholding | Official source |
|---|---|---|
| Alabama | Flat rate or aggregate (employer's choice): Alabama 5% Employers may use 5% on bonuses; otherwise the regular tables. | Alabama Withholding Tax Tables and Instructions (Jan 2026), p. 2 |
| Alaska | No state income tax | |
| Arizona | Same as regular pay (aggregate) Arizona has no separate bonus rule: withholding is your Form A-4 percentage of all taxable wages, bonuses included. | Arizona Form A-4 employer instructions (2026) |
| Arkansas | Flat supplemental rate: Arkansas 3.7% 3.7% after the 2026 rate cut (the January 2026 formula used 3.9%). | Arkansas Withholding Tax Employer Instructions (rev. 05/29/2026), p. 5 |
| California | Flat rate or aggregate (employer's choice): California 10.23% The flat 10.23% (6.6% for other supplemental pay) applies only to a bonus paid separately; a bonus paid with regular wages must be withheld on the total. | EDD California Employer’s Guide 2026 (DE 44), p. 18 |
| Colorado | Same as regular pay (aggregate) Colorado publishes no separate bonus rule; we run the bonus through its regular 2026 formula. | Colorado DR 1098 Withholding Worksheet for Employers (2026) |
| Connecticut | Same as regular pay (aggregate) | Connecticut IP 2026(1) Employer’s Tax Guide, pp. 11-12 |
| Delaware | Same as regular pay (aggregate) Delaware annualizes regular pay with and without the bonus and withholds the difference. | Delaware Division of Revenue: Employer’s Guide |
| District of Columbia | Not verified yet: calculated like regular pay | |
| Florida | No state income tax | |
| Georgia | Flat supplemental rate: Georgia 4.99% | Georgia Employer’s Withholding Tax Guide 2026 (rev. Sept 2026), p. 14 |
| Hawaii | Same as regular pay (aggregate) | Hawaii Booklet A Employer’s Tax Guide (rev. 2025, for 2026), p. 13 |
| Idaho | Flat rate or aggregate (employer's choice): Idaho 5.3% Employers may use 5.3% for a bonus issued separately; a bonus paid with regular wages is combined with them and withheld as one payment. | Idaho State Tax Commission: Computing Idaho withholding |
| Illinois | Flat rate or aggregate (employer's choice): Illinois 4.95% Employers may withhold at the 4.95% income tax rate, or use the same supplemental wage methods as for federal withholding. | 86 Ill. Adm. Code 100.7050(c) |
| Indiana | Flat supplemental rate: Indiana 2.95% A bonus check is withheld at the state rate plus your county rate, with no exemptions. | Indiana Departmental Notice #1 (R47, 10-26), pp. 1-2 |
| Iowa | Follows the federal method: Iowa 6% The rule still says 6% when the employer uses the federal flat rate, although Iowa’s 2026 income tax rate is 3.8%. Your actual Iowa tax is 3.8%; extra withholding is refunded. | Iowa Administrative Code 701-307.2(1)(c) |
| Kansas | Follows the federal method: Kansas 5% | Kansas Withholding Tax Guide KW-100, p. 8 |
| Kentucky | Same as regular pay (aggregate) | 103 KAR 18:070, Section 3 |
| Louisiana | Same as regular pay (aggregate) | Louisiana Department of Revenue FAQ: supplemental wages |
| Maine | Flat rate or aggregate (employer's choice): Maine 5% Employers may withhold a flat 5% on a bonus paid separately; a bonus paid with regular wages is withheld as if the total were one payment. | Maine Withholding Tables 2026 (rev. Aug 2026), p. 5 |
| Maryland | Flat supplemental rate: Maryland 6.5% An annual bonus paid as a lump sum is withheld at the top state rate (6.50%) plus the highest local rate for your county. | Maryland Employer Withholding Guide 2026, p. 9 |
| Massachusetts | Flat supplemental rate: Massachusetts 5% Plus 4% on the part of yearly pay above $1,107,750 (the 2026 surtax threshold). | Massachusetts Circular M (Jan 1, 2026), section G |
| Michigan | Flat supplemental rate: Michigan 4.25% It applies to a bonus paid separately from regular pay, with no exemptions. | Michigan Income Tax Withholding Guide 2026 (Form 446), p. 2 |
| Minnesota | Flat supplemental rate: Minnesota 6.25% That rate applies to a bonus paid separately from regular pay. If a bonus is paid with regular wages and listed separately on the payroll record, the employer may instead add it to regular pay and use the tax tables; if it is not listed separately, the tables must be used on the total. | 2026 Minnesota Withholding Instruction Booklet (Minnesota Department of Revenue), p. 7: Overtime, Commissions, Bonuses, and Other Supplemental Payments |
| Mississippi | Same as regular pay (aggregate) | Mississippi Pub 89-700 (2026 tables), section 9 |
| Missouri | Flat rate or aggregate (employer's choice): Missouri 4.7% Employers may use the flat 4.7% for a bonus paid separately if they withhold tax from your regular wages; a bonus paid in the same check as regular pay is withheld on the total. | Missouri Employer’s Tax Guide 4282 (rev. 03-2026), p. 5 |
| Montana | Flat rate or aggregate (employer's choice): Montana 5% Employers may use a flat 5% for a bonus paid separately, or add it to regular pay for the current or last payroll period. | Montana Employer and Information Agent Guide (V4 Nov 2025), p. 3 |
| Nebraska | Flat rate or aggregate (employer's choice): Nebraska 3.5% A bonus paid with regular wages is withheld as one payment. For a bonus paid at a different time, the employer may add it to regular pay or use a flat 3.5%. | 2026 Nebraska Circular EN, p. 10 |
| Nevada | No state income tax | |
| New Hampshire | No state income tax | |
| New Jersey | Regular tables on the bonus alone New Jersey has no flat bonus rate. | NJ-WT New Jersey Withholding Instructions (Sept 2025), p. 11 |
| New Mexico | Follows the federal method: New Mexico 5.9% | New Mexico FYI-104 (eff. Jan 1, 2026), p. 4 |
| New York | Flat rate or aggregate (employer's choice): New York State 11.7% The flat rate may be used for a bonus paid separately (or listed separately) if tax was withheld from your regular wages. New York City residents add 4.25%; Yonkers residents add 1.95975%. | NYS-50-T-NYS (1/26), p. 3 NYS-50-T-NYC (1/26), p. 3 NYS-50-T-Y (1/26), p. 3 |
| North Carolina | Flat rate or aggregate (employer's choice): North Carolina 4.09% Employers may use the flat 4.09% if they withhold tax from your regular wages; otherwise the bonus is added to regular pay. | NC-30 2026 Withholding Tables and Instructions, p. 10 |
| North Dakota | Flat rate or aggregate (employer's choice): North Dakota 1.5% Employers may use 1.5% for a bonus paid separately or listed separately; a bonus combined with regular pay and not listed separately goes through the regular tables. | North Dakota Withholding Rates and Instructions 2026, p. 57 |
| Ohio | Flat supplemental rate: Ohio 2.75% The rate is Ohio’s top rate for 2026 and applies to all bonuses. | Ohio Adm. Code 5703-7-10 (eff. Jan 1, 2026) Ohio Department of Taxation: Employer withholding |
| Oklahoma | Flat rate or aggregate (employer's choice): Oklahoma 4.5% Employers may use Oklahoma’s highest 2026 rate, 4.5%, for a bonus paid separately (or listed separately) if tax was withheld from your regular wages. | Oklahoma Tax Commission rules, OAC 710:90-1-6 (2026 edition) OW-2 2026 Oklahoma Withholding Tables |
| Oregon | Flat rate or aggregate (employer's choice): Oregon 8% Employers may use the flat 8% for a bonus paid on a day other than your regular payday; a bonus paid on your regular payday goes through the regular formula. | Oregon Withholding Tax Formulas 2026 (150-206-436), p. 3 |
| Pennsylvania | Same as regular pay (aggregate) Pennsylvania taxes bonuses at its flat 3.07%, the same as regular pay. | Pennsylvania REV-415 Employer Withholding Information Guide, pp. 11-12 |
| Rhode Island | Flat rate or aggregate (employer's choice): Rhode Island 5.99% Rhode Island’s booklet sets a supplemental withholding rate of 5.99%. A bonus paid with regular wages must be withheld as one payment; for a bonus paid separately, the employer may instead add it to the last regular paycheck and withhold the difference. | 2026 Rhode Island Withholding Tax Booklet, parts 4 and 12 |
| South Carolina | Not verified yet: calculated like regular pay | |
| South Dakota | No state income tax | |
| Tennessee | No state income tax | |
| Texas | No state income tax | |
| Utah | Same as regular pay (aggregate) Utah has no separate bonus rule; employers use the regular withholding schedules. | Utah Publication 14 Withholding Tax Guide (rev. 4/26) |
| Vermont | Follows the federal method A one-time payment can be withheld at 30% of the federal withholding on it (6.6% of the bonus at the 22% federal rate). | Vermont GB-1210 2026 Withholding Instructions, p. 4 |
| Virginia | Flat rate or aggregate (employer's choice): Virginia 5.75% Employers may use the flat 5.75% for a bonus paid separately, if tax was withheld from your regular wages; a bonus included with a regular paycheck is withheld on the total. | Virginia Employer Withholding Instructions (rev. 10/26), pp. 19-20 |
| Washington | No state income tax | |
| West Virginia | Same as regular pay (aggregate) West Virginia withholds a bonus at the annual-table rates above your yearly regular pay. | West Virginia Tax Division: Withholding help and general information WV IT-100.2A tables (March 2026) |
| Wisconsin | Flat rate or aggregate (employer's choice) Approved flat rates by yearly salary: 3.54% under $12,760, 4.65% to $25,520, 5.30% to $280,950, 7.65% above. | Wisconsin Withholding Tax Guide W-166 (1/26), p. 25 |
| Wyoming | No state income tax |
Bonus Tax Calculator questions
How much tax is taken out of a bonus?
Federal income tax is usually a flat 22% (or more or less under the aggregate method), plus 6.2% Social Security, 1.45% Medicare, and your state's tax. Enter your bonus above to see your take-home under both methods.
Why was my bonus taxed so much?
Usually because your employer used the aggregate method, which withholds as if you earned that large paycheck every pay period. Your actual tax is figured on your yearly income when you file, so extra withholding comes back as a refund.
Are bonuses taxed more than regular pay?
No. A bonus is taxed at the same rates as your other pay when you file your return. Only the withholding method differs.
Which method will my employer use?
It is your employer's choice (unless income tax was not withheld from your regular pay, in which case the aggregate method is required). Ask your payroll department, or compare the federal tax on your bonus pay stub with both columns above.
Can I put my bonus in my 401(k) to lower the tax?
Often yes, if your plan allows deferrals from bonuses. A traditional 401(k) contribution from the bonus lowers federal and most state income tax, but not Social Security or Medicare. Add a 401(k) percentage under deductions above to see the effect.