Take-Home Pay & Income Tax Calculator
Turn gross salary into net pay after tax and deductions.
Reduces income-tax base, not FICA.
Take-home pay
- Income tax
- $9,650.00
- FICA (Social Security + Medicare)
- $6,885.00
- Total tax
- $16,535.00
- Effective tax rate
- 18.37%
- Marginal tax rate
- 22%
2026 US federal brackets per IRS Rev. Proc. 2025-32. A simplified estimate that excludes state, local, and other credits. Your figures stay on this device and are never put in the URL.
How the take-home pay calculator works
The calculator creates a simplified 2026 US federal estimate from gross annual salary. First it finds
modeled taxable income: taxable = max(0, gross − pretax − deduction), where pretax represents
entered contributions that reduce federal taxable income and deduction is the selected standard
deduction. Negative results are floored at zero.
Next it applies 2026 marginal income-tax brackets. Each rate applies only to the slice inside its bracket. It then estimates employee FICA using Social Security at 6.2% up to the 2026 wage base, Medicare at 1.45%, and Additional Medicare Tax above the filing-status threshold. The model treats its entered pretax amount like a traditional 401(k) contribution: it reduces modeled federal taxable income but not Social Security or Medicare wages. Other payroll benefits can be treated differently.
Worked example
A single filer earning $90,000, contributing $6,000 to a traditional 401(k), using the 2026 single standard deduction of $16,100 and the 2026 Social Security wage base.
| Step | Calculation | Amount |
|---|---|---|
| Taxable income | 90,000 − 6,000 − 16,100 | $67,900 |
| Income tax (10%) | 0.10 × 12,400 | $1,240 |
| Income tax (12%) | 0.12 × (50,400 − 12,400) | $4,560 |
| Income tax (22%) | 0.22 × (67,900 − 50,400) | $3,850 |
| Income tax total | sum of the three slices | $9,650 |
| Social Security | 0.062 × 90,000 | $5,580 |
| Medicare | 0.0145 × 90,000 | $1,305 |
| FICA total | 5,580 + 1,305 | $6,885 |
| Total modeled tax | 9,650 + 6,885 | $16,535 |
| Modeled take-home | 90,000 − 16,535 | $73,465 |
The displayed effective rate is 16,535 / 90,000 = 18.4%, while the modeled marginal federal income-tax rate is 22%. FICA is computed on the full $90,000 in this example.
How to use it
- Enter gross annual salary before any deductions.
- Use pre-tax contributions for traditional 401(k)-type contributions represented by this simplified field. Do not assume every pretax payroll benefit has identical FICA treatment.
- Choose the filing status that determines the built-in 2026 standard deduction and brackets.
- Read both the effective and marginal rates: use marginal to judge the tax on a raise, and effective to gauge your overall burden.
Limitations
This is an estimate, not a tax return, withholding calculation, or tax advice. It covers a simplified 2026 federal income-tax calculation and employee FICA only. It does not model state or local tax, dependents, itemized deductions, additional deductions under current law, credits, investment income, capital gains, alternative minimum tax, self-employment income, multiple jobs, nonresident rules, or the detailed treatment of payroll benefits. Actual paycheck withholding also depends on Form W-4 and payroll timing. Use current IRS forms or a qualified tax professional for filing or payment decisions.
Sources and scope
- Jurisdiction
- United States federal tax; tax year 2026
- Data current to
- January 1, 2026
- Last updated
- Tax inflation adjustments for tax year 2026 — Internal Revenue Service
- Social Security and Medicare withholding rates — Internal Revenue Service
Frequently asked questions
Why does my 401(k) lower my income tax but not my FICA?
Pre-tax 401(k) contributions are excluded from your federal income-tax base, so they shrink the taxable amount the brackets apply to. They are not excluded from Social Security and Medicare wages, so FICA is charged on your full gross. That is why a 401(k) saves you income tax at your marginal rate but never reduces the 7.65% FICA line.
What is the difference between effective rate and marginal rate?
Your marginal federal income-tax rate is the bracket rate applied to the last dollar of taxable ordinary income in this model. The displayed effective rate is modeled federal income tax plus employee FICA divided by gross salary. It may be lower or higher than the marginal income-tax rate depending on income and omitted taxes or credits.
Does the calculator include state income tax?
No. It computes federal income tax from the brackets you supply plus US FICA. State and local income taxes vary by location and are not included, so your real net pay will be lower in states that levy an income tax.
Why is Social Security capped but Medicare is not?
Social Security tax (6.2%) only applies to wages up to the annual wage base, so once you cross that ceiling no further Social Security is withheld. Medicare (1.45%) has no cap, and an extra 0.9% applies to wages above the additional-Medicare threshold.
Does this show monthly or annual take-home?
All figures are annual. To estimate a paycheck, divide the annual take-home by your number of pay periods (for example 12 for monthly, 26 for biweekly). Per-paycheck withholding can differ slightly from the annual total because of rounding and W-4 settings.