Methodology
This page explains exactly how the calculator turns a salary into a take-home figure for the 2026 tax year, which rates are used, where they come from, and what the estimate does not include.
Federal income tax
The calculator starts from your annual gross pay, subtracts the 2026 standard deduction for your filing status, and applies the federal income tax brackets to the remaining taxable income. For 2026 the standard deduction is $16,100 for single filers, $32,200 for married couples filing jointly, and $24,150 for heads of household. The seven federal brackets are 10%, 12%, 22%, 24%, 32%, 35%, and 37%, with the 37% bracket beginning at $640,600 for single filers and $768,700 for joint filers. Because the brackets are marginal, only the portion of income in each range is taxed at that rate.
FICA: Social Security and Medicare
FICA is calculated separately from income tax. Social Security tax is 6.2% of earnings up to the 2026 wage base of $184,500; income above that cap is not subject to the employee Social Security tax. Medicare tax is 1.45% of all earnings with no cap, plus an additional 0.9% Medicare tax on earned income above $200,000 for single filers or $250,000 for those married filing jointly. The calculator applies both automatically, so high earners see the extra Medicare tax reflected in their estimate.
State income tax
State income tax depends on where you live. The calculator reads the selected state’s tax structure: nine states have no broad-based individual income tax, a group of states use a single flat rate, and the remaining states use graduated brackets. The estimate applies the state rate to gross pay; in no-tax states that line is simply zero. The State Income Tax Guide lists every jurisdiction’s type and top marginal rate with a worked example.
Data sources
Federal brackets and the standard deduction follow IRS Revenue Procedure 2025-32 (the 2026 inflation adjustments), published on IRS.gov. The Social Security wage base comes from the SSA 2026 announcement of the contribution and benefit base. State rates are taken from each state’s revenue department 2026 tax tables, summarized and cross-checked against the Tax Foundation’s state rate compilations. All figures are fixed in the calculator’s data file so the math is identical for every visitor; the formulas are intentionally simple and do not change when tax law changes, which is what makes the tool maintenance-light.
What the estimate does not include
This is a regular-income estimate. It does not model itemized deductions, pre-tax retirement or health contributions, capital gains, self-employment tax, or state-specific credits and rebates. It also does not predict your employer’s actual withholding, which can differ from a yearly estimate because of withholding allowances and mid-year changes. Treat the output as a planning figure for comparing offers and locations, not as a pay stub or a tax return.
Update cadence
Tax parameters are refreshed at the start of each tax year, around January, when federal brackets, the standard deduction, and the Social Security wage base are announced. The site displays the tax year it is using so you can confirm the numbers are current. If you spot a rate that looks out of date, please use the contact page to report it.