Paycheck Calculator (US)
Estimate 2026 US take-home pay after federal income tax, Social Security and Medicare, for any pay frequency.
Content updated August 20, 2026
2026 federal tax brackets and FICA rates, single or married filing jointly only. Federal tax only — no state, local, or city tax is modeled, and this is not a substitute for your actual pay stub or a W-4 withholding calculation.
This calculator annualizes your gross pay, subtracts pre-tax deductions and the 2026 standard deduction to find federal taxable income, applies the 2026 federal bracket table, and adds Social Security, Medicare and — above a fixed threshold — the Additional Medicare Tax.
It covers federal tax only. There is no state, local or city income tax here, filing status is limited to single and married filing jointly, and it estimates your actual federal tax liability rather than reproducing the IRS Form W-4 withholding tables your employer actually uses — the two can differ, sometimes by a meaningful amount.
The Paycheck formula
Federal taxable income = annual gross pay − annual pre-tax deductions − standard deduction; Federal tax = 2026 progressive bracket tax on that taxable income; FICA = 6.2% Social Security (capped at $184,500) + 1.45% Medicare + 0.9% Additional Medicare Tax above $200,000 (single) / $250,000 (married filing jointly); Take-home pay = annual gross pay − annual pre-tax deductions − federal tax − FICAannual gross pay is your entered gross pay per period multiplied by the number of pay periods in your selected frequency (52 weekly, 26 biweekly, 24 semimonthly, 12 monthly, or 1 annual).
Worked example
A single filer paid $3,000 gross every two weeks with $200 of pre-tax deductions per paycheck: annual gross pay is $78,000 and annual pre-tax deductions are $5,200. Federal taxable income is $78,000 − $5,200 − the $16,100 standard deduction = $56,700, which comes to $7,186 of federal tax. Social Security tax is 6.2% of $78,000 = $4,836 and Medicare tax is 1.45% of $78,000 = $1,131, for $5,967 of FICA and $13,153 of total tax. Take-home pay is $59,647 a year — about $2,294.12 every two weeks.
Assumptions, rounding, and limitations
Assumptions
- Pre-tax deductions reduce federal taxable wages only, matching how a traditional 401(k) is typically treated; Social Security and Medicare wages are calculated on gross pay before those deductions.
- Only the 2026 standard deduction is applied — itemized deductions, tax credits such as the child tax credit, and Form W-4 elections like extra withholding or multiple jobs are not modeled.
- Every pay period in the year is assumed to have identical gross pay and pre-tax deductions.
Rounding: All figures are computed at full floating-point precision and rounded only for currency display.
Limitations
- Federal tax only — no state, local or city income tax is included.
- Filing status is limited to single and married filing jointly.
- Estimates actual federal tax liability, not your employer's Form W-4 withholding, which can differ.
- Not tax advice; consult a tax professional or the IRS Tax Withholding Estimator for your specific situation.
Sources
- IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill — Internal Revenue Service (IRS)
- Topic no. 751, Social Security and Medicare withholding rates — Internal Revenue Service (IRS)
- Topic no. 560, Additional Medicare Tax — Internal Revenue Service (IRS)
What comes out of your paycheck
Two separate systems reduce a paycheck: federal income tax, which is progressive and depends on your total taxable income for the year, and FICA — Social Security (6.2% up to the 2026 wage base of $184,500) and Medicare (1.45%, with no cap, plus an extra 0.9% on wages above $200,000 single / $250,000 married filing jointly). FICA is a flat percentage of wages; federal income tax is not.
Why pre-tax deductions matter
A traditional 401(k) contribution, for example, is deducted from wages before federal income tax is calculated, but it is not deducted from Social Security or Medicare wages. This calculator applies that same rule to whatever figure you enter as a pre-tax deduction. If your actual pre-tax deductions include a Section 125 cafeteria health plan or an HSA contribution, those typically also reduce FICA wages in practice, which this calculator does not model — your real FICA wages may be slightly lower than what is shown here.
What this does not model
State, local and city income tax are entirely out of scope — they vary by jurisdiction and, in some states, by additional local rules this calculator has no way to know. It also does not apply tax credits such as the child tax credit, does not model itemized deductions, and does not reproduce your actual Form W-4 elections (extra withholding, multiple jobs, dependents claimed). Use it to understand your approximate federal tax liability, not as a substitute for your pay stub or the IRS Tax Withholding Estimator.
Frequently asked questions
▶Why might this differ from what my employer actually withholds?
Employers withhold using IRS Form W-4 percentage-method tables, which depend on elections you make (extra withholding, multiple jobs, dependents) that this calculator does not collect. This tool estimates your actual federal tax liability for the year, which is the number that matters at tax-filing time — withholding is just an estimate of that liability collected in advance.
▶Does this calculator include state income tax?
No. State, local and city income tax rules vary too widely by jurisdiction to model here. This calculator covers federal income tax and FICA only.
▶What counts as a pre-tax deduction?
Traditional (not Roth) 401(k) or 403(b) contributions and traditional IRA payroll deductions are the most common examples of amounts that reduce federal taxable wages but not FICA wages, which is how this calculator treats whatever you enter.
▶Why does the Medicare tax rate change at $200,000?
The Additional Medicare Tax adds 0.9% on wages above $200,000 (single) or $250,000 (married filing jointly). These thresholds are fixed by statute and have not changed since they took effect in 2013 — they are not adjusted for inflation like the income tax brackets are.
▶Can I use this to fill out my W-4?
No. This estimates your annual federal tax liability, not the specific withholding elections on Form W-4. For that, use the IRS Tax Withholding Estimator, which is designed for that exact purpose.
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Open calculator →Disclaimer: Paycheck Calculator (US) results are estimates for general information and education only, and are not financial, tax, legal or medical advice. Verify important decisions with a qualified professional.