Bonus Tax Withholding Calculator
Don't let bonus withholding catch you off guard. When you receive a bonus, the IRS requires employers to withhold taxes at a flat 22% federal rate (or 37% if you earn over $1 million annually). This calculator shows exactly how much will be withheld in federal tax, state tax, and FICA — so you know your net bonus before it hits your account.
Bonus Withholding Estimator
- Gross Bonus Amount$0
- Federal Tax Withholding (22%)$0
- State Tax Withholding$0
- Social Security (6.2%)$0
- Medicare (1.45%)$0
- Additional Medicare Surtax$0
- Total Withheld$0
- Net Bonus You Receive$0
* Federal withholding at 22% flat rate per IRS rules for supplemental wages. If total annual compensation exceeds $1 million, rate increases to 37%.
Example Bonus Scenarios
Data Source: IRS Publication 15 (Circular E), Supplemental Wage Withholding Rules, State Tax Agencies. Last Updated: July 2026.
Frequently Asked Questions
The IRS requires a flat 22% federal withholding rate on supplemental wages like bonuses, unless your total annual compensation exceeds $1 million, in which case the rate jumps to 37%.
State bonus withholding varies. Many states follow federal rules with a flat rate. Some states use progressive withholding or have no state tax. This calculator uses the appropriate flat rate for each state.
Yes. Bonuses are subject to both Social Security (6.2% up to the annual wage base of $168,600 in 2026) and Medicare (1.45% on all wages). If your total wages exceed $200,000, you also owe the 0.9% additional Medicare surtax.
No. Employers are required by law to withhold taxes from supplemental wages. You can reduce your overall tax liability by contributing to pre-tax retirement accounts, but the withholding itself is mandatory.
Not necessarily. The 22% flat rate is a withholding rate, not your actual tax liability. When you file your return, the bonus income is added to your regular wages and taxed at your marginal rate. You may get a refund if too much was withheld.