US Paycheck & Take-Home Pay Calculator
Estimate your net paycheck amount accurately based on your wage, filing status, state of residence, and pre-tax retirement deferrals.
Federal Income Tax
IRS 2026Taxable base: $64,650 after standard deduction ($16,100) and pre-tax deferrals.
FICA Payroll Taxes
SSA 2026State Income Tax
TXStatutory tax in Texas. This state imposes no personal income tax on wage earnings.
Worked Example: $85,000 Single Filer in Austin, Texas
Consider an employee earning an annual gross salary of $85,000 residing in Austin, Texas, contributing 5% ($4,250) to a traditional pre-tax 401(k) plan with zero HSA deferral.
| Calculation Step | Formula / Statutory Baseline | Amount ($) |
|---|---|---|
| Gross Annual Salary | Stipulated annual employment compensation | $85,000.00 |
| Traditional 401(k) Pre-Tax | 5.0% elective deferral (under $24,500 IRS limit) | −$4,250.00 |
| Federal Standard Deduction | IRS Rev. Proc. 2025-32 single threshold | ($16,100.00) |
| Federal Taxable Income | $85,000 − $4,250 − $16,100 | $64,650.00 |
| Federal Income Tax | 10% on $12,400 ($1,240) + 12% on $38,000 ($4,560) + 22% on $14,250 ($3,135) | −$8,935.00 |
| Social Security Tax (OASDI) | 6.2% on $85,000 (below $184,500 wage base) | −$5,270.00 |
| Medicare Tax | 1.45% on $85,000 (no wage ceiling) | −$1,232.50 |
| Texas State Income Tax | Texas Constitution Art. VIII § 24-a (no personal income tax) | $0.00 |
| Annual Net Take-Home Pay | Gross − 401(k) − Federal Tax − FICA Taxes | $65,312.50 |
| Bi-Weekly Paycheck (26 checks/yr) | $65,312.50 ÷ 26 pay cycles | $2,512.02 |
Statutory Calculation Formula
Federal taxable wages equal Gross Pay minus Section 401(k) elective deferrals, Section 125 HSA contributions, and the statutory Standard Deduction (IRC § 63). Social Security and Medicare taxes apply to gross compensation prior to 401(k) deferrals under IRC § 3121(v)(1).
Model Scope & Limitations
- Municipal Income Taxes: City and county taxes (such as New York City Resident Tax, Philadelphia Wage Tax, and Ohio municipal levies) are excluded from this baseline model.
- Tax Credits: Non-refundable and refundable credits (including the Child Tax Credit and Earned Income Tax Credit) are not included in paycheck withholding calculations.
- Bonus Depreciation & Stock Units: Equity compensation (RSUs, ISOs, ESPP) and bonus withholdings (subject to supplemental 22% federal rates) are not simulated.
Méthodologie de calcul
Calculated using 2026 IRS Revenue Procedure 2025-32 tax brackets, Social Security wage base limit ($184,500), and statutory state tax rates.
Provides an itemized breakdown of gross salary, pre-tax deductions, federal withholdings, payroll taxes, and net take-home pay.
Frequently Asked Questions (FAQ)
Which US states have no state income tax on wage income?
Eight states impose no state tax on earned wages: Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, and Wyoming. New Hampshire taxes only dividend and interest income.
What are the 2026 FICA payroll tax limits?
For 2026, Social Security tax (6.2%) applies up to the wage base cap of $184,500. Medicare tax (1.45%) has no wage cap, and an additional 0.9% Medicare surtax applies to wages over $200,000 for single filers.