US take-home pay in 2026: federal tax, FICA and state tax explained

The three layers of US payroll

US take-home pay is reduced in three steps. First, federal income tax is withheld on your taxable income. Second, FICA — Social Security and Medicare — is taken from your gross pay. Third, most states add their own income tax, and a few cities add a local tax on top.

Because the layers stack, two people on the same salary in different states can take home very different amounts.

Federal income tax (2026)

• •Single filers get a standard deduction of $16,100, so tax applies only above that.
• •The seven brackets run 10%, 12%, 22%, 24%, 32%, 35% and 37%.
• •The 22% rate starts at $50,400 and the top 37% rate at $640,600 of taxable income for a single filer.

FICA

• •Social Security is 6.2% of pay up to a wage base of $184,500 for 2026.
• •Medicare is 1.45% with no cap.
• •An extra 0.9% Additional Medicare tax applies above $200,000 (single).

State and local tax

• •No income tax on wages in Texas, Florida, Nevada, Tennessee, South Dakota, Wyoming and Washington.
• •Flat-tax states include Pennsylvania (3.07%), Colorado (4.40%) and Illinois (4.95%).
• •Progressive states include California, New York and Minnesota, whose top rates are much higher.
• •Some states add payroll programs — for example California SDI and New York Paid Family Leave.

Gross vs net, and working backwards

Use the US salary calculator to turn a gross salary into take-home pay, or switch to reverse mode to find the gross you need for a target net. Pick your state for a closer estimate.