Federal tax 10–37% · Standard deduction $16,100 (single) · FICA 7.65% (SS wage base $184,500) · Tax year 1 Jan – 31 Dec 2026 · Filing deadline 15 April. Explore all 50 state profiles with live take-home ladders from the same engine as our US paycheck calculator.
By Sammy S. · Founder · AuthorUpdated for 2026
Federal tax range
10–37%
Standard deduction (single)
$16,100
FICA (employee)
7.65%
SS wage base
$184,500
Capital gains
0% / 15% / 20%
Filing deadline
15 April
US take-home pay is federal income tax + FICA (Social Security and Medicare) + any state (and some local) wage taxes. Federal brackets and FICA rates are nationwide; what changes by state is whether wages face an income tax, whether that tax is flat or progressive, and whether payroll taxes like SDI or PFML apply.
Our ladders model a single filer with the standard deduction, no dependents, and no pre-tax 401(k)/HSA — the same baseline as Tax Insights state profiles. Change filing status, credits, or withholdings in the US paycheck calculator for a personalized estimate.
Figures on this hub target tax year 2026: federal brackets and standard deduction from IRS Rev. Proc. 2025-32, Social Security wage base from SSA, and state rates from each revenue department’s published tables — educational estimates only.
Federal ordinary income tax and FICA apply in every state, including no-income-tax states. Moving from California to Texas does not eliminate the 10–37% federal stack or employee FICA — it removes (or reduces) state wage tax and may change SDI/PFML.
Flat-tax states charge one rate on taxable wages (often with their own standard deduction or exemption). Progressive states stack brackets like the IRS. Local wage taxes (for example NYC) sit on top of state tax in a few jurisdictions we model.
Sales tax and property tax do not appear on a paycheck but can offset a “no income tax” advantage. Use state Tax Insights for paycheck math and the relocation salary calculator when housing and COL matter.
Employee FICA is 6.2% Social Security on wages up to the annual wage base ($184,500 in 2026) plus 1.45% Medicare on all wages. An extra 0.9% Additional Medicare Tax applies above $200,000 (single), $250,000 (MFJ), or $125,000 (MFS).
Traditional 401(k) and HSA contributions reduce federal (and usually state) taxable income but do not reduce FICA — Social Security and Medicare still apply to gross wages in our engine.
Self-employment tax (Schedule SE) is different: you pay both the employee and employer halves. Use the 1099 / self-employment calculator for that path — wage ladders here are W-2 style.
Nine states currently levy no wage income tax: Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming. Paychecks there still withhold federal income tax and FICA. Washington and New Hampshire have other tax structures (for example capital gains or interest/dividends rules) that can affect some filers outside ordinary wages.
Employers in high-COL coastal metros may pay higher gross salaries that partially offset state tax — compare offers on after-tax dollars, not headline salary alone.
Each no-tax state has a Tax Insights profile with a $50k–$250k ladder so you can see federal + FICA take-home without state wage tax.
Ordinary income brackets for single filers — same rates power the US paycheck calculator. Married filing jointly and other statuses use different thresholds.
| Rate | Taxable income |
|---|---|
| 10% | $0–$12,400 |
| 12% | $12,400–$50,400 |
| 22% | $50,400–$105,700 |
| 24% | $105,700–$201,775 |
| 32% | $201,775–$256,225 |
| 35% | $256,225–$640,600 |
| 37% | $640,600+ |
Same order of operations as the US paycheck calculator methodology — federal brackets, FICA, then state and payroll taxes.
1.Start with gross wages
This is your W-2 box 1 starting point before pre-tax deductions. We treat the annual number you type as ordinary wages unless you add 401(k) or HSA amounts separately.
2.Subtract pre-tax retirement and HSA
Traditional 401(k) and HSA contributions reduce federal taxable income and most state taxable income. They do not reduce Social Security or Medicare tax — FICA still applies to gross wages.
3.Apply the standard deduction (default)
Unless you override with itemized deductions, we use the 2026 standard deduction from IRS Rev. Proc. 2025-32. Taxpayers 65+ get an additional $6,000 senior deduction in our 2026 model (OBBBA).
4.Calculate federal income tax (progressive brackets)
We walk each dollar through the seven federal brackets for your filing status — 10%, 12%, 22%, 24%, 32%, 35%, 37%. This is marginal stacking, not flat rate × income.
5.Subtract non-refundable credits
2026 Child Tax Credit is $2,200 per qualifying child under 17 (OBBBA), phasing out $50 per $1,000 of AGI above $200,000 (single) or $400,000 (MFJ). Earned Income Credit is computed from IRS tables for low and moderate incomes. Excess EITC becomes refundable and increases take-home.
6.Add FICA on gross wages
Social Security stops at the 2026 wage base ($184,500). Medicare has no cap. Additional Medicare Tax is 0.9% on wages above $200,000 (single), $250,000 (MFJ), or $125,000 (MFS) — per IRC §3101(b)(2).
7.Add state (and local) income tax
Nine states have no wage income tax (AK, FL, NV, NH, SD, TN, TX, WA, WY). Everyone else uses our state bracket tables from each revenue department's published rates — not a single "average" rate. NYC adds city tax on top of NY state. Optional curated city/local rates (Philadelphia, Detroit, major Ohio cities, KC/St. Louis, Wilmington, MD counties) can be toggled on in the calculator.
8.Add state payroll taxes where modeled
California SDI (1.3%), New York SDI (0.5%, capped at $31.20/yr), New Jersey, Hawaii, Rhode Island, Washington PFML, and Massachusetts PFML are included when you pick that state.
9.Take-home pay
Effective rate = total tax ÷ gross. Marginal rate = federal bracket on the next dollar + state marginal rate (when state tax applies).
Single filer, standard deduction, no dependents, tax year 2026. Live engine output:
Gross
$75,000
Federal income tax
$7,670
Social Security
$4,650
Medicare
$1,088
State income tax
$0
Total tax
$13,408
Take-home
$61,593
≈ $5,133/month net · effective rate 17.9% · Run your own numbers · Historical brackets by year
| Constant | Value |
|---|---|
| Standard deduction — single | $16,100 |
| Standard deduction — married filing jointly | $32,200 |
| Standard deduction — head of household | $24,150 |
| Senior additional deduction (65+, 2026) | $6,000 |
| Child Tax Credit (2026) | $2,200 per qualifying child |
| Social Security — employee | 6.2% on wages up to $184,500 |
| Medicare — employee | 1.45% on all wages |
| Additional Medicare Tax | 0.9% on wages over $200,000 (single) / $250,000 (MFJ) |
Keeping ladders comparable means omitting items that belong in a full return or customized pay stub:
Short definitions aligned with IRS / SSA terminology used on this hub and the calculator.
Gross income minus above-the-line deductions (such as traditional 401(k) and HSA in our model). Federal taxable income is roughly AGI minus the standard or itemized deduction.
A fixed amount you subtract from AGI if you do not itemize. For 2026: $16,100 single / $32,200 MFJ (IRS inflation adjustments).
The rate on the next dollar of ordinary taxable income — your top federal bracket (and state marginal rate when state tax applies), not your overall effective rate.
Total tax (federal + state + FICA in our ladders) divided by gross wages. Usually lower than your top marginal bracket because lower brackets and deductions apply first.
Federal Insurance Contributions Act taxes: employee Social Security (6.2% up to $184,500) and Medicare (1.45% uncapped), plus Additional Medicare Tax above statutory thresholds.
The maximum wages subject to the 6.2% employee Social Security tax in a calendar year — $184,500 for 2026. Earnings above the base are not charged the 6.2% employee SS tax.
Flat states apply one rate to taxable wages. Progressive states stack brackets like the IRS. Nine states levy $0 wage income tax.
State Disability Insurance and Paid Family & Medical Leave payroll taxes in states such as California, New York, New Jersey, Washington, and Massachusetts — modeled when you select those states.
IRS Rev. Proc. 2025-32. OBBBA inflation adjustments (~2.3%). New tips, overtime, and senior deductions. Married filing jointly standard deduction: $32,200.
Single filer, standard deduction, no dependents — federal + state + FICA for 2026. Texas shows a no-state-tax baseline; California shows a high progressive contrast.
Texas
No state income tax
| Gross | Federal | State | FICA | Take-home | Eff. % |
|---|---|---|---|---|---|
| $50,000 | $3,820 | $0 | $3,825 | $42,355 | 15.3% |
| $75,000 | $7,670 | $0 | $5,738 | $61,593 | 17.9% |
| $100,000 | $13,170 | $0 | $7,650 | $79,180 | 20.8% |
| $150,000 | $24,734 | $0 | $11,475 | $113,791 | 24.1% |
| $200,000 | $36,734 | $0 | $14,339 | $148,927 | 25.5% |
| $250,000 | $51,304 | $0 | $15,064 | $183,182 | 26.5% |
California
High progressive tax
| Gross | Federal | State | FICA | Take-home | Eff. % |
|---|---|---|---|---|---|
| $50,000 | $3,820 | $1,139 | $3,825 | $40,566 | 17.6% |
| $75,000 | $7,670 | $2,836 | $5,738 | $57,781 | 21.7% |
| $100,000 | $13,170 | $5,086 | $7,650 | $72,794 | 25.9% |
| $150,000 | $24,734 | $9,736 | $11,475 | $102,105 | 30.6% |
| $200,000 | $36,734 | $14,386 | $14,339 | $131,941 | 32.7% |
| $250,000 | $51,304 | $19,036 | $15,064 | $160,896 | 34.2% |
Every state profile includes tax type, metrics, a $50k–$250k ladder, related compares, FAQs, and official sources.
Showing 50 of 50 states
Progressive (top 5%)
No state income tax (0%)
Flat 2.50%
Progressive (top 3.90%)
Progressive (top 13.30%)
Flat 4.40%
Progressive (top 6.99%)
Progressive (top 6.60%)
No state income tax (0%)
Flat 5.19%
Progressive (top 11%)
Flat 5.30%
Flat 4.95%
Flat 2.95%
Flat 3.80%
Progressive (top 5.58%)
Flat 3.50%
Flat 3%
Progressive (top 7.15%)
Progressive (top 6.50%)
Flat 5%
Flat 4.25%
Progressive (top 9.85%)
Flat 4%
Progressive (top 4.70%)
Progressive (top 5.65%)
Progressive (top 4.55%)
No state income tax (0%)
No state income tax (0%)
Progressive (top 10.75%)
Progressive (top 5.90%)
Progressive (top 10.90%)
Flat 3.99%
Progressive (top 2.50%)
Flat 2.75%
Progressive (top 4.50%)
Progressive (top 9.90%)
Flat 3.07%
Progressive (top 5.99%)
Progressive (top 6%)
No state income tax (0%)
No state income tax (0%)
No state income tax (0%)
Flat 4.50%
Progressive (top 8.75%)
Progressive (top 5.75%)
No state income tax (0%)
Progressive (top 4.82%)
Progressive (top 7.65%)
No state income tax (0%)
Nine states with $0 wage income tax — still subject to federal tax and FICA.
Largest take-home gaps among featured corridors at $100k gross (single filer).
Texas advantage ~$7,514/year at $100k
Texas advantage ~$6,386/year at $100k
Nevada advantage ~$6,386/year at $100k
Florida advantage ~$6,386/year at $100k
Tennessee advantage ~$6,386/year at $100k
New Hampshire advantage ~$5,880/year at $100k
US paycheck calculator
Federal + state + FICA with your filing status
State tax compare
Head-to-head take-home for popular corridors
Best states for take-home
No-tax states, COL, and purchasing power
Salary comparison by state
Take-home table across all 50 states
Salary guides
After-tax benchmarks by city and role
US tax calculator guide
How federal and state withholdings work
United Kingdom Tax Insights
HMRC income tax, NI, and Scotland bands
Canada Tax Insights
Federal + provincial profiles
Australia Tax Insights
ATO PAYG + Medicare levy ladders
Germany Tax Insights
Federal Lohnsteuer + Kirchensteuer by Land
Singapore Tax Insights
IRAS brackets + CPF ladders
Switzerland Tax Insights
Federal DBSt + 26 canton profiles
Mexico Tax Insights
ISR + IMSS federal rates
UAE Tax Insights
0% PIT + ILOE + GPSSA for nationals
Related salary articles from our blog — take-home figures use the same tax engine as this page. US city guides use USD take-home from our federal + state paycheck engine.
More guides: Salary guides hub · All blog posts