Bonus Tax Calculator USA 2025
Calculate how much tax is withheld on your bonus. Federal supplemental rate (22%) plus Social Security and Medicare. See your net bonus.
Supplemental wage amount (flat 22% federal withholding)
How to Use This Calculator
- 1
Enter your bonus amount
Input the gross bonus or supplemental wage amount (e.g. $5,000). This is the amount before any withholding.
- 2
Click Calculate
We apply federal supplemental withholding (22% under $1M, 37% above) plus FICA: Social Security 6.2% (up to wage base) and Medicare 1.45% (plus 0.9% on high earners).
- 3
Review your results
See net bonus (take-home), federal withholding, Social Security, Medicare, and total withheld.
- 4
Use with salary for full picture
For combined salary + bonus take-home, add bonus to annual salary and use our Net Salary Calculator USA or Paycheck Calculator USA.
Real-World Examples
1$5,000 bonus
22% federal + 6.2% SS + 1.45% Medicare withheld. State tax may apply on your actual check.
2$15,000 year-end bonus
Same 22% federal and FICA. For full salary+bonus use Net Salary Calculator USA.
3$50,000 bonus
22% federal under $1M; FICA applies. Additional Medicare tax may apply if total wages exceed threshold.
Table of Contents
How is Bonus Taxed in the USA?
The IRS treats bonuses as supplemental wages. Federal withholding is at a flat 22% for amounts under $1 million and 37% on amounts over $1 million. FICA (Social Security 6.2% and Medicare 1.45%) also applies. This calculator shows federal and FICA only; state tax may apply on your actual check.
For full take-home including salary use our Net Salary Calculator USA with salary + bonus as gross, or Paycheck Calculator USA for per-paycheck view.
Supplemental Wage Withholding (22%)
The IRS allows employers to withhold supplemental wages (bonus, commission, etc.) at a flat 22% for amounts under $1 million. This is separate from your regular W-4. You may get a refund at tax time if 22% over-withholds. For amounts over $1 million, the rate is 37% on the excess.
FICA on Bonus Pay
Social Security (6.2%) applies to bonus wages up to the annual wage base ($168,600 in 2024). Medicare (1.45%) applies to all bonus income; additional Medicare tax (0.9%) applies above $200,000 single / $250,000 married. Our calculator includes these. For FICA-only tools see Social Security Tax Calculator and Medicare Tax Calculator.
Who Should Use This Calculator
Anyone receiving a bonus or supplemental pay (commission, etc.) who wants to estimate net bonus after federal and FICA withholding. For 1099 income use our 1099 Tax Calculator; for W-2 salary use Net Salary Calculator USA.
State Tax on Bonuses
State income tax generally applies to bonus income. This calculator does not include state withholding; your actual paycheck may show state tax. For a state-inclusive estimate, add bonus to annual salary and use our Net Salary Calculator USA with your state selected.
Salary Plus Bonus Take-Home
To see combined salary + bonus take-home: add your annual salary and bonus, then enter that total in our Net Salary Calculator USA or Paycheck Calculator USA. For bonus-only net, this Bonus Tax Calculator is sufficient.
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Frequently Asked Questions
The IRS requires supplemental wages (including bonuses) to be withheld at a flat 22% federal rate for amounts under $1 million, and 37% on amounts over $1 million. FICA (Social Security and Medicare) also applies to bonus pay.
Yes. Social Security (6.2%) applies to bonus wages up to the annual wage base ($168,600 in 2024). Medicare (1.45% plus 0.9% additional above threshold) applies to all bonus income.
Yes. All our USA and India calculators are free with no login required.
Federal withholding on supplemental wages over $1 million is at 37%. The calculator applies 22% on the first $1 million and 37% on the amount above $1 million.
The IRS treats bonuses as supplemental wages and allows a flat 22% withholding (under $1 million) instead of using your regular W-4. This can over- or under-withhold; you true up when you file your return.
Yes. State income tax generally applies to bonus income. This calculator shows federal and FICA only; your actual check may have state withholding too. Use Net Salary Calculator USA for state-inclusive estimates.
You cannot elect a lower federal supplemental rate. If 22% over-withholds, you get a refund when you file. For regular salary withholding, adjust your W-4.
Commission is often treated as supplemental wages and withheld at the same 22% rate when paid separately from regular pay. This calculator works for bonus or supplemental pay.
Same rules: 22% federal (under $1M) plus FICA. Large year-end bonuses can push you into a higher bracket when combined with salary; the 22% is just withholding, not final tax.
Add your bonus to annual salary and use our Net Salary Calculator USA or Paycheck Calculator USA for combined take-home. For bonus-only net, this calculator is sufficient.
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Disclaimer: All calculations are estimates based on current tax rules and regulations. Actual values may vary depending on your specific circumstances. Please consult a certified financial advisor or CA for personalized advice.