2026 Bonus Tax Calculator

A separately identified bonus is a supplemental wage. IRS Publication 15, section 7 permits the optional 22% method only when the employer paying this bonus withheld federal income tax from this employee’s regular wages in 2026 or 2025. Confirm that fact with the paying employer or its payroll provider instead of assuming eligibility.

The aggregate method treats regular wages and the eligible bonus portion as one payment for the payroll period, estimates withholding on the combined amount, then subtracts estimated withholding on regular wages alone. Enter $0 for regular wages only when no concurrent, current-period, or preceding-period regular wages are available for this method.

The calculator does not apply the additional wage amount or special Form W-4 procedures that may apply to a nonresident alien employee. Those situations require the applicable IRS nonresident-alien instructions.

Federal withholding is a prepayment credited on an income tax return. Your final liability depends on total annual income, deductions, credits, filing status, and other circumstances. A 22% withholding result does not mean the bonus is ultimately taxed at 22%.

Use the result to understand a payroll estimate, then compare it with the pay statement. For a personal full-year withholding decision, use the IRS Tax Withholding Estimator or consult a qualified tax professional.

The calculator assumes the full bonus is subject to Social Security and Medicare tax. Employee Social Security is generally 6.2% up to the 2026 wage base of $184,500. Medicare is generally 1.45% without a wage-base cap, and employers withhold an additional 0.9% after an employee’s Medicare wages exceed $200,000 during the calendar year.

The $200,000 Additional Medicare employer withholding trigger is not the same as the final Additional Medicare Tax threshold on an individual return. Prior wages are therefore required for a useful paycheck-level estimate.