About this calculator
This calculator turns annual gross pay into the dollars that actually land in your bank account, after taxes and pretax deductions. It is useful for budgeting, comparing job offers, or sanity-checking a paycheck stub.
The output gap between gross and net is wider than most workers realize. Per BLS Employer Costs for Employee Compensation data (December 2025), the average US private-industry worker faces a combined withholding burden of 22 to 28 percent of gross at the median wage band, before voluntary 401(k), HSA, or commuter deductions. State residency is the single biggest swing variable: a $100,000 single filer keeps about $77,000 in Texas or Florida but only about $66,500 in New York City or Oregon, a $10,500 annual difference for identical pretax pay. The calculator stays jurisdictionally neutral by accepting one combined effective rate; if you want a state-precise breakdown use the linked tax-bracket calculator alongside.
How it works
Net annual take-home = Gross x (1 - combined tax rate) - other deductions Biweekly net = Net annual / 26 Monthly net = Net annual / 12
- Gross = pretax annual pay including base, bonus, commission, and overtime.
- Combined tax rate = federal effective + state effective + FICA 7.65%. Default 22% suits a $60K to $90K single filer in a low-tax state.
- Other deductions = annual pretax dollars for health premiums, 401(k), HSA, FSA, parking.
Worked example (2026)
A single filer earns $75,000 gross in Florida (no state income tax), contributes 6% to 401(k) ($4,500), and pays $2,400 per year for health insurance.
- Federal taxable income = $75,000 minus 401(k) $4,500 minus standard deduction $15,000 = $55,500.
- Federal tax (2026 single): 10% x $11,925 + 12% x $36,550 + 22% x $7,025 = $1,192.50 + $4,386 + $1,545.50 = $7,124.
- FICA = 7.65% x $75,000 = $5,737.50 (FICA does not get the 401(k) deduction).
- Net annual = $75,000 - $7,124 - $5,737.50 - $4,500 - $2,400 = $55,238.50.
- Biweekly net = $55,238.50 / 26 = $2,124.56 per paycheck.
Alternative scenario: same gross, California instead of Florida
Same $75,000 gross, same $4,500 401(k) and $2,400 health, but resident of California (married filing jointly):
- California taxable income: $75,000 minus $4,500 401(k) minus $11,080 CA standard deduction (MFJ 2026) = $59,420.
- California tax (MFJ 2026): roughly 1% to 6% across brackets, effective about 1.9% on $75K, so $1,425.
- SDI: 1.2% on wages up to $169,200 = $900 (2026 rate per EDD).
- Federal tax stays $7,124; FICA stays $5,737.50.
- Net annual: $75,000 - $7,124 - $5,737.50 - $1,425 - $900 - $4,500 - $2,400 = $52,913.50.
- Biweekly: $52,913.50 / 26 = $2,035 per paycheck.
Reference: $75K gross take-home by state (2026, single)
| State | State income tax | Approximate take-home |
|---|---|---|
| Texas, Florida, Washington | 0% | ~$61,200 |
| Pennsylvania | 3.07% flat | ~$58,900 |
| Illinois | 4.95% flat | ~$58,100 |
| Massachusetts | 5% flat | ~$58,000 |
| California | ~5.5% effective | ~$57,000 |
| New York City | ~6.5% state + city | ~$56,200 |
| Oregon | ~8% effective (no sales tax) | ~$55,500 |
| Hawaii | ~7.2% effective | ~$55,900 |
Assumes 2026 federal brackets, standard deduction $15,000, no 401(k), no health premiums.
Common mistakes
- Ignoring FICA. Social Security 6.2% applies up to the $176,100 2026 wage base; Medicare 1.45% applies to all earnings with a 0.9% surcharge above $200,000 single.
- Using marginal rate as effective rate. A 24% marginal earner often pays only 16% to 18% federal effective.
- Forgetting employer 401(k) match. Employer match is free money on top of the take-home calculation; it does not reduce paycheck.
- Mixing biweekly with semimonthly. 26 biweekly paychecks per year, 24 semimonthly. Two months a year you get three biweekly paychecks.
- Using gross for rent budgets. Lenders and landlords often ask for gross income, but the 30 percent rent-to-income rule should use net.
- Ignoring state reciprocity. If you live and work in different states, you usually file in both; some states have reciprocity agreements (NJ-PA, KY-IN, etc.).
- Forgetting SDI and PFL withholding. California (1.2 percent on wages to $169,200 in 2026), New York (0.455 percent on wages to about $93K), New Jersey (0.06 percent SDI plus 0.09 percent FLI), Rhode Island, Hawaii, Washington (PFML 0.92 percent), Massachusetts (PFML 0.88 percent), Oregon (PFML 1 percent), Colorado (FAMLI 0.9 percent split), and Maine require separate paycheck deductions for state disability or paid family leave on top of regular state income tax.
- Treating Roth 401(k) the same as traditional. Roth contributions are after-tax and do not reduce current-year take-home tax bill. A $1,000 Roth contribution cuts take-home by the full $1,000 (less employer match), unlike traditional which cuts it by only $740 at 22 percent marginal. Choose Roth when you expect higher tax rates in retirement than today.
Related tools and glossary
Frequently asked questions
What is the difference between take-home pay and net salary?
They are the same thing. Take-home pay is the dollars deposited to your bank account after federal income tax, state tax, FICA (7.65 percent), and pretax deductions like 401(k) and health insurance. Gross salary minus all of those equals net or take-home.
How often do US paychecks come?
Most US employers pay every two weeks (26 paychecks per year) or twice a month (24 paychecks). A $60,000 gross job at 26 pay periods is roughly $2,308 gross per check. Take-home depends on tax rate and deductions; expect roughly $1,750 to $1,850 net biweekly in a low-tax state.
Does maxing 401(k) lower take-home pay?
Yes, by less than the contribution. Each pretax 401(k) dollar reduces federal taxable income. At a 22 percent marginal rate, a $1,000 contribution reduces take-home by only about $740 because $220 federal and ~$40 state would have come out anyway. The 2026 401(k) limit is $23,500 under 50, $31,000 at 50 plus.
What is the effective tax rate for a $75,000 single filer in 2026?
Federal taxable income after the $15,000 standard deduction is $60,000. Federal tax = $1,192.50 (10 percent on $11,925) + $4,386 (12 percent on $36,550) + $2,535 (22 percent on $11,525) = $8,113. FICA = $5,737. Combined federal effective rate is 10.8 percent; with FICA it is 18.5 percent, before state.
How does the 2026 Social Security wage base change my paycheck?
The Social Security wage base rises from $168,600 (2024) to $176,100 in 2026 per SSA Fact Sheet. High earners over the cap will see Social Security withholding stop in late October or November instead of mid-November, returning roughly $465 to their final pay periods compared with previous projections. Medicare 1.45 percent and 0.9 percent additional Medicare have no wage cap.
Sources
- IRS Revenue Procedure 2025-32 (2026 tax brackets and standard deduction).
- SSA 2026 Fact Sheet (Social Security wage base $176,100, Medicare 1.45%).
- IRS Notice 2024-80 (2026 401(k) elective deferral limit $23,500, catch-up $7,500).
- Tax Foundation, State Individual Income Tax Rates and Brackets 2026.