In the United States, your gross salary and your take-home pay can look very different. Several taxes come out of every paycheck. This guide explains the main ones for 2026 — federal income tax, Social Security and Medicare — and how state tax fits in.
Federal income tax and the standard deduction
Federal income tax does not apply to your whole salary. First you subtract the standard deduction, which for 2026 is:
- $16,100 — single
- $32,200 — married filing jointly
- $24,150 — head of household
What is left is your taxable income, taxed in graduated brackets. For a single filer in 2026:
| Rate | Taxable income (single) |
|---|---|
| 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% | Over $640,600 |
You only pay each rate on the income inside that bracket — so moving into a higher bracket never makes your whole salary taxed at that rate.
FICA: Social Security and Medicare
Separate from income tax, every employee pays FICA:
- Social Security: 6.2% on wages up to the 2026 wage base of $184,500.
- Medicare: 1.45% on all wages, with an extra 0.9% on wages above $200,000 (single).
State income tax
Most states add their own income tax, but rates vary enormously — and some states have none at all, including Texas, Florida, Washington and Nevada. In those states, your take-home is simply your pay minus federal tax and FICA.
A worked example: $60,000 single
| Item | Amount |
|---|---|
| Gross salary | $60,000 |
| Standard deduction | −$16,100 |
| Federal income tax | −$5,020 |
| Social Security (6.2%) | −$3,720 |
| Medicare (1.45%) | −$870 |
| Take-home (before state tax) | about $50,390 a year |
That is before any state income tax, 401(k), or health-insurance deductions.
Calculate your paycheck
Take-home pay depends on your state, filing status and pre-tax deductions. Our US salary after tax calculator covers all 50 states and DC for 2026.
Figures are estimates for the 2026 tax year based on published IRS and SSA figures. TakeHomeIncome is not affiliated with the IRS, SSA or any government agency, and this is general information, not tax, legal, financial or accounting advice.