See how much of a bonus you’ll actually receive, why it looks over-taxed, and how much of the withholding may come back when you file.
2026 tax year, verified Sources
Your $5,000 bonus after withholding
$3,517.50
with the flat 22% federal method most employers use. You keep 70%.
Withholding is not the final tax. Federal tax actually owed on this bonus is about $1,100.00 at your income, versus $1,100.00 withheld, so roughly $0.00 comes back at tax time. Why bonuses look over-taxed.
Percentage (flat) method. When a bonus is paid separately or listed separately on your stub, most employers withhold a flat 22% of federal income tax. Your W-4 is ignored for this part.
Aggregate method. The bonus is added to a regular paycheck and withheld as if the combined amount were your usual pay. That usually withholds more, because the annualized amount lands in a higher bracket.
Either way, Social Security (6.2% up to the $184,500 wage base) and Medicare (1.45%) apply in full, and your state may use its own flat bonus rate.
A bonus is ordinary income. When you file, it is taxed at your marginal rate along with the rest of your pay. If your top bracket is 12%, much of the 22% withheld comes back; if it is 32% or more, you may owe a bit more.
Read the bonus withholding guide for worked examples.
How each state withholds on supplemental wages such as bonuses and commissions, from the rule data used by the calculator.
| State | Bonus withholding |
|---|---|
| Alabama | 5% flat |
| Alaska | No income tax |
| Arizona | Added to regular pay (aggregate) |
| Arkansas | 3.7% flat |
| California | 10.23% flat |
| Colorado | Added to regular pay (aggregate) |
| Connecticut | Added to regular pay (aggregate) |
| Delaware | Added to regular pay (aggregate) |
| Florida | No income tax |
| Georgia | 4.99% flat |
| Hawaii | Added to regular pay (aggregate) |
| Idaho | 5.3% flat |
| Illinois | 4.95% flat |
| Indiana | 2.95% flat |
| Iowa | 3.8% flat |
| Kansas | 5% flat |
| Kentucky | 3.5% flat |
| Louisiana | Added to regular pay (aggregate) |
| Maine | 5% flat |
| Maryland | Added to regular pay (aggregate) |
| Massachusetts | 5% flat |
| Michigan | 4.25% flat |
| Minnesota | 6.25% flat |
| Mississippi | Added to regular pay (aggregate) |
| Missouri | 4.7% flat |
| Montana | 5% flat |
| Nebraska | 3.5% flat |
| Nevada | No income tax |
| New Hampshire | No income tax |
| New Jersey | Added to regular pay (aggregate) |
| New Mexico | 5.9% flat |
| New York | 11.7% flat |
| North Carolina | 4.09% flat |
| North Dakota | 1.5% flat |
| Ohio | 2.75% flat |
| Oklahoma | 4.5% flat |
| Oregon | 8% flat |
| Pennsylvania | 3.07% flat |
| Rhode Island | 5.99% flat |
| South Carolina | Added to regular pay (aggregate) |
| South Dakota | No income tax |
| Tennessee | No income tax |
| Texas | No income tax |
| Utah | Added to regular pay (aggregate) |
| Vermont | Added to regular pay (aggregate) |
| Virginia | 5.75% flat |
| Washington | No income tax |
| Washington, DC | Added to regular pay (aggregate) |
| West Virginia | Added to regular pay (aggregate) |
| Wisconsin | Added to regular pay (aggregate) |
| Wyoming | No income tax |
Usually 22% federal income tax, 6.2% Social Security, 1.45% Medicare and your state’s rate. On a $5,000 bonus in Texas that leaves about $3,517.50.
If your employer added the bonus to a regular check (the aggregate method), payroll treated the whole check as if you earned that much every period, which pushes it into a higher bracket for withholding. On a $70,000 salary paid biweekly, a $5,000 bonus nets $3,457.34 with the aggregate method versus $3,517.50 at the flat 22% rate.
Possibly. A bonus is taxed at your normal rates on your return. If 22% (or the aggregate method) withheld more than your actual marginal rate, the difference shows up in your refund.
Supplemental wages above $1 million in a calendar year must be withheld at 37%, regardless of your W-4.