2025 supplemental rate · verified June 2026
Bonus tax calculator
Estimate your take-home pay on a bonus after the 22% federal supplemental rate, FICA, and state tax.
$
Take-home on your bonus
$3,218
from a $5,000 bonus
Withholding estimate, not final tax · Reconciled on your return
Bonus breakdown
Bonus$5,000
Federal supplemental (22%)−$1,100
Social Security (6.2%)−$310
Medicare (1.45%)−$73
State tax (California)−$300
Take-home$3,218
Common questions
How are bonuses taxed?
For federal withholding, most employers use the 22% flat supplemental rate on bonuses up to $1 million (37% above that). Bonuses are also subject to Social Security (6.2%), Medicare (1.45%), and state income tax. The 22% is withholding, not necessarily your final rate, which is reconciled on your annual return.
Why was my bonus taxed so high?
The flat 22% federal supplemental withholding can be higher than your normal paycheck rate, which makes a bonus feel heavily taxed. If your actual marginal rate is lower, you get the difference back at tax time.