Methodology
How each take-home figure on this site is calculated, where the numbers come from and what is left out. Last reviewed November 15, 2026.
The calculation
- Federal income tax. Gross pay minus the 2026 standard deduction ($16,100 for a single filer), taxed through the seven federal brackets.
- Social Security. 6.2% of wages up to $184,500.
- Medicare. 1.45% of all wages, plus 0.9% on wages above $200,000.
- State income tax. The state's own standard deduction, exemptions, brackets and credits. Where a state reduces a deduction or credit as income rises, or lets you subtract federal tax, that rule is applied.
- State payroll contributions. Disability, paid leave or unemployment contributions paid by employees, where the state has them.
- Local income tax. County or city tax where you select a location (Indiana, Maryland and New York City).
Sources
Federal figures come from IRS Revenue Procedure 2025-32 and the Social Security Administration. State figures come from each state's tax agency: withholding guides, estimated-tax instructions and rate schedules for 2026. Every state page lists its sources.
Assumptions and limits
- Single filer, one job, standard deduction, no dependents.
- No pre-tax deductions such as 401(k) contributions or health insurance premiums.
- No tax credits beyond the personal credit some states give every filer.
- City and county income taxes are included only where you can pick a location. Municipal taxes in Ohio, Pennsylvania, Kentucky and Michigan are not included.
- Some high-income rules (benefit recapture in New York and Connecticut) are not applied.
- Where a state had not published a 2026 figure when the page was last reviewed, the latest official figure is used and the page says so.
Checks
The calculator is tested against hand-worked cases for every rule it applies, and state results are compared with official withholding formulas. If you find a figure that looks wrong, tell us and we will check it against the source.