Tax withholding calculator
Last verified 2026-11-02 · Sources: IRS Publication 15-T (2026) · Report an error
Federal income tax withholding is an estimate taken from each paycheck. This calculator applies the 2026 percentage-method tables to your pay, shows the line amounts, and separates withholding from the FICA that never changes.
Withholding on one paycheck
State lines follow that state's own rules; open the state page for the full breakdown.
Withholding versus what you actually owe
Withholding is an estimate. The return settles the difference, which is why a refund or a balance due is normal. The table below assumes a single filer with no dependants, no pre-tax deductions, biweekly pay in Texas (no state income tax) and a standard deduction.
| Annual wages | Federal withheld | Tax on the return | Refund | Balance due |
|---|---|---|---|---|
| $60,000.00 | $5,018.00 | $5,020.00 | $0.00 | $2.00 |
| $90,000.00 | $10,972.00 | $10,970.00 | $2.00 | $0.00 |
| $150,000.00 | $24,726.00 | $24,734.00 | $0.00 | $8.00 |
Computed at build time from the 2026 withholding tables and the 2026 tax brackets, both transcribed from IRS publications.
How the number is produced
The percentage method annualises the paycheck, subtracts the standard-deduction adjustment that corresponds to your W-4, applies the bracket table, then divides back by the number of pay periods. W-4 step 3 credits are subtracted, step 4(a) adds other income, 4(b) adds deductions and 4(c) adds a flat amount per period.
Frequently asked questions
- Is withholding the same as my tax bill?
- No. Withholding is a running estimate; the tax bill is settled on the return. If too little was withheld you owe the difference, and if too much was withheld you get it back as a refund.
- Why does my withholding change when I get a raise?
- The percentage method annualises each paycheck. A raise moves you into a higher bracket band, so the withholding rate on the extra dollars rises even before the raise is confirmed for the year.
- Should I claim fewer allowances to get a bigger refund?
- Allowances were removed from the W-4 in 2020. The equivalent today is step 4(c), which adds a fixed amount per paycheck. Withholding more does not change what you owe; it only changes when you pay it.
- Does this calculator include state tax?
- Yes, for the states that are live on the site. Each state page shows the state lines, their rates and wage bases in full.
Related
IRS Publication 15-T (2026)
IRS Publication 15 (Circular E), 2026
All figures verified on 2026-10-30.