What this calculator does (United States)
This tool applies the IRS Publication 15-T Percentage Method used by US employers to compute federal income tax withholding from each paycheck. It uses the 2026 annual percentage-method tables for a Form W-4 filled out without the Step 2 multiple-jobs box checked and without extra adjustments. It estimates withholding only — it is not your final tax liability, and it excludes Social Security, Medicare, state, and local taxes.
How to use it
Enter your gross wages for a single pay period, choose how often you are paid (weekly, biweekly, semimonthly, or monthly), and select your filing status. The calculator annualizes your wages, finds the matching tax bracket, applies the base tax plus the marginal rate on the excess, and divides back down to your per-paycheck amount.
The formula explained
The percentage method annualizes pay (wages × pay periods), then taxes it in tiers. Within the bracket your annual wages fall into, withholding equals a fixed base tax for everything below the bracket floor, plus a marginal rate applied to the dollars above that floor: $$\text{AnnualTax} = \text{BaseTax} + (\text{AnnualWages} - \text{Floor}) \times \text{Rate}$$ Dividing by your number of pay periods gives the amount withheld each paycheck.
Worked example
A single employee earns $2,000 biweekly (26 periods). Annualized wages = $52,000, which falls in the 12% band of the 2026 Standard Withholding schedule (floor $19,900, base tax $1,240). $$\text{AnnualTax} = 1{,}240 + (52{,}000 - 19{,}900) \times 0.12 = 1{,}240 + 3{,}852 = \$5{,}092$$ Per paycheck = \(5{,}092 \div 26 \approx \$195.85\) $195.85.
FAQ
Is this my exact withholding? It's a close estimate for a simple W-4. Dependents, other income, deductions, and extra withholding (Steps 3–4) will change the real number.
Does it include FICA? No. Social Security (6.2%) and Medicare (1.45%) are separate from federal income tax withholding.
Which year does it use? The 2026 IRS Pub 15-T annual percentage-method brackets.
