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How Bonuses Are Taxed in California (2026)
A bonus paid on a separate check in California has a flat 22% federal tax withheld (37% on cumulative supplemental wages over $1,000,000 in a year), 7.65% FICA, and a flat 10.23% California state supplemental rate (percentage method). Withholding is not a higher tax rate — it is just how much your employer holds back up front; your actual tax on the bonus is settled when you file, and any over-withholding comes back as refund.
| Component | Rate on the bonus |
|---|---|
| Federal income tax (supplemental, percentage method) | 22% flat · 37% above $1,000,000/yr |
| Social Security | 6.2% (up to $184,500 of total wages) |
| Medicare | 1.45% · +0.9% above $200,000 |
| California state tax | 10.23% flat (percentage method) |
Some employers instead use the aggregate method — adding the bonus to your regular paycheck and withholding as if that were every check — which can withhold more or less than the flat 22%. The calculator above uses the flat-rate (percentage) method.
California Bonus Take-Home by Amount (2026)
Flat-rate (percentage) method, single filer, bonus paid separately on top of a $65,000 salary. Enter your own numbers in the calculator above — this table is a starting point.
| Bonus | Federal (22%) | FICA | California tax | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $80 | $611 |
| $2,500 | $550 | $191 | $200 | $1,526 |
| $5,000 | $1,100 | $383 | $400 | $3,053 |
| $10,000 | $2,200 | $765 | $800 | $6,105 |
| $15,000 | $3,300 | $1,148 | $1,220 | $9,137 |
| $25,000 | $5,500 | $1,913 | $2,150 | $15,112 |
How California Paycheck Tax Is Calculated (2026)
Source: California Franchise Tax Board| Taxable income bracket | Rate |
|---|---|
| $0 – $11,079 | 1% |
| $11,079 – $26,264 | 2% |
| $26,264 – $41,452 | 4% |
| $41,452 – $57,542 | 6% |
| $57,542 – $72,724 | 8% |
| $72,724 – $371,479 | 9.30% |
| $371,479 – $445,771 | 10.30% |
| $445,771 – $742,953 | 11.30% |
| $742,953 – $1,000,000 | 12.30% |
| $1,000,000 – + | 13.30% |
Standard deduction (single): $5,706, subtracted from gross income before applying brackets.
California SDI: 1.3% of wages, no wage cap. Mandatory State Disability Insurance payroll deduction, 1.3% of all wages with no cap in 2026. Funds short-term disability and Paid Family Leave — separate from income tax.
Federal Tax & FICA (shared across all states)
| Filing status | Standard deduction |
|---|---|
| Single | $16,100 |
| Married Filing Jointly | $32,200 |
| Head of Household | $24,150 |
| Federal brackets (all filing statuses) | 10% / 12% / 22% / 24% / 32% / 35% / 37% |
|---|---|
| Social Security | 6.2% up to $184,500 wage base |
| Medicare | 1.45% on all wages, +0.9% above $200,000 single/HoH, $250,000 MFJ |
⚠️ California's married-filing-jointly and head-of-household state brackets have not yet been independently verified against the primary source above — this calculator uses California's single-filer brackets as an estimate when those statuses are selected.
Guideline version 2026-CA-v2 · Last verified 2026-08-18
California Bonus Tax FAQ
How much are bonuses taxed in CA?
California withholds a flat 10.23% state rate on bonuses and stock options paid separately (6.6% on other supplemental wages), plus the flat 22% federal supplemental rate (37% above $1,000,000/year) and 7.65% FICA, plus California SDI. Combined withholding on a California bonus is often around 40%.
What is the California bonus tax rate for 2026?
10.23% California (bonus/stock rate) + 22% federal + 6.2% Social Security + 1.45% Medicare + California SDI. On a $10,000 bonus that is roughly $2,200 federal and $1,023 California withheld before FICA and SDI.
Why was my California bonus taxed at 40%+ - do I get it back?
That is withholding, not your final tax. California's 10.23% flat supplemental rate is often higher than the filer's true marginal California rate, and 22% federal may exceed your bracket too - the excess comes back as a larger refund when you file.
Methodology & Source
California state tax figures sourced from California Franchise Tax Board (https://www.ftb.ca.gov/forms/2025/2025-540-tax-rate-schedules.pdf), citing Cal. Rev. & Tax. Code § 17041 — 9-bracket schedule (1%-12.3%) plus 1% Mental Health Services Tax on taxable income over $1,000,000 (top effective rate 13.3%). Thresholds are the 2025 FTB Schedule X figures (2026 schedule not yet published at time of verification).. Federal brackets, standard deductions (single/MFJ/HoH), and FICA constants sourced from the IRS (Revenue Procedure 2025-32; married-filing-jointly Additional Medicare threshold of $250,000 is a separate, unindexed statutory figure). California's married-filing-jointly and head-of-household figures are not yet independently verified and currently fall back to single-filer brackets — see the caveat in the formula section above.
Bonus federal withholding uses the flat supplemental-wage rate (22%, 37% above $1,000,000 cumulative supplemental wages/year), per IRS Publication 15 (Circular E), Employer's Tax Guide, 2026 edition — the alternative "aggregate method" is not modeled. California's 10.23% state supplemental withholding rate cited on this page is from the California Franchise Tax Board employer withholding guide and is a withholding figure, not a separate income-tax rate — the calculator estimates the state tax on the bonus from your marginal bracket, which is what actually determines your liability.
This is an estimate based on standard single-filer federal, FICA, CA state tax, and CA SDI calculations. Actual withholding may differ based on your W-4/DE 4 elections, pre-tax deductions (401k, health insurance), and other factors. CA's exact 2026 bracket thresholds are inflation-indexed and finalized by the FTB in late 2026 — this page uses the most recently projected figures and will be updated once finalized.
Pre-tax deductions assumption: HSA and health insurance premium contributions are assumed to also reduce the California SDI wage base, consistent with their FICA wage treatment. This is a reasonable default, not independently verified against California's specific California SDI statute.
Guideline version: 2026-CA-v2 · Effective: 2026-01-01 · Last verified: 2026-08-18