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How Bonuses Are Taxed in Tennessee (2026)
A bonus paid on a separate check in Tennessee has a flat 22% federal tax withheld (37% on cumulative supplemental wages over $1,000,000 in a year), 7.65% FICA, and no Tennessee state income tax on the bonus. 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 |
| Tennessee state tax | None — no state income tax |
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.
Tennessee 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 | Tennessee tax | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $0 | $704 |
| $2,500 | $550 | $191 | $0 | $1,759 |
| $5,000 | $1,100 | $383 | $0 | $3,518 |
| $10,000 | $2,200 | $765 | $0 | $7,035 |
| $15,000 | $3,300 | $1,148 | $0 | $10,553 |
| $25,000 | $5,500 | $1,913 | $0 | $17,588 |
How Tennessee Paycheck Tax Is Calculated (2026)
Source: Tennessee Department of RevenueTennessee charges no state income tax. Only federal income tax and FICA are withheld from your paycheck.
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 |
⚠️ Tennessee's married-filing-jointly and head-of-household state brackets have not yet been independently verified against the primary source above — this calculator uses Tennessee's single-filer brackets as an estimate when those statuses are selected.
Guideline version 2026-TN-v1 · Last verified 2026-07-26
Tennessee Bonus Tax FAQ
How much are bonuses taxed in TN?
Tennessee has no state income tax on wages, so a bonus paid in Tennessee only has the flat 22% federal supplemental tax withheld (37% above $1,000,000/year) plus 6.2% Social Security and 1.45% Medicare - about 29.65% total.
What is the Tennessee bonus tax rate for 2026?
22% federal + 7.65% FICA, $0 state. A $5,000 Tennessee bonus has roughly $1,100 federal and $383 FICA withheld, leaving about $3,517.
Do I get any Tennessee bonus tax back?
No state tax to refund. The federal 22% is withholding, reconciled against your actual federal bracket at filing - any over-withholding is part of your refund.
Methodology & Source
Tennessee state tax figures sourced from Tennessee Department of Revenue (https://www.tn.gov/revenue), citing Hall Tax (on interest/dividends) fully repealed 2021-01-01 — no tax on any personal income including wages. 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). Tennessee'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. Tennessee publishes no separate supplemental withholding rate, so the calculator estimates the state tax on the bonus from your marginal bracket.
This is an estimate based on standard single-filer federal, FICA, and TN state calculations. Actual withholding may differ based on your W-4 elections, pre-tax deductions, and other factors.
Guideline version: 2026-TN-v1 · Effective: 2021-01-01 · Last verified: 2026-07-26