US take-home pay stacks federal income tax, state income tax, Social Security, and Medicare on top of any pre-tax deductions. The calculator above runs all of them at the 2025 rates for the state you select. The state delta is large — California and New York combined can give up a third more of your gross than Texas or Florida on the same salary — and the result panel shows the per-component breakdown so you can compare clearly.
Federal income tax
Federal income tax in 2025 uses seven progressive brackets from 10% (up to $11,925 single) to 37% (above $626,350 single). Every taxpayer gets a standard deduction — $14,600 for single filers — that reduces taxable income before the bracket schedule applies. The calculator assumes the standard deduction; itemising is rarer post-TCJA and not modelled in v1.
The Tax Cuts and Jobs Act bracket structure is currently scheduled to sunset at the end of 2025 unless renewed. If renewal lapses, 2026 brackets revert to the pre-TCJA schedule with higher rates at the bottom. This calculator will update its brackets the moment Congress acts; until then, 2025 rates apply.
State income tax
Five states are currently modelled: California, New York, Texas, Florida, and Illinois. Each has its own structure:
California uses nine progressive brackets from 1% to 12.3% (plus a 1% Mental Health Services Tax surcharge above $1M). New York layers state brackets (4% to 10.9%) plus NYC personal-income-tax brackets (3.078% to 3.876%) if you live in the city — the calculator includes NYC for residents who select New York. Illinois is flat at 4.95%. Texas and Florida levy no state income tax at all — your only state-level deduction in those states is the unemployment-insurance employer-side surcharge, which doesn't reduce your gross.
FICA — Social Security and Medicare
Social Security is 6.2% on wages up to the 2025 wage base of $176,100 — wages above that level are not subject to Social Security. Medicare is 1.45% on all wages with no cap.
The Additional Medicare Tax is 0.9% on wages above $200,000 (single) regardless of state. Employers don't match the additional 0.9%; only the employee pays it. The calculator applies the additional Medicare surtax automatically when your gross exceeds the threshold.
Pre-tax deductions
401(k), HSA, FSA, and traditional IRA contributions all reduce your federal taxable income. Pre-tax 401(k) is the most common — 2025 limits are $23,500 for under-50, $31,000 with catch-up for 50+. Roth 401(k) contributions DO NOT reduce taxable income at the time of deposit (the tax advantage comes at withdrawal instead); the calculator's pre-tax input applies only to traditional 401(k).
Health insurance premiums deducted from your paycheck are pre-tax if the plan is run through your employer's cafeteria plan (Section 125). RSU vesting income is taxed as ordinary wage income at your marginal rate when the shares vest; it's reported on your W-2 and the calculator treats it as additional gross.