Useful next calculations
Rates and sources, 2026
2026 federal tax plus graduated CA (up to 12.3%, plus 1% above $1,000,000) and NY (up to 10.9%); TX/FL/WA 0%. Each state uses its own standard deduction and married-filing-jointly schedule. NYC/Yonkers and CA SDI not modelled. Uses FTB published 2026 indexing and NY 2026 IT-2105-I schedules with benefit recapture; before credits.
| Band or figure | Rate |
|---|---|
| CA top rate | 12.3% above $768,213 (+1% above $1,000,000) |
| NY top rate | 10.9% above $25,000,000 |
| TX/FL/WA | No state income tax |
| NYC/Yonkers | Not modelled — state only |
Source: FTB — 2026 indexing; NY Tax Dept — 2026 IT-2105-I. Source checked for 2026.
When to use this calculator
- Before accepting a pay change, bonus or contribution arrangement.
- When you want a simple take-home or conversion estimate before payroll or filing.
- When you need to convert between hourly, monthly and annual pay.
- When you want to compare two pay scenarios using the same assumptions.
A worked example
These are the example figures the calculator opens with.
| Input | Value |
|---|---|
| Annual Income ($) | $75,000 |
| Filing Status | Single |
| State | California |
| State AGI adjustment to gross income ($; negative reduces income) | $0 |
For those figures the calculator returns:
- Federal tax before credits: $7,670.00
- State tax before credits: $2,823.12
- Combined tax before credits: $10,493.12
- Income less estimated tax: $64,506.88
- Effective rate: 14.00%
How to read your results
Federal Tax Before Credits
Review this figure alongside gross income and the local tax rules that apply to you. It is a planning estimate, not a filing result.
State Tax Before Credits
Review this figure alongside gross income and the local tax rules that apply to you. It is a planning estimate, not a filing result.
Combined Tax Before Credits
Review this figure alongside gross income and the local tax rules that apply to you. It is a planning estimate, not a filing result.
Income Less Estimated Tax
Review this figure alongside gross income and the local tax rules that apply to you. It is a planning estimate, not a filing result.
Effective Rate
The effective rate lets you compare options on a like-for-like basis rather than being misled by different compounding periods or fee structures.
Method & assumptions
Annual 2026 income-tax estimate before credits for single and married-filing-jointly residents. Federal brackets and standard deductions use IRS 2026 figures. California uses the indexed 2026 schedules published in FTB October Tax News ($5,900/$11,800 standard deductions) plus the 1% Behavioral Health Services Tax on taxable income above $1 million. This is an annual bracket estimate, not the separate 540-ES payment worksheet which instructs use of prior-year schedules.
New York uses the 2026 IT-2105-I schedule, $8,000/$16,050 standard deductions, and the applicable benefit-recapture worksheets above $107,650 NY AGI, using the printed schedule base amounts and four-decimal phase-in ratios. Displayed estimates retain cents; filed/payment amounts follow NY whole-dollar instructions. The state AGI adjustment affects only the state model; enter differences between gross income and state AGI. Federal income assumes gross equals federal AGI. Texas, Florida and Washington impose no individual wage income tax in this model. WA capital-gains excise tax is outside this wage-income model.
Excludes exemption/tax credits, itemized deductions, dependent status, city taxes, NYC/Yonkers, MCTMT, FICA, SDI, AMT, capital gains and special-income treatment. The result is not total liability or paycheck net pay; use official return instructions for those.
Common mistakes
- Using an assumption that is not supported by a current local quote, bill, statement or official source.
- Treating a generic estimate as a lender, provider, payroll or tax authority decision.
- Mixing monthly and annual inputs without converting them consistently.
- Testing only one scenario instead of checking how a cautious assumption changes the result.
What to do next
- Run a second scenario with a cautious assumption so you can see the downside clearly.
- Compare the result with the related calculators below before making a decision.
- Check current local rules, eligibility and provider terms before applying or committing money.
- Keep a record of the assumptions so you can update the estimate when a quote, bill or pay figure changes.
Federal + state tax for California, New York and Texas — how the estimate works
Guidance reviewed 1 October 2026State income tax is levied on top of federal tax. In this calculator federal tax is estimated from IRS 2026 brackets and the standard deduction ($16,100 single / $32,200 MFJ). State tax uses graduated brackets for the five modeled states: California (up to 12.3%, plus 1% above $1,000,000), New York (up to 10.9%), and Texas/Florida/Washington where the state rate is 0%.
California and New York have meaningfully different state tables and standard deductions. New York City and Yonkers resident taxes, California SDI, and Pennsylvania/Ohio local taxes are not modelled. Choose the state where you are resident — Texas correctly shows only federal tax.
| Federal standard deduction (2026) | Single $16,100; MFJ $32,200 |
|---|---|
| Federal single brackets (2026) | 10%: $0 to $12,400; 12%: $12,400 to $50,400; 22%: $50,400 to $105,700; 24%: $105,700 to $201,775; 32%: $201,775 to $256,225; 35%: $256,225 to $640,600; 37%: $640,600 to above |
| California state (FTB 2026 schedule) | 1%: $0 to $11,456; 2%: $11,456 to $27,157; 4%: $27,157 to $42,861; 6%: $42,861 to $59,498; 8%: $59,498 to $75,197; 9.3%: $75,197 to $384,109; 10.3%: $384,109 to $460,927; 11.3%: $460,927 to $768,213; 12.3%: $768,213 to above; SD single $5,900 MFJ $11,800 |
| New York State (NY Tax Dept 2026 schedule) | 3.9%: $0 to $8,500; 4.4%: $8,500 to $11,700; 5.15%: $11,700 to $13,900; 5.4%: $13,900 to $80,650; 5.9%: $80,650 to $215,400; 6.85%: $215,400 to $1,077,550; 9.65%: $1,077,550 to $5,000,000; 10.3%: $5,000,000 to $25,000,000; 10.9%: $25,000,000 to above; NY SD $8,000 single / $16,050 MFJ (NY's own; MFJ uses NY's married-filing-jointly table) |
| Texas / Florida / Washington | No state income tax — 0% in this calculator (correct for 2026) |
Worked example (illustrative figures only)
- Inputs:
- Single · $90,000 income · standard deduction · state CA vs NY vs TX
- Estimate:
- Federal $10,970 in all three; CA state $4,139 → total $15,109 net $74,891; NY state $4,271 → total $15,241 net $74,759; TX state $0 → total $10,970 net $79,030
- What it means:
- The same federal tax produces different combined totals because CA and NY state brackets are progressive and peak at 12.3% and 10.9% respectively. Texas has no state income tax, so the federal figure is the total. Each state uses its own standard deduction (California $5,900, New York $8,000 for a single filer). The annual estimate uses FTB published 2026 indexing and NY 2026 IT-2105-I schedules. It is before credits and includes CA behavioral-health surtax and NY benefit recapture.
- What is excluded:
- NYC resident tax (≈ 3–4%) and Yonkers surcharges, CA SDI, and local taxes are not modelled; the NY figure is New York State only. State credits and itemized state deductions are not modelled.
Example values only. This is not financial advice.
Assumptions
- Federal tax uses IRS 2026 standard deduction ($16,100 single / $32,200 MFJ) and marginal brackets per filing status (single 10%: $0 to $12,400; 12%: $12,400 to $50,400; 22%: $50,400 to $105,700; 24%: $105,700 to $201,775; 32%: $201,775 to $256,225; 35%: $256,225 to $640,600; 37%: $640,600 to above).
- CA state tax uses the FTB 2026 schedule (1%: $0 to $11,456; 2%: $11,456 to $27,157; 4%: $27,157 to $42,861; 6%: $42,861 to $59,498; 8%: $59,498 to $75,197; 9.3%: $75,197 to $384,109; 10.3%: $384,109 to $460,927; 11.3%: $460,927 to $768,213; 12.3%: $768,213 to above) with SD $5,900 single / $11,800 MFJ and its own married-filing-jointly schedule (plus 1% above $1,000,000); NY uses the NY Tax Dept 2026 schedule (3.9%: $0 to $8,500; 4.4%: $8,500 to $11,700; 5.15%: $11,700 to $13,900; 5.4%: $13,900 to $80,650; 5.9%: $80,650 to $215,400; 6.85%: $215,400 to $1,077,550; 9.65%: $1,077,550 to $5,000,000; 10.3%: $5,000,000 to $25,000,000; 10.9%: $25,000,000 to above) with NY's own SD ($8,000 single / $16,050 MFJ) and its own MFJ schedule. State AGI is gross income plus the adjustment entered. NY includes its benefit-recapture worksheets; CA adds behavioral-health surtax. This is before credits, not a 540-ES payment calculation.
- Filing status 0 = Single, 1 = Married Filing Jointly in this calculator; MFS and HoH are approximated as Single for state purposes in the current model.
- Texas, Florida and Washington are modeled as 0% state tax — correct, they have no individual income tax for 2026.
Not included
- New York City resident tax, Yonkers resident/nonresident surcharges, and any other city/county/school-district taxes are not modelled — the NY figure is state only.
- California State Disability Insurance (CA SDI) payroll deduction is not modelled.
- MFJ vs Single is the only state filing-status distinction fully modeled; MFS and HoH map to Single for state tax in this build, and state credits/exemptions beyond the standard deduction are not modelled.
- Local taxes generally — especially NYC, Yonkers, and Pennsylvania local earned-income taxes — are not modelled unless a future state page explicitly adds them.
- This is an annual liability-style estimate, not per-period withholding via Form W-4 / state withholding tables.
Reading the result
- A higher state top rate does not tax all income at that rate — California and New York are both marginal, so only the slice above each threshold is taxed at the top rate.
- For an apples-to-apples move comparison, run the same income through CA vs NY vs TX and keep filing status and deduction choice the same.
- If you live in New York City or Yonkers, add that local liability on top of the New York State figure shown here — otherwise you will understate take-home reduction.