CALIFORNIA BONUS TAX · TAX YEAR 2026
California bonus tax calculator
California's bonus tax rate is 10.23%, a flat rate employers may withhold from a bonus paid separately from regular wages. On a $10,000 bonus with $75,000 of wages, a single filer has $1,023 of California tax withheld, plus $2,200 of federal income tax and $765 of Social Security and Medicare, and takes home $6,012. The bonus adds $851 to the year's California tax, so $172 more is withheld than owed.
Your bonus after tax
- Take-home bonus
- $6,012.00
- Federal income tax
- $2,200.00
- Social Security and Medicare
- $765.00
- California tax
- $1,023.00
California tax for the year
- Withheld from the bonus
- $1,023.00
- Added by the bonus
- $850.74
- Over-withheld
- $172.26
California withholding by bonus size
What a single filer with $75,000 of other wages has withheld from bonuses of different sizes, and takes home.
| Bonus | Federal | Social Security and Medicare | State | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $102 | $601 |
| $5,000 | $1,100 | $383 | $512 | $3,006 |
| $10,000 | $2,200 | $765 | $1,023 | $6,012 |
| $25,000 | $5,500 | $1,913 | $2,558 | $15,030 |
| $50,000 | $11,000 | $3,825 | $5,115 | $30,060 |
California tax withheld vs. owed
The California tax withheld from a $10,000 bonus against the tax the bonus adds to a single filer's year. Over-withholding comes back in your refund; under-withholding is due when you file.
| Annual wages | Withheld | Tax added | Difference |
|---|---|---|---|
| $40,000 | $1,023 | $425 | $598 over |
| $75,000 | $1,023 | $851 | $172 over |
| $150,000 | $1,023 | $930 | $93 over |
| $300,000 | $1,023 | $954 | $69 over |
California bonus tax questions
What is the California bonus tax rate for 2026?
California's bonus tax rate is 10.23%, a flat rate employers may withhold from a bonus paid separately from regular wages. On a $10,000 bonus that is $1,023 of California tax.
Is a bonus taxed more than regular pay in California?
No. When you file, a bonus is taxed at the same California rates as the rest of your wages; only the withholding differs. For a single filer with $75,000 of wages, a $10,000 bonus adds $851 to the year's California tax and has $1,023 withheld, so $172 more is withheld than owed. The extra counts toward your refund.
Why is California's bonus rate higher than its 6.6% rate?
California withholds 10.23% from bonuses and stock options but 6.6% from other supplemental pay, such as commissions, overtime, severance and vacation pay. Either flat rate applies only to a payment made separately from regular wages; a bonus paid in the same check is withheld as regular wages. On a $10,000 bonus, the bonus rate withholds $1,023.
What the calculator leaves out
- 10.23% applies to bonuses and stock options paid separately from regular wages; other supplemental wages such as commissions and overtime use 6.6%.
- A bonus paid with regular wages must be withheld as regular wages, so the flat rate does not apply.
- The flat rate ignores withholding allowances.
Federal income tax is withheld at the 22% supplemental rate, 37% on supplemental pay above $1,000,000 in a year. Social Security and Medicare treat the bonus as the year's last pay, so wages above $184,500 owe no more Social Security. Filing status changes only the annual comparison.