Bonus Tax by State
How each state withholds from a separately paid bonus in 2026, and what a $5,000 bonus nets for a single employee paid $3,000 every two weeks, with 22% federal withholding.
| State | Method | Rate | State tax on $5,000 | Net check |
|---|---|---|---|---|
| Alabama | Flat supplemental rate | 5% | $250.00 | $3,267.50 |
| Alaska | No state income tax | None | $0.00 | $3,517.50 |
| Arizona | Your elected percentage | 0.5%–3.5% (you choose) | $100.00 | $3,417.50 |
| Arkansas | Flat supplemental rate | 3.9% | $195.00 | $3,322.50 |
| California | Flat supplemental rate | 10.23% | $511.50 | $2,941.00 |
| Colorado | Aggregate with regular pay | 4.40% formula | $220.00 | $3,297.50 |
| Connecticut | Aggregate with regular pay | up to 6.99% formula | $318.65 | $3,198.85 |
| Delaware | Aggregate with regular pay | up to 6.6% formula | $330.00 | $3,187.50 |
| District of Columbia | Estimate (no current table) | 4%–10.75% (estimate) | $425.00 | $3,092.50 |
| Florida | No state income tax | None | $0.00 | $3,517.50 |
| Georgia | Flat supplemental rate | 4.99% | $249.50 | $3,268.00 |
| Hawaii | Aggregate with regular pay | up to 7.9% formula | $389.08 | $3,128.42 |
| Idaho | Flat supplemental rate | 5.3% | $265.00 | $3,252.50 |
| Illinois | Flat supplemental rate | 4.95% | $247.50 | $3,270.00 |
| Indiana | Flat supplemental rate | 2.95% | $248.50 | $3,269.00 |
| Iowa | Flat supplemental rate | 3.8% | $190.00 | $3,327.50 |
| Kansas | Follows the federal method | 5% or formula | $250.00 | $3,267.50 |
| Kentucky | Aggregate with regular pay | 3.5% formula | $175.00 | $3,342.50 |
| Louisiana | Estimate (no current table) | 3% (estimate) | $150.00 | $3,367.50 |
| Maine | Flat supplemental rate | 5% | $250.00 | $3,267.50 |
| Maryland | Top state rate + county rate | 8.75%–9.80% with county | $485.00 | $3,032.50 |
| Massachusetts | Flat rate with surtax tier | 5% (9% over $1.1M) | $250.00 | $3,267.50 |
| Michigan | Flat supplemental rate | 4.25% | $212.50 | $3,305.00 |
| Minnesota | Flat supplemental rate | 6.25% | $312.50 | $3,205.00 |
| Mississippi | Aggregate with regular pay | 4.0% formula | $200.00 | $3,317.50 |
| Missouri | Flat supplemental rate | 4.7% | $235.00 | $3,282.50 |
| Montana | Flat supplemental rate | 5% | $250.00 | $3,267.50 |
| Nebraska | Flat supplemental rate | 3.5% | $175.00 | $3,342.50 |
| Nevada | No state income tax | None | $0.00 | $3,517.50 |
| New Hampshire | No state income tax | None | $0.00 | $3,517.50 |
| New Jersey | Pay-period table, no allowances | 1.5%–11.8% table | $261.05 | $3,214.19 |
| New Mexico | Follows the federal method | 5.9% or formula | $295.00 | $3,222.50 |
| New York | Flat supplemental rate | 11.7% | $585.00 | $2,910.90 |
| North Carolina | Flat supplemental rate | 4.09% | $204.50 | $3,313.00 |
| North Dakota | Flat supplemental rate | 1.5% | $75.00 | $3,442.50 |
| Ohio | Flat supplemental rate | 2.75% | $137.50 | $3,380.00 |
| Oklahoma | Aggregate with regular pay | up to 4.5% formula | $225.00 | $3,292.50 |
| Oregon | Flat supplemental rate | 8% | $400.00 | $3,117.50 |
| Pennsylvania | Flat supplemental rate | 3.07% | $153.50 | $3,364.00 |
| Rhode Island | Flat supplemental rate | 5.99% | $299.50 | $3,218.00 |
| South Carolina | Aggregate with regular pay | up to 6% formula | $300.00 | $3,217.50 |
| South Dakota | No state income tax | None | $0.00 | $3,517.50 |
| Tennessee | No state income tax | None | $0.00 | $3,517.50 |
| Texas | No state income tax | None | $0.00 | $3,517.50 |
| Utah | Aggregate with regular pay | 4.45% (+1.3% phase-out) formula | $222.50 | $3,295.00 |
| Vermont | Percentage of federal withholding | 30% of federal | $330.00 | $3,187.50 |
| Virginia | Flat supplemental rate | 5.75% | $287.50 | $3,230.00 |
| Washington | No state income tax | None | $0.00 | $3,488.50 |
| West Virginia | Aggregate with regular pay | up to 4.58% formula | $229.00 | $3,288.50 |
| Wisconsin | Flat rate by annual salary | 3.54%–7.65% by salary | $265.00 | $3,252.50 |
| Wyoming | No state income tax | None | $0.00 | $3,517.50 |
The nine states with no wage income tax — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming — all net the same federal-only figure; Washington's is slightly lower because of the 0.58% WA Cares premium. Payroll deductions for New Jersey's worker contributions, New York Paid Family Leave and California SDI are included in the net figures above.
Indiana uses Marion County, Maryland uses Baltimore City and New York excludes city taxes in this table; the state pages show the other options. Rules verified .