United States: what gets subtracted
Taxable income is gross pay minus the standard deduction for your filing status. For 2026 that deduction is $16,100 if you file single, $32,200 if you file jointly, and $24,150 as head of household. We do not model itemizing.
Ordinary federal tax then follows IRS Revenue Procedure 2025-32. The 10% band for single filers covers the first $12,400 of taxable income. The 12% band runs up to $50,400. Higher bands match the published 2026 chart.
Payroll taxes are separate. Social Security is 6.2% of wages until $184,500. Medicare is 1.45% of all wages. Additional Medicare is 0.9% of wages over $200,000 if you file single or head of household, and over $250,000 if you file jointly.
State income tax uses stored 2025 wage tables, not a percent you type. Texas and Florida are 0. California and New York use the brackets in this file. City tax is still out.
Worked U.S. examples on this page
These four rows use the same function as the form, including Additional Medicare on the $220,000 single case and California state tax on the $120,000 case.
| Setup | Federal | FICA + extra Medicare | State | Take-home |
|---|---|---|---|---|
| Single, $72,000, Texas Single | $7,010 | $5,508.00 | $0 | $59,482 |
| Single, $120,000, California Single | $17,570 | $9,180.00 | $7,314 | $85,936 |
| Joint, $185,000, Texas Married filing jointly | $23,040 | $14,121.50 | $0 | $147,839 |
| Single, $220,000, Texas, hits Additional Medicare Single | $41,704 | $14,809.00 | $0 | $163,487 |
Other countries in this file
40 countries have stored brackets. Income tax and employee social charges fill in from that file. Canada also subtracts provincial tax plus CPP and EI. Japan adds a 10% resident-tax stand-in. Switzerland shows federal tax only. These four rows use the same function as the form.
| Setup | Income tax | Employee social | Regional | Take-home |
|---|---|---|---|---|
| United Kingdom, £55,000 Tax year 2024/25 | £9,432 | £3,111 | £0 | £42,457 |
| Germany, €55,000 Tax year 2025 | €10,297 | €11,275 | €0 | €33,428 |
| Canada, CA$90,000, Ontario Tax year 2025 | CA$11,988 | CA$5,508 | CA$4,924 | CA$67,580 |
| India, ₹1,500,000, new regime Tax year FY 2025-26 | ₹97,500 | ₹0 | ₹0 | ₹1,402,500 |
What this page skips on purpose
No child tax credit. No Earned Income Tax Credit. No 401(k), HSA, or health premium. No city tax. No AMT. Those items can move a real return by thousands. Leaving them out is honest about the model, not a claim that they do not exist.
Equivalent salary across cities is a different problem. $72,000 net in Dallas is not the same buying power as $72,000 net in San Francisco. Use cost of living for that ratio, then come back here with the new gross figure if you want.
Driving to the office is also separate. Payroll tax does not include parking. That is commute cost.