Your offer letter says $100,000, but your bank account never sees all of it. Take-home pay is what is left after three layers come out: federal income tax, FICA (Social Security and Medicare), and — depending on where you live — state income tax. The federal piece is the same no matter what state you are in; the state piece is where two people with identical salaries can end up five figures apart. Here is how the 2026 numbers actually break down. (Tax Foundation)
The federal layer is identical everywhere
Federal income tax and FICA do not care about your state. A single filer with $100,000 of W-2 wages and the $16,100 standard deduction pays roughly $13,170 in federal income tax and $7,650 in FICA, which leaves about $79,180 before any state tax. That figure is the starting line every state begins from, and it is the number to anchor on before comparing anything else. (Tax Foundation)
The state layer is what changes the outcome
Nine states have no broad individual income tax — Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. Two of those carry caveats: Washington levies a separate capital-gains excise tax rather than an income tax, and New Hampshire taxes interest and dividends. Fifteen states use a single flat rate, and the rest use graduated brackets that rise with income. (Tax Foundation)
| State type | Examples | Top rate (2026) |
|---|---|---|
| No broad income tax | Texas, Florida, Nevada, Tennessee | 0% |
| Flat rate | Pennsylvania, Illinois, Colorado | 3.07%–4.95% |
| Graduated | California, New York, New Jersey, Oregon | up to 13.3% |
$100,000 of take-home, state by state (single filer, 2026)
| State | Federal + FICA | State income tax (approx.) | Take-home |
|---|---|---|---|
| Texas (no tax) | $20,820 | $0 | $79,180 |
| Pennsylvania (3.07% flat) | $20,820 | $3,070 | $76,110 |
| California (graduated) | $20,820 | ~$5,200–$5,700 | ~$73,400–$73,950 |
State figures are approximations that shift with your exact filing status, deductions, and any local tax (NYC residents, for instance, pay an additional local income tax on top of New York State). For a precise two-state comparison, use the state vs state tax comparison tool, or run your own state through the state income tax estimator. (Tax Foundation)
Why this matters before you move or switch jobs
A $10,000 salary gap between two states can be erased — or doubled — by taxes. A $100,000 job in a no-tax state can come out ahead of a $110,000 job in California once the top bracket is applied. Before accepting a relocation or a remote-work offer, model the full federal + FICA + state picture rather than comparing gross salaries, because the headline number is rarely the one that lands in your account. Pre-tax deductions like a 401(k) or HSA also pull the figure lower, which is a separate lever worth weighing when you negotiate. (Tax Foundation)
A step-by-step walkthrough
Working through a take-home number by hand catches the levers most people miss. Start with gross salary and subtract the 401(k) deferral, which is pre-tax and reduces both income tax and the base for self-employment-style calculations. Next apply the standard deduction to get taxable income, then the marginal brackets to arrive at federal tax. Layer in Social Security up to its wage cap and Medicare across all income, and finally the state and local income or sales tax. What remains is net pay before any post-tax choices. (Tax Foundation)
Three numbers are worth tracking, not just the final figure. The federal effective rate shows how much of taxable income actually goes to Washington. The FICA share is a fixed slice that does not vary with your bracket. And the state share can swing more than you think, which is why a pay-cut that looks identical on paper can feel very different in one state versus another. Keeping those three separated makes it obvious where a change in deductions, filing status, or location moves the needle the most. (Tax Foundation)
Common mistakes when estimating take-home
The most frequent error is treating a gross salary as if a fixed percentage will always come off the top. That fails because brackets are marginal, FICA has a cap on Social Security, and state rates vary. A $50,000 salary and a $150,000 salary do not lose the same fraction to tax even though both sit below the top bracket, because the earlier dollars were taxed at lower rates. (Tax Foundation)
The second mistake is forgetting pre-tax deferrals. A 401(k) match, an HSA, or a flexible-spend contribution pulls income out of the gross before tax is computed, so two people with the same salary but different deferrals take home different amounts. The third is forgetting that a raise can push a slice of income into a higher bracket while also unlocking a higher Social Security cap, which changes the marginal calculation more than a flat percentage would suggest. (Internal Revenue Service)
Disclaimer: This article is general educational information, not tax, legal, or investment advice. Dollar amounts come from the 2026 sources listed at the end of this article and may change. Before you act, talk to a licensed CPA, EA, or tax attorney about your own situation.