Methodology & Sources
Every number on SalarySolve traces to a primary source. This page documents exactly how we calculate.
Federal income tax (tax year 2026)
We apply the seven marginal brackets (10%, 12%, 22%, 24%, 32%, 35%, 37%) and standard deductions ($16,100 single, $32,200 married filing jointly, $24,150 head of household) published in IRS Revenue Procedure 2025-32, which reflects the permanent rate structure under the One Big Beautiful Bill Act. Calculators assume the standard deduction unless noted; itemized deductions, credits (Child Tax Credit, EITC), and the senior deduction are not modeled in Phase 1.
FICA payroll taxes (2026)
Social Security: 6.2% of wages up to the 2026 wage base of $184,500. Medicare: 1.45% of all wages, plus the 0.9% Additional Medicare Tax above $200,000 (single/head of household) or $250,000 (married filing jointly). Source: Social Security Administration and IRS.
State income tax (2026)
State rates come from the Tax Foundation's 2026 State Individual Income Tax Rates dataset, cross-checked against state revenue departments. Coverage in the current phase:
- No-tax states (exact): Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming.
- Flat-rate states (exact 2026 rates): including the January 1, 2026 reductions — Arizona 2.5%, Colorado 4.4%, Georgia 4.99%, Idaho 5.3%, Illinois 4.95%, Indiana 2.95%, Iowa 3.8%, Kentucky 3.5%, Louisiana 3.0%, Massachusetts 5.0%, Michigan 4.25%, Mississippi 4.0%, North Carolina 3.99%, Ohio 2.75% (above $26,050), Pennsylvania 3.07%, Utah 4.55%. Simple state standard deductions/exemptions are applied where the structure allows.
- Progressive-bracket states (labeled estimates): shown as an effective-rate approximation and flagged in the results. Exact bracket tables are being added state by state; each state's dedicated calculator page will document its full 2026 bracket schedule when it launches.
What we deliberately do not do
We don't model local/city income taxes (e.g., NYC, Philadelphia), state disability or paid-family-leave premiums, itemized deductions, or tax credits in the current phase. Where a simplification exists, results are labeled as estimates.
Privacy of calculations
All calculators run entirely client-side in JavaScript. No salary figure you enter ever leaves your device.
Corrections
Found an error? Tax data changes and we take accuracy seriously — please contact us and we'll verify against the primary source and correct promptly.
Last reviewed: July 2026 · Tax year 2026 figures.