California Bonus Tax Calculator (2026)
California withholds 10.23% state income tax on bonuses, on top of the federal 22% and 7.65% FICA.
California rules for bonuses
Optional flat supplemental rate. Published rates: 10.23% for bonuses and stock options (stock options only if PIT wages, see DE 231SK); 6.6% for other supplemental wages: overtime, commissions, sales awards, severance, vacation pay.
- Only when the supplemental wage is NOT paid at the same time as regular wages
- Paid with regular wages: must treat the sum as regular wages
- Flat rate ignores withholding allowances
If the supplemental wage is not given to the employee at the same time as the employee's regular wages are paid, you may use either of the following two options... Bonuses and stock options 10.23 percent (.1023); Other types (such as overtime pay, commissions, sales awards, severance, and vacation pay) 6.6 percent (.066)
Local taxes: None
Take-home bonus by amount
| Bonus | Federal (22%) | FICA | State | Take-home |
|---|---|---|---|---|
| $1,000 | $220 | $77 | $115 | $588 |
| $2,500 | $550 | $191 | $288 | $1,471 |
| $5,000 | $1,100 | $383 | $577 | $2,941 |
| $10,000 | $2,200 | $765 | $1,153 | $5,882 |
| $20,000 | $4,400 | $1,530 | $2,306 | $11,764 |
| $50,000 | $11,000 | $3,825 | $5,765 | $29,410 |
Sources
Frequently asked questions
What is the bonus tax rate in California?
California withholds 10.23% on bonuses when the employer chooses the flat supplemental rate, on top of the federal 22% and 7.65% FICA.
How much of a $10,000 bonus do I keep in California?
About $5,882 for a single filer earning $85,000: $2,200 federal, $765 Social Security and Medicare and $1,153 state.
Will I get some of the bonus tax back?
Possibly. The 22% federal rate is only withholding. At tax time your bonus is taxed at your bracket (22% at this salary), and California's flat supplemental rate can also differ from your actual state rate.