Income thresholds & wage base reference
Every 2026 income threshold that changes your take-home pay
Your paycheck is shaped by a handful of specific dollar lines drawn by the IRS and the Social Security Administration. Cross one and a new tax turns on, a deduction phases out, or a contribution caps. This is the single reference page for all of them — the 2026 thresholds that decide how much of each extra dollar you actually keep.
All figures come from IRS Revenue Procedure 2025-32 and the Social Security Administration. To see how any threshold hits your own pay, use the main salary calculator or the paycheck calculator.
FICA & payroll thresholds
| Threshold | 2026 amount | What happens |
|---|---|---|
| Social Security wage base | $184,500 | 6.2% SS tax stops above this |
| Max Social Security tax (employee) | $11,439 | 6.2% × $184,500 |
| Additional Medicare — single / HoH | $200,000 | +0.9% Medicare begins |
| Additional Medicare — married joint | $250,000 | +0.9% Medicare begins |
| Additional Medicare — married separate | $125,000 | +0.9% Medicare begins |
The Social Security cap is the reason a $250,000 earner has a lower Social Security percentage than a $100,000 earner — the 6.2% simply stops at $184,500. See the FICA explainer for the full mechanics.
Standard deduction & bracket entry points
| Item | Single | Married joint |
|---|---|---|
| Standard deduction | $16,100 | $32,200 |
| 22% bracket starts | $50,400 | $100,800 |
| 24% bracket starts | $105,700 | $211,400 |
| 32% bracket starts | $201,775 | $403,550 |
| 37% top bracket starts | $640,600 | $768,700 |
Retirement & pre-tax contribution caps
| Account | 2026 limit | Catch-up (50+) |
|---|---|---|
| 401(k) / 403(b) elective deferral | $24,500 | +$8,000 |
| IRA (traditional / Roth) | $7,500 | +$1,100 |
| HSA — self-only | $4,400 | +$1,000 |
| HSA — family | $8,750 | +$1,000 |
Every pre-tax dollar you contribute lowers your taxable income. See the real take-home impact with the 401(k) contribution calculator.
High-earner calculators
See these thresholds applied to real salaries
High-income professions cross the wage base and Additional Medicare lines. These calculators apply every 2026 threshold for you.
Doctor
Take-home past the SS cap and Medicare surtax.
Lawyer
High-bracket attorney net pay, 2026 rules.
Pharmacist
Six-figure pharmacist take-home pay.
Software Engineer
Tech salary after FICA cap and brackets.
Marketing Manager
Manager-level net pay by state.
401(k) Impact
Max out the $24,500 cap and cut taxable income.
FICA Explained
How the wage base and surtax work.
Bonus Tax
Supplemental rate and Medicare on bonuses.
Questions
Income thresholds FAQ
What is the Social Security wage base for 2026?
The 2026 Social Security (OASDI) wage base is $184,500. You pay 6.2% Social Security tax only on wages up to that limit; earnings above $184,500 are not subject to the Social Security portion of FICA, though Medicare still applies to all wages.
At what income does the Additional Medicare Tax start?
The 0.9% Additional Medicare Tax applies to wages above $200,000 for single and head-of-household filers, $250,000 for married filing jointly, and $125,000 for married filing separately. These thresholds are not indexed for inflation, so they stay the same each year.
What is the 2026 standard deduction?
For tax year 2026 the standard deduction is $16,100 for single filers, $32,200 for married filing jointly, and $24,150 for head of household, per IRS Revenue Procedure 2025-32. Income below the standard deduction is not subject to federal income tax.
What income triggers the top 37% tax bracket?
For 2026 the 37% top federal rate starts at taxable income above $640,600 for single filers and $768,700 for married filing jointly. Remember only the income inside that band is taxed at 37%; everything below is taxed at the lower bracket rates.
- Sources: IRS Revenue Procedure 2025-32 (2026 brackets & standard deduction) · SSA 2026 OASDI wage base ($184,500) · IRS Topic No. 751 (FICA rates).
- 🔄 Last updated June 25, 2026 · Tax year 2026
Calculate your real 2026 take-home pay
Put your own salary, filing status and state into the main calculator and see the exact number that lands in your account.
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