Bonus Tax in Indiana (2026)

A bonus is supplemental pay, and it is usually withheld at a flat federal rate rather than your normal bracket. Employers apply 22% to supplemental wages up to a yearly threshold, and a higher rate on the part above it. FICA comes out on top, and then the Indiana state layer applies.

Indiana withholds supplemental wages (bonuses, commissions) at 2.95% on top of the federal 22% and FICA. Indiana supplemental (bonus) wages are withheld at the flat state rate, which dropped to 2.95% on 1/1/2026 (plus applicable county rate); one-time payments are computed without exemptions.

Your county income tax applies to a bonus along with the state rate, so both come out of supplemental pay.

Worked example: a $5,000 bonus in Indiana

Federal withholding (22%)$1,100
FICA (Social Security + Medicare)$383
Indiana withholding$148
Total withheld$1,631
You keep about$3,369

Assumes year-to-date wages under the $184,500 Social Security wage base. Withholding, not final tax — it reconciles on your return.

Bonus tax calculator (2026)

Federal withholding (flat 22%)$1,100
FICA (Social Security + Medicare)$383
Indiana withholding (2.95%)$148
You keep about$3,369

Assumes your year-to-date wages are under the $184,500 Social Security wage base. Withholding, not your final tax — it reconciles on your return.

See what your regular paycheck keeps in Indiana: Indiana paycheck calculator.

Frequently asked questions

Why is my bonus taxed so high?

What you see is withholding, not your final tax. Federal rules withhold supplemental pay like a bonus at a flat 22%, which is often more than your normal rate, so the bonus looks heavily taxed. It squares up when you file, where your real rate is applied to your total income.

Does Indiana have a flat bonus withholding rate?

It depends on the state. The breakdown above shows Indiana's supplemental rate if it has one, or notes when the aggregate method applies instead.

Federal: IRS 2026 brackets (Rev. Proc. 2025-32) · FICA: IRS Topic 751 · Wage base: SSA · Indiana: Indiana Department of Revenue. Rates current as of July 16, 2026. Annual-liability estimates, not payroll withholding — see methodology.