Bonus Tax in Washington (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 Washington state layer applies.

Washington levies no state income tax, so only the federal 22% supplemental withholding and FICA come out of a bonus. Washington levies no personal income tax on wages or salaries. It taxes only long-term capital gains above an annual threshold (7% on gains over roughly $270,000, indexed) which does not touch ordinary wage income.

A bonus escapes state income tax in Washington, but WA PFML and WA Cares premiums still apply to it.

Worked example: a $5,000 bonus in Washington

Federal withholding (22%)$1,100
FICA (Social Security + Medicare)$383
Washington withholding$0
Total withheld$1,483
You keep about$3,517

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
Washington withholding$0
You keep about$3,517

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 Washington: Washington 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 Washington have a flat bonus withholding rate?

It depends on the state. The breakdown above shows Washington'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 · Washington: WA Employment Security Department / Paid Leave WA. Rates current as of July 16, 2026. Annual-liability estimates, not payroll withholding — see methodology.