State lines and your paycheck: an illustrative take-home comparison
Modeled federal + payroll taxes alongside sample state results for the same gross pay in five states—built to teach mechanics, not to replace a preparer.
Table A — $120,000 W-2 gross (illustrative single filer, no dependents)
Rounded education model for calendar year 2026. Federal income tax shown as a stylized mid-bracket outcome; state column uses broad representative rates, not your city’s exact locals. Dollars are approximate.
| State | Illustr. federal + FICA | Illustr. state + local | Illustr. combined payroll burden |
|---|---|---|---|
| California | ~$36,800 | ~$9,200 | ~$46,000 (38%) |
| New York | ~$36,800 | ~$7,800 | ~$44,600 (37%) |
| Texas | ~$36,800 | ~$0 | ~$36,800 (31%) |
| Florida | ~$36,800 | ~$0 | ~$36,800 (31%) |
| Washington | ~$36,800 | ~$0 | ~$36,800 (31%) |
Table B — $200,000 W-2 gross (same archetype)
Higher earnings accelerate federal progressivity and can trigger additional Medicare. State columns remain illustrative—NYC or SF locals would require another layer.
| State | Illustr. federal + FICA | Illustr. state + local | Illustr. combined |
|---|---|---|---|
| California | ~$62,500 | ~$18,400 | ~$80,900 (40%) |
| New York | ~$62,500 | ~$14,200 | ~$76,700 (38%) |
| Texas | ~$62,500 | ~$0 | ~$62,500 (31%) |
| Florida | ~$62,500 | ~$0 | ~$62,500 (31%) |
| Washington | ~$62,500 | ~$0 | ~$62,500 (31%) |
What we are comparing—and what we are not
Readers compare job offers by staring at gross salary. This piece holds gross pay constant and walks through how federal income tax, Social Security and Medicare, and state/local income taxes stack in representative ways. It is pedagogy: you should still run your own numbers with the Real Take-Home Pay calculator and, when stakes are high, a tax professional.
We do not model every credit, AMT case, equity event, or municipal tax. If you live in Philadelphia, New York City, or San Francisco, your locality may add another meaningful slice beyond the state column.
How to read the tables
The “federal + FICA” column blends federal income tax withholding concepts with Social Security and Medicare employee shares. Real paychecks separate these lines, but combining them shows total employee-side payroll burden on wages.
Not a filing estimate
These figures are rounded teaching aids. Your W-4, pre-tax deductions, spouse income, and credits change outcomes.
State columns include state income tax where applicable. Zero-tax states still show the same federal column—moving for a raise without adjusting for this blended burden can mislead.
Why Texas and Washington look identical here
Neither state levies a broad personal income tax on wage income in this model, so the illustrative state column is zero. That does not mean no taxes—property taxes, sales taxes, and franchise taxes still fund government. The lesson is narrower: for wage income tax on a paystub, the gap is real vs. high income-tax states.
What to do next
Practical next steps based on this topic.
Pick two states you are actually considering and rerun the model with your deductions, bonus schedule, and equity.
- Use the calculator: Plug your gross, filing status, and state.
- Read the state guide: Open the state tax guide for brackets and locals.
- Document assumptions: Write down what you changed vs. this article so you can compare offers fairly.