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全年一次性奖金个税计算器
单独计税 vs 并入综合所得，帮你选出更省税的方式。
Two ways the IRS lets employers withhold on a bonus
Bonuses, along with severance and commissions, are "supplemental wages" under IRS rules. Employers can withhold federal tax on them one of two ways: the flat rate method (22% on the first $1 million of supplemental wages in a calendar year, 37% on anything above that), or the aggregate method, which folds the bonus into your next regular paycheck and withholds as if that combined amount were your normal pay — often pushing more of it into a higher withholding bracket temporarily.
Withholding is not your final tax bill
Whichever method your employer uses, that's just money set aside toward your taxes for the year — not the actual tax you owe on the bonus. Your real liability depends on your total income, deductions and credits for the whole year, and gets reconciled when you file. A lot of people see a big chunk withheld from a bonus and assume it's taxed at a punishing special rate — it isn't; it usually evens out (or comes back as a refund) at filing time.
Not tax advice. Figures use the 2024 federal tax year and are estimates for general education only — every situation is different. Confirm your numbers with a CPA or tax professional, and check the current year's IRS figures, before filing or making financial decisions.
常见问题
单独计税一定更省税吗？
不一定，取决于你的奖金金额和全年综合所得水平。奖金较大、综合所得税率较低时，单独计税通常更划算；奖金较小、综合所得已经处于较高税率档时，并入综合所得有时反而更省税。建议两种都算一遍再决定。
这个单独计税优惠政策会一直有效吗？
全年一次性奖金单独计税是一项阶段性优惠政策，官方会公布具体的执行截止时间，请在实际申报前查询国家税务总局最新公告，确认该政策是否仍然适用。
可以自己选择计税方式吗？
可以，纳税人在一个纳税年度内，对每一笔全年一次性奖金，可以自行选择计入当年综合所得或单独计税，两者只能选一种。
速算扣除数是怎么来的？
速算扣除数是超额累进税率简化计算的辅助数值，本工具已按官方口径的月度税率表自动计算，你不需要手动查表。