2026 — No Tax on Tips Law

Tips Tax Calculator 2026

Last updated: May 2026 · By Ethan Blake · Tax Compliance Specialist

Calculate your federal tax savings on tip income. The 2026 exemption covers up to $25,000 in tips per year.

QUICK ANSWER

Under the No Tax on Tips law (2025), workers in tipped occupations can exclude up to $25,000 of tip income from federal income tax in 2026. A server earning $25,000 in tips saves roughly $2,500–$5,500 in federal taxes depending on filing status. FICA taxes (7.65%) still apply to all tip income.

✅ KEY TAKEAWAYS
  • Up to $25,000 in annual tip income is exempt from federal income tax in 2026
  • The exemption applies to workers earning $160,000 or less in wages
  • FICA taxes (Social Security + Medicare = 7.65%) still apply to all tips
  • Tips must still be reported — the exemption removes income tax, not reporting
  • Most states still tax tip income — check your state rules separately

Calculate Your Tip Tax Savings

Federal Tax Savings
$3,000
from the $25,000 tips exemption
Tips Exempt
$25,000
Tips Taxable
$0
Tax Without
$4,676
Tax With
$1,676
Eff. Rate Old
8.2%
Eff. Rate New
2.9%
Standard deduction applied: $16,100 · FICA (7.65%) still applies to tips · Federal tax only

Calculations run in your browser — no data sent anywhere

Note: State Taxes Not Included

This calculator covers federal income tax only. Most states still tax tip income at the state level. Workers in Texas, Florida, Nevada, and other no-income-tax states save even more overall. See IRS.gov for official guidance.

Tips Tax 2026 — FAQ

How much tip income is tax-free in 2026?

Up to $25,000 in annual tip income is exempt from federal income tax under the No Tax on Tips law signed in 2025. Tips above $25,000 are taxed normally.

Does No Tax on Tips also remove FICA?

No. Social Security (6.2%) and Medicare (1.45%) still apply to all tip income, including exempt tips. Only federal income tax is waived on the first $25,000.

Who qualifies for the tips tax exemption?

Workers in traditionally tipped jobs qualify: servers, bartenders, hotel staff, hair stylists, valets, and similar roles. Your total wages must be $160,000 or less.

Do I still report tips on my tax return?

Yes. All tips must still be reported to your employer and on your federal return. The exemption means the first $25,000 is not subject to income tax — but it is still reported income.

Does the $25,000 cap reset each year?

Yes. The $25,000 exemption applies per tax year. If you earn $30,000 in tips in 2026, $25,000 is exempt and $5,000 is taxable.

What states also exempt tip income from state tax?

Most states still tax tip income at the state level. A few states with no income tax — like Florida, Texas, and Nevada — effectively exempt tips. Check your state rules separately.

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Written & reviewed by
Ethan Blake
Tax Compliance Specialist · Since 2017

Helped 5,000+ freelancers navigate IRS rules. Specializes in payroll and W-2 income taxation.

IRS.gov SourceAll articles by Ethan Blake →

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