F-1 OPT · State comparison · 2026
On $80,000, a F-1 OPT keeps $4,403 more per year in Texas than in California (5.50% of gross).
Side-by-side breakdown
| Line item | California | Texas | Δ (Texas − California) |
|---|---|---|---|
| Gross salary | $80,000 | $80,000 | — |
| Federal income tax | $12,312 | $12,312 | — |
| Social Security | $0 | $0 | — |
| Medicare | $0 | $0 | — |
| Additional Medicare | $0 | $0 | — |
| State income tax | $3,363 | $0 | −$3,363 |
| State SDI / payroll | $1,040 | $0 | −$1,040 |
| Take-home pay | $63,285 | $67,688 | +$4,403 |
Effective rate: California 20.89% · Texas 15.39%. Δ row reads "Texas minus California" — positive (red) means Texas is more expensive.
Compare at other salaries
Frequently asked questions
Specific to this visa, state, and salary. Sourced to IRS, SSA, and state DOR.
California vs. Texas: which has lower taxes for a F-1 OPT earning $80,000?
For a single-filer F-1 OPT grossing $80,000, Texas nets approximately $4,403 more per year (5.50% of gross) than California. Texas take-home: $67,688. California take-home: $63,285.
What's driving the difference between California and Texas?
California uses progressive state brackets. Texas has no state income tax. Federal income tax and FICA are identical in both states (they're federal). The state delta is the difference.
Does cost of living change the answer?
Yes — significantly. This page only computes after-tax income. Housing, transit, taxes on goods (sales tax), and state-specific costs (e.g. auto registration) often dwarf the income-tax difference. As a rough rule: high-tax states tend to have higher cost of living too, so the take-home advantage of a no-tax state often understates the real-purchasing-power advantage.
What about the first year on a F-1 OPT?
F-1 OPT holders are FICA-exempt as nonresident aliens (typically the first 5 calendar years for F-1, 2 for J-1). FICA is $0 in both states. Standard deduction is generally unavailable to NRAs except F-1/J-1 students from India.