In comparing all of the different specialties and subspecialties, what kind of physician makes the most money per hour? Just so we're all on the same page, I would like the calculation to be as follows: Annual income after all taxes (federal and state income taxes), overhead, malpractice, SSI/disability, etc taken out (ie. the doctors actual TAKE HOME pay) divided by the total number of hours spent working (including time not in the office, basically any time spent having anything to do with being a physician). Also, if you could site your sources that would be great. To start, I'll give an example from my own parents who are teachers: Hours per year worked: 1480 (185 8-hour days) Take home salary (median, taken from salary.com): $36,298 "Take-home" salary per hour: $36,298/1480 hours = $24.53/hour So, what specialty (on average, of course) is going to give the best take-home salary per hour?