Nebraska paycheck calculator
Nebraska is in the middle of a multi-year income tax cut: for 2026 its top two brackets share a 4.55% rate, down from 5.20% in 2025. Employers use a 2026 withholding table, and Nebraska adds a minimum-withholding rule that can raise withholding for people who claim many allowances.
Take-home per paycheck
$2,266
- Take-home per year
- $58,905
- Total taxes per year
- $16,095
- Effective tax rate
- 21.5%
- Marginal tax rate
- 34.1%
- Assumes Form W-4N Single with 2 allowances.
Take-home per paycheck: $2,266 every 2 weeks
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $2,885 | $75,000 |
| Federal income tax | −$295 | −$7,670 |
| Social Security | −$179 | −$4,650 |
| Medicare | −$42 | −$1,088 |
| State income tax | −$103 | −$2,687 |
| Take-home pay | $2,266 | $58,905 |
- Take-home pay$58,90578%
- Federal income tax$7,67010%
- Social Security & Medicare$5,7388%
- State & local taxes$2,6874%
How Nebraska taxes your paycheck
- Up to 4.55%
- Rates of 2.46%, 3.51% and 4.55% (the top two brackets share 4.55% for 2026), with brackets that depend on filing status.
- None
- Nebraska has no state payroll tax withheld from employees.
- None
- Nebraska withholding covers state income tax only; our calculator includes no local wage taxes for Nebraska.
- 3.5%
- Employers may withhold a flat 3.5% on bonuses and other supplemental pay, or add it to a regular paycheck and use the tables.
Nebraska income tax rates for 2026
These are the return rates. Your employer withholds using Nebraska's withholding method (Percentage method (2026 Circular EN) with the 1.5% special withholding requirement), which the calculator above follows.
| Taxable income | Rate |
|---|---|
| $0 – $4,130 | 2.46% |
| $4,130 – $24,760 | 3.51% |
| Over $24,760 | 4.55% |
| Taxable income | Rate |
|---|---|
| $0 – $8,250 | 2.46% |
| $8,250 – $49,530 | 3.51% |
| Over $49,530 | 4.55% |
| Taxable income | Rate |
|---|---|
| $0 – $7,700 | 2.46% |
| $7,700 – $39,620 | 3.51% |
| Over $39,620 | 4.55% |
| Item | Amount |
|---|---|
| Standard deduction — Single | $8,850 |
| Standard deduction — Married filing jointly | $17,700 |
| Standard deduction — Head of household | $12,950 |
| Standard deduction — Married filing separately | $8,850 |
| Personal exemption credit (each exemption) (credit) | $176 |
$48,980 in Nebraska
$48,980 is the median annual wage in Nebraska (May 2025, BLS OEWS). A single filer paid every two weeks with no other income or deductions takes home $40,014 a year, or $1,539 per paycheck.
| Line | Every 2 weeks | Per year |
|---|---|---|
| Gross pay | $1,884 | $48,980 |
| Federal income tax | -$142 | -$3,698 |
| Social Security | -$117 | -$3,037 |
| Medicare | -$27 | -$710 |
| State income tax | -$59 | -$1,521 |
| Take-home pay | $1,539 | $40,014 |
How Nebraska withholds from your paycheck
Employers subtract a fixed amount for each allowance on your Form W-4N from your taxable wages, then apply the Single or Married percentage table for your pay frequency. Heads of household and married people filing separately use the Single table.
Nebraska taxable wages are the same as federal taxable wages, so traditional 401(k) contributions, cafeteria-plan HSA contributions and pre-tax health premiums lower your Nebraska withholding.
The W-4N is separate from the federal W-4. If you were hired or changed your federal W-4 in 2020 or later and never filed a W-4N, your employer must withhold as if you were single with no allowances.
The 1.5% minimum withholding rule
If the table result is less than 1.5% of your taxable wages, Nebraska requires your employer to raise it to at least half of what a single person with one allowance (or a married person with two) would have withheld. Employees who truly need less withheld must give their employer documentation.
Brackets and credits on your return
On the annual return Nebraska has four brackets, but for 2026 the third and fourth are both taxed at 4.55%. Instead of a personal exemption deduction, Nebraska gives a fixed tax credit for each exemption, and its standard deduction is set by the state rather than copied from the federal amount.
Rates are scheduled to keep falling: Nebraska has already published a separate 2027 withholding guide with lower rates for wages paid from January 1, 2027.
Bonuses
Employers may withhold a flat 3.5% on bonuses, commissions and other supplemental pay, or add the payment to a regular paycheck and use the tables.
What changed recently
- 2026: The top rate fell from 5.20% to 4.55%, with the third and fourth brackets taxed at the same 4.55% rate for 2026. The personal exemption credit rose to $176 and the single standard deduction to $8,850. Source
- 2026: New Circular EN withholding tables took effect for wages paid on or after January 1, 2026. Source
Questions people ask
What is the Nebraska income tax rate for 2026?
Nebraska's 2026 rates are 2.46%, 3.51% and 4.55%. The 4.55% rate applies to the top two brackets; for a single filer it starts above $24,760 of taxable income.
Do I need a Nebraska W-4N if I already filled out a federal W-4?
Yes, if your federal W-4 is from 2020 or later. The federal form no longer uses allowances, so Nebraska needs its own W-4N; without one, your employer must withhold as single with zero allowances.
Why is my Nebraska withholding higher than the table shows?
Nebraska has a minimum-withholding rule. If the table amount is under 1.5% of your wages, your employer must raise it to at least half of the withholding for a single employee with one allowance, unless you provide documentation that you need less withheld.
How is a bonus taxed in Nebraska?
Your employer can withhold a flat 3.5% of the bonus, or add it to your regular wages for the period and withhold using the tables.
Will Nebraska withholding go down again in 2027?
Nebraska has published a separate Circular EN for wages paid on or after January 1, 2027, with lower withholding rates than the 2026 tables.
Sources
- 2026 Nebraska Income Tax Withholding Percentage Method Tables (Circular EN) · retrieved 2026-10-16
- 2026 Circular EN Instructions · retrieved 2026-10-16
- Nebraska Withholding Allowance Certificate, Form W-4N · retrieved 2026-10-16
- Nebraska Tax Rate Chronologies, Table 1 (Rev. 2-2026) · retrieved 2026-10-16
- 2026 Nebraska Individual Estimated Income Tax Payment Vouchers, Form 1040N-ES (Rev. 11-2025) · retrieved 2026-10-16
- Publication 15-T (2026), Federal Income Tax Withholding Methods · retrieved 2026-10-16
- Publication 15 (2026), (Circular E), Employer's Tax Guide · retrieved 2026-10-16
- Rev. Proc. 2025-32: 2026 inflation-adjusted tax items · retrieved 2026-10-16
- Form W-4 (2026), Employee's Withholding Certificate · retrieved 2026-10-16
- Publication 505 (2026), Tax Withholding and Estimated Tax · retrieved 2026-10-16
- Form 1040-ES (2026), Estimated Tax for Individuals · retrieved 2026-10-16
- Schedule 1-A (Form 1040) 2026, Additional Deductions (early-release draft) · retrieved 2026-10-16
- Schedule 8812 (Form 1040) 2026, Credits for Qualifying Children and Other Dependents (early-release draft) · retrieved 2026-10-16
- Working Families Tax Cuts: Individuals and workers (tips, overtime, seniors, car loan interest) · retrieved 2026-10-16
- Working Families Tax Cuts provisions (charitable deduction for non-itemizers, Section 70424) · retrieved 2026-10-16
- Child Tax Credit · retrieved 2026-10-16
- IR-2025-111: 401(k) limit increases to $24,500 for 2026 · retrieved 2026-10-16
- Rev. Proc. 2025-19: 2026 HSA limits · retrieved 2026-10-16
- BLS Occupational Employment and Wage Statistics (OEWS), May 2025, median annual wage by state · retrieved 2026-10-16