Quick answer
Nebraska paycheck basics
Nebraska's income tax is being phased down, and for 2026 the top rate is 4.55%: the third and fourth brackets in state law both sit at 4.55% this year, which leaves effectively three rates: 2.46% on the first $4,130 of taxable income for a single filer, 3.51% up to $24,760 and 4.55% on everything above. Nebraska starts from federal taxable wages, so traditional 401(k) deferrals and pretax health benefits lower your Nebraska wages too, and there is no local income tax or employee-paid state disability deduction on a Nebraska paycheck.
Employers withhold Nebraska tax from Form W-4N, the state's own certificate, using the Department of Revenue's 2026 Circular EN. This calculator applies the Circular EN percentage method to your pay period, marital status and allowances, and combines it with federal income tax, Social Security and Medicare to show your take-home pay. If you have never filled out a W-4N, your employer has to withhold as if you were single with no allowances.
How Nebraska taxes your paycheck
Nebraska withholding follows the Percentage Method in the 2026 Circular EN. Your employer multiplies the value of one withholding allowance for your pay period by the number of allowances on your Form W-4N and subtracts it from your taxable wages; one allowance is worth $2,440 a year, or $93.85 on a biweekly paycheck. The rest runs through the table for your pay period and marital status. Single employees and heads of household share one table and married employees use another; each starts with a tax-free amount that stands in for the standard deduction, then withholds at rates from 2.26% to 4.60%. For 2026 the income tax brackets are 2.46%, 3.51% and 4.55%, and the standard deduction is $8,850 for single filers, $17,700 for married couples filing jointly and $12,950 for heads of household. A bonus paid separately from regular wages may be withheld at a flat 3.5%. Larger employers must generally withhold at least 1.5% of wages unless an employee documents a lower amount.
| 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% |
Worked example
A $60,000 salary in Nebraska, single, paid biweekly
- Annual salary:
- $60,000
- Filing status:
- Single
- Pay frequency:
- Biweekly (26 paychecks/year)
- Deductions:
- None
- State:
- Nebraska
- Salary: +$2,307.69
- Federal income tax: −$193.08
- Social Security: −$143.08
- Medicare: −$33.46
- Nebraska income tax: −$85.91
Net pay per paycheck: $1,852.16
Computed with Nebraska's default withholding certificate (no allowances, no extra withholding) and no pre-tax or post-tax deductions. Your own paycheck will differ with different elections.
Take-home pay by salary in Nebraska
Net pay at five common salaries, biweekly, with no bonus, tips or deductions — computed the same way as the worked example above, for Single and Married Filing Jointly.
| Annual salary | Single — per paycheck | Single — annual | MFJ — per paycheck | MFJ — annual |
|---|---|---|---|---|
| $40,000 | $1,268.54 | $32,982.04 | $1,339.31 | $34,822.06 |
| $60,000 | $1,852.16 | $48,156.16 | $1,936.01 | $50,336.26 |
| $80,000 | $2,383.64 | $61,974.64 | $2,519.41 | $65,504.66 |
| $100,000 | $2,889.41 | $75,124.66 | $3,102.10 | $80,654.60 |
| $150,000 | $4,132.15 | $107,435.90 | $4,493.46 | $116,829.96 |
How to use this calculator
- Enter your pay. Choose salary or hourly, fill in the amount and hours, and pick how often you are paid.
- Fill in your federal Form W-4. Filing status, the Step 2 checkbox, and Steps 3 and 4 if they apply to you.
- Fill in your W-4N. The calculator only shows the fields Nebraska actually asks for.
- Add any deductions. Traditional or Roth 401(k), health premiums, HSA, FSA, or other pre-tax and post-tax amounts taken from your pay.
- Read your results. Net pay per paycheck, the full breakdown by category, and any warnings about your specific numbers.
Formulas used
Net pay = gross pay − pre-tax deductions − federal tax − FICA − Nebraska income tax − state payroll programs − local tax − post-tax deductions.
Nebraska vs. neighboring states
Net pay on a $75,000 salary, single, paid biweekly, in Nebraska compared with its bordering states.
| State | Net pay per paycheck | Net pay annual | Difference vs. Nebraska (annual) |
|---|---|---|---|
| Nebraska | $2,257.19 | $58,686.94 | — |
| South Dakota | $2,368.94 | $61,592.44 | +$2,905.50 |
| Missouri | $2,268.94 | $58,992.44 | +$305.50 |
| Kansas | $2,219.06 | $57,695.56 | −$991.38 |
| Colorado | $2,238.63 | $58,204.38 | −$482.56 |
| Wyoming | $2,368.94 | $61,592.44 | +$2,905.50 |
Frequently asked questions
How is federal income tax withheld from my paycheck calculated?+
Employers use the IRS Publication 15-T percentage method with the elections on your Form W-4: filing status, whether Step 2 is checked, Step 3 credits, and any Step 4 adjustments. That produces an amount to withhold each pay period before Social Security, Medicare, and any state or local tax are applied.
What is FICA and why is it withheld on every paycheck?+
FICA is Social Security tax (6.2% of wages up to the annual Social Security wage base) plus Medicare tax (1.45% of all wages, with an extra 0.9% on wages above $200,000 in a year). Both are withheld on every US paycheck regardless of which state you work in, because they fund federal programs rather than a state one.
Is the result on this calculator the same as my actual paycheck?+
It is an estimate for planning, not a substitute for your pay stub. Your actual withholding depends on the exact elections on file with your employer, your specific pay dates, and any mid-year changes to your deductions — the calculator applies the published federal and state formulas to the numbers you enter.
What are the Nebraska income tax rates for 2026?+
2.46% on the first $4,130 of taxable income for single filers, 3.51% up to $24,760 and 4.55% above that. Married couples filing jointly have brackets at $8,250 and $49,530. The two top brackets are both 4.55% for 2026.
How much Nebraska tax is withheld on a $60,000 salary?+
For a single employee paid biweekly with one W-4N allowance, $2,307.69 less the $93.85 allowance is $2,213.84. The biweekly table withholds $51.65 plus 4.48% of the amount over $1,543, about $81.70 per paycheck.
Do I need a Nebraska W-4N?+
Yes, if you filled out a federal Form W-4 in 2020 or later. The federal form no longer has allowances, so Nebraska uses its own W-4N. Without one, your employer must withhold as if you are single with zero allowances, whatever your marital status.
How much is one Nebraska withholding allowance worth?+
$2,440 a year for 2026, which is $46.92 per weekly paycheck, $93.85 biweekly, $101.67 semimonthly and $203.33 monthly.
How are bonuses taxed in Nebraska?+
A bonus paid with your regular wages is added to them and withheld through the tables. A bonus paid separately can be added to regular wages the same way, or your employer can withhold a flat 3.5%.
What is the Nebraska 1.5% minimum withholding rule?+
Employers with more than 24 employees must withhold at least 1.5% of each employee's taxable wages, unless the employee provides documentation, such as dependents or itemized deductions, supporting a lower amount. This calculator shows the table amount.
Does Nebraska tax 401(k) contributions?+
No. Nebraska taxable wages equal federal taxable wages, so traditional 401(k) deferrals, HSA contributions and pretax health premiums reduce your Nebraska wages as they do federally.
Does Nebraska have local income taxes?+
No. Nebraska cities and counties do not tax wages.
What is the minimum wage in Nebraska in 2026?+
$15.00 an hour for employers with four or more employees, according to the U.S. Department of Labor's state minimum wage table.
Sources
- Nebraska Department of Revenue — 2026 Circular EN, Nebraska Income Tax Withholding
- Nebraska Department of Revenue — 2026 Form 1040N-ES, Estimated Income Tax Rate Schedule
- Nebraska Department of Revenue — Nebraska Income Tax Withholding
- U.S. Department of Labor — State Minimum Wage Laws
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Publication 15 (2026), Employer's Tax Guide
- Social Security Administration — 2026 COLA Fact Sheet