Nebraska State Income Tax 2026

Nebraska has a graduated income tax in 2026, with 3 brackets from 2.46% to 4.55%. On a $75,000 salary a single filer owes about $2,532 in Nebraska income tax, an effective rate of 3.38%.

Tax year 2026 Tables verified 2026-10-09 Statutory estimate, not the employer wage table Free, no signup, runs in your browser

State is Nebraska on this page. Change it on the national calculator.

Overtime, tips, and bonus
W-4, benefits, local tax, and year-to-date

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Every two weeks

Net pay $1,866.90

Effective tax rate 19.10% of gross. About $4,044.96 a month over a full year.

  • Net pay $1,866.90
  • Federal income tax $193.08
  • FICA $176.54
  • State and local $71.17
This paycheck
$1,866.90
Full year, net
$48,539.47
Full year, gross
$60,000.00
Hourly equivalent
$28.85
  • Nebraska state tax is a statutory estimate from published brackets, not the employer wage table. A real stub can differ.
How we calculated this
Gross pay$2,307.69
  1. This paycheck $2,307.69

Amount entered. Salary divided across the pay periods, plus overtime, tips, and any bonus on this check.

Federal income tax$193.08
  1. 1a Taxable wages this period $2,307.69
  2. 1b Pay periods in the year 26
  3. 1c Annualized wages (1a × 1b) $59,999.94
  4. 1d Step 4(a) other income $0.00
  5. 1e 1c + 1d $59,999.94
  6. 1f Step 4(b) deductions $0.00
  7. 1g $8,600.00 (any other filing status)
  8. 1i Adjusted annual wages $51,399.94
  9. Table Single or married filing separately, standard (Pub 15-T 2026)
  10. Bracket $19,900.00 up to $57,900.00: $1,240.00 plus 12% of the amount over $19,900.00
  11. 2g Tentative annual tax $5,019.99
  12. 2h Per paycheck (2g ÷ periods) $193.08
  13. 3 Step 3 credits, per paycheck $0.00
  14. 4c Extra withholding $0.00
  15. Federal income tax this paycheck $193.08

IRS Publication 15-T (2026), Worksheet 1A. Percentage method for automated payroll systems.

Social Security$143.08
  1. Rate 6.2% × $2,307.69 of Social Security wages, wage base $184,500.00.
  2. This paycheck $143.08

Social Security Administration, contribution and benefit base. 6.2% up to the 2026 wage base of $184,500.00. The annual maximum is $11,439.00.

Medicare$33.46
  1. This paycheck $33.46

IRS Publication 15 (2026). 1.45% of Medicare wages. No wage base.

Nebraska income tax$71.17
  1. Standard deduction $8,850.00
  2. Taxable amount used here $51,149.94
  3. Annual tax before dividing $2,026.45
  4. Credit $176.00
  5. This paycheck $71.17

Tax Foundation, state income tax rates and brackets, 2026. Nebraska statutory brackets as of the Tax Foundation’s January 1, 2026 table. This is not the employer wage-bracket withholding table, which can differ.

Net pay$1,866.90

Nebraska state income tax by salary, 2026. Single filer, blank 2020 W-4, no benefits, no city or county tax. Same engine as the calculator.
SalaryNebraska income tax per yearEffective state ratePer monthTake-home after all taxes
$30,000$5231.74%$43$25,761
$40,000$9402.35%$78$33,379
$50,000$1,3952.79%$116$40,959
$60,000$1,8503.08%$154$48,539
$75,000$2,5323.38%$211$59,059
$100,000$3,6703.67%$305$75,509
$150,000$5,9453.96%$495$107,845
$250,000$10,4954.20%$874$172,686

How Nebraska taxes wages

Statutory estimate, not the employer wage table. The calculator uses a standard deduction of $8,850 for a single filer and $17,700 for joint filers. Nebraska’s top rate on the January 2026 table is 4.55%. A personal exemption credit of $176 ($352 joint) comes off the tax. There is no local wage tax. Source: Nebraska Department of Revenue.

What is not in the state income tax number

The state line here is income tax only. Federal income tax follows IRS Publication 15-T, and Social Security and Medicare are the same in every state. Nebraska has no employee local wage tax in this calculator.

Nebraska tax on a paycheck

For take-home pay after every tax, use the Nebraska paycheck calculator, or the Nebraska hourly to salary calculator if you are starting from a wage. Wages at the bottom of the scale: Nebraska minimum wage. Every state at once: state income tax rates.

Nebraska income tax brackets, 2026 (statutory rate table). The first row starts at the amount shown; income here is taxable income after the state standard deduction and exemptions.
Single filer, taxable incomeRateMarried filing jointly, taxable income
$0 to $4,1302.46%$0 to $8,250
$4,130 to $24,7603.51%$8,250 to $49,530
Over $24,7604.55%Over $49,530
The same $75,000 salary next door, 2026, single filer.
StateTop rateState income tax per yearTake-home per year
Nebraska income tax (this page)4.55%$2,532$59,059
Iowa income tax3.8%$2,198$59,394
Kansas income tax5.58%$3,385$58,207
South Dakota income taxnone$0$61,592

Sources

Keep reading

Brackets used for the estimate

Single and married filing separately
OverRate
$02.46%
$4,1303.51%
$24,7604.55%
Married filing jointly
OverRate
$02.46%
$8,2503.51%
$49,5304.55%

Source: Nebraska Department of Revenue. Head of household uses the single brackets on this page, except where the method above says otherwise.

Nearby calculators

Questions

Does Nebraska have a state income tax?

Yes. Statutory estimate, not the employer wage table. The top rate used on this page is 4.55%.

What is the Nebraska income tax rate in 2026?

3 brackets from 2.46% to 4.55%. The bracket table on this page lists every rate.

How much Nebraska income tax on $50,000?

About $1,395 a year for a single filer in 2026, an effective rate of 2.79%. Federal tax, Social Security and Medicare are extra.

How much Nebraska income tax on $100,000?

About $3,670 a year for a single filer in 2026, an effective rate of 3.67%.

Is this the amount an employer withholds?

It is an estimate of the tax owed using the statutory rates, not the state’s wage-bracket withholding table, so a pay stub can differ.

Who is responsible

Published by PaycheckZip.com. A credentialed reviewer has not signed this page. The review seat is open. Figures are estimates from the tables named in the method, checked 2026-10-09. They are not tax advice.

Case amounts on the public list, such as $216.15 of federal income tax on the single biweekly example, come from the same code as this page.