Nebraska Paycheck Calculator 2026

Nebraska cut its top rate to 4.55% for 2026 and it falls again to 3.99% in 2027, so expect withholding to drop again next January.

Last updated: October 2026

Pay and filing

$

Annual gross: $65,000

$

Used to stop Social Security at the $184,500 wage base and to start the extra 0.9% Medicare above $200,000 on this paycheck.

Form W-4

Step 3: $2,200 per child and $500 per other dependent, a year.

$

For example education or child care credits you expect to claim.

$

Interest, dividends or other income with no withholding.

$

Deductions beyond the standard deduction, including deductible IRA contributions.

$

Retirement and benefits

%

$3,900 a year, capped at the $24,500 employee limit for 2026.

Traditional contributions lower federal and most state income tax now, but not Social Security or Medicare.

$

Through payroll, an HSA avoids income tax and FICA. California and New Jersey still tax it.

$

2026 limit $3,400.

$

2026 limit $7,500 per household ($3,750 married filing separately).

Take-home this paycheck
$1,887.50
biweekly net pay
Take-home for the year
$49,074.99
If every paycheck is the same

Paycheck breakdown (biweekly)

Gross pay$2,500.00
401(k) (pre-tax)-$150.00
Federal income tax-$198.15
Social Security (6.2%)-$155.00
Medicare (1.45%)-$36.25
Nebraska income tax-$73.10
Net take-home pay$1,887.50

Annual summary

Annual gross
$65,000.00
Federal income tax withheld
$5,152.00
Nebraska income tax
$1,900.51
Social Security and Medicare
$4,972.50
Social Security $4,030.00, Medicare $942.50
Annual take-home
$49,074.99
How this is worked out. Federal withholding uses the IRS Publication 15-T percentage method for a 2020 or later W-4: your taxable pay is annualized, Step 4(a) is added, Step 4(b) and the $16,100 standard deduction are taken off, the 2026 brackets are applied (at full width), Step 3 credits are subtracted and the result is divided by 26 paychecks. State tax is your estimated Nebraskatax for the year spread evenly; your employer's state tables can differ by a few dollars a paycheck.

Nebraska paycheck rules for 2026

State income tax, 20263 brackets from 2.46% to 4.55%; top rate from $24,760 of taxable income (single)
Deductions before taxstandard deduction $8,850 single, $17,700 joint; personal credit $176 per person
Withholding certificateForm W-4N
Bonus (supplemental) withholdingNo separate flat rate: a bonus is taxed with your regular pay (aggregate method)
Mandatory payroll premiumsNone for employees
Local income taxesNone
Reciprocity agreementsNone
Sales tax (for context)5.50% state, 6.98% average combined with local (rank 27 of 51)

Worked example: $60,000 in Nebraska

Single filer, paid every two weeks (26 paychecks), standard W-4, no 401(k) or other benefits.

Gross pay$2,307.69
Federal income tax-$193.08
Social Security (6.2%)-$143.08
Medicare (1.45%)-$33.46
Nebraska income tax-$71.17
Take-home pay$1,866.91

Nebraska take-home pay at different salaries

Single filer, paid every two weeks, standard W-4, no benefits, no local tax.

SalaryPer paycheckPer yearTo Nebraska
$40,000$1,283.83$33,380$940
$60,000$1,866.91$48,540$1,850
$100,000$2,904.21$75,510$3,670
$150,000$4,147.91$107,846$5,945

Living and working in Nebraska

Nebraska's state sales tax is 5.50%; with local add-ons the average combined rate is 6.98%, ranked 27 of 51 as of July 2026.

Nebraska is cutting its top rate every year on a statutory schedule that reaches 3.99% in 2027.

In retirement: Nebraska completed its phase-out of Social Security taxation in 2024, so benefits are now fully exempt. Pensions and IRA withdrawals remain taxable.

Nebraska paycheck questions

How much is take-home pay on $60,000 in Nebraska?

A single filer paid $60,000 a year every two weeks, with no pre-tax benefits, takes home about $1,866.91 a paycheck in Nebraska ($48,540 a year). Each $2,307.69 paycheck loses $193.08 to federal income tax, $176.54 to Social Security and Medicare, $71.17 to Nebraska income tax. That is $1,850 a year less than the same salary in a state with no income tax or payroll premiums.

How much Nebraska income tax comes out of each paycheck?

LB 754 cut the top rate to 4.55% for 2026 and to 3.99% in 2027. Three brackets for 2026: 2.46%, 3.51% and 4.55%. On a $60,000 salary that works out to about $71.17 every two weeks, an effective 3.08% of gross pay.

What else does Nebraska take out of a paycheck?

Apart from income tax, Nebraska requires no other employee payroll deduction, so the remaining lines on your stub are federal income tax, Social Security, Medicare and any benefits you chose.

I live in another state but work in Nebraska. Whose tax comes out?

Nebraska has no reciprocal agreements, so your employer withholds Nebraska tax on wages for work done in Nebraska. Your home state normally gives a credit for tax paid to Nebraska, so you are not taxed twice on the same pay, but you may need to file in both states.

How are bonuses withheld in Nebraska?

Federally, a bonus paid separately is usually withheld at a flat 22% (37% on supplemental pay above $1 million in the year). For Nebraska: No separate flat rate: a bonus is taxed with your regular pay (aggregate method).

Which form sets my Nebraska withholding?

Nebraska uses Form W-4N alongside the federal Form W-4. If you do not file one, your employer uses the state's default setting, usually single with no allowances or adjustments. Update it after marriage, a new child or a second job.