Nebraska income tax brackets for 2026
Nebraska taxes wages at rates from 2.46% to 4.55%. The rates apply to taxable income: your wages after pre-tax deductions and the deductions and exemptions shown below.
| Single: taxable income | Rate |
|---|---|
| Up to $4,130 | 2.46% |
| $4,130 to $24,760 | 3.51% |
| Over $24,760 | 4.55% |
| Married filing jointly: taxable income | Rate |
|---|---|
| Up to $8,250 | 2.46% |
| $8,250 to $49,530 | 3.51% |
| Over $49,530 | 4.55% |
| Head of household: taxable income | Rate |
|---|---|
| Up to $7,700 | 2.46% |
| $7,700 to $39,620 | 3.51% |
| Over $39,620 | 4.55% |
Deductions, exemptions and credits
| Standard deduction | $8,850 single · $17,700 married |
|---|---|
| Personal credit | $176 single · $352 married |
| Dependent credit | $176 each |
- Nebraska's top rate fell from 5.2% to 4.55% on January 1, 2026, and is scheduled to reach 3.99% in 2027.
- Personal exemptions are $176 tax credits rather than deductions.
No Nebraska payroll deductions
Nebraska does not take disability, paid leave or unemployment contributions from employees. State unemployment insurance is paid by employers, so the only deductions from a Nebraska paycheck are federal taxes, Nebraska income tax and anything you choose, such as 401(k) contributions or health insurance.
Local income taxes in Nebraska
Nebraska cities and counties do not tax wages.
Example: $60,000 salary in Nebraska
A single filer earning $60,000 a year, paid every two weeks, with a standard 2026 W-4 and no 401(k) or health deductions:
| Every two weeks | Per paycheck | Per year |
|---|---|---|
| Gross pay | $2,307.69 | $60,000.00 |
| Federal income tax | -$193.08 | -$5,020.00 |
| Social Security (6.2%) | -$143.08 | -$3,720.00 |
| Medicare (1.45%) | -$33.46 | -$870.00 |
| Nebraska income tax | -$71.17 | -$1,850.46 |
| Take-home pay | $1,866.91 | $48,539.54 |
Nebraska income tax is about $1,850.46 a year here, 3.08% of gross pay. All taxes together take 19.1% of pay. Federal withholding is the 2026 single schedule: $60,000 less the $8,600 allowance gives $51,400, taxed at $1,240 plus 12% above $19,900, or $5,020 a year.
Take-home pay in Nebraska at different salaries
Yearly take-home pay for a single filer in Nebraska, paid every two weeks, with no pre-tax deductions or local tax. For a married couple filing jointly on $120,000, take-home pay is about $97,079 a year (19.1% in taxes).
| Salary | Nebraska tax | Take-home per year | Per paycheck |
|---|---|---|---|
| $30,000 | $523 | $25,762 | $990.85 |
| $45,000 | $1,168 | $37,170 | $1,429.60 |
| $60,000 | $1,850 | $48,540 | $1,866.91 |
| $80,000 | $2,760 | $62,350 | $2,398.06 |
| $100,000 | $3,670 | $75,510 | $2,904.21 |
| $150,000 | $5,945 | $107,846 | $4,147.91 |
| $250,000 | $10,495 | $172,687 | $6,641.79 |
How the Nebraska paycheck estimate works
Federal income tax follows IRS Publication 15-T for 2026: your paycheck is annualized, an allowance for the standard deduction is taken off, the 2026 withholding schedule for your filing status is applied, and W-4 credits and extra withholding are added back per paycheck. Social Security is 6.2% of wages up to $184,500 and Medicare 1.45%, plus 0.9% on wages over $200,000.
Nebraska tax is estimated for the whole year: wages after pre-tax deductions, less the standard deduction, run through the brackets above, minus credits, then divided by the number of paychecks.
Nebraska tax = Brackets(Wages − pre-tax deductions − standard deduction) − credits