Nebraska tax summary for 2026
| Tax on wages | Graduated brackets |
|---|---|
| Starting point | Federal adjusted gross income |
| Rates (single) | 2.46% – 4.55% |
| Standard deduction | Single $8,850 · Married filing jointly $17,700 · Head of household $12,950 · Married filing separately $8,850 |
| Personal exemption | Single $176 · Married filing jointly $352 · Head of household $176 · per dependent $176 — a credit subtracted from tax |
| Federal income tax deduction | Not allowed |
| Employee payroll taxes | None |
| Local income taxes | None |
Nebraska income tax brackets 2026
Rates apply to Nebraska taxable income, after the deductions above.
| Rate | Single: income over | Married filing jointly: income over | Head of household: income over | Married filing separately: income over |
|---|---|---|---|---|
| 2.46% | $0 | $0 | $0 | $0 |
| 3.51% | $4,130 | $8,250 | $7,700 | $4,130 |
| 4.55% | $24,760 | $49,530 | $39,620 | $24,760 |
Worked example: $65,000, single, paid biweekly
Computed by the same engine as the calculator, with no pre-tax deductions.
| Line | Per paycheck | Annual |
|---|---|---|
| Gross pay | $2,500.00 | $65,000 |
| Federal income tax | $216.15 | $5,620 |
| Social Security | $155.00 | $4,030 |
| Medicare | $36.25 | $943 |
| Nebraska income tax | $79.92 | $2,078 |
| Take-home pay | $2,012.67 | $52,330 |
Effective tax rate 19.5%; tax on the next dollar earned 24.2%. Nebraska taxable income is $56,150, and an exemption credit of $176 is subtracted from the tax.
Second example: $120,000, married filing jointly, two children
Take-home $101,831 a year ($3,916.58 biweekly). Federal income tax $5,640 after a $4,400 Child Tax Credit, Social Security and Medicare $9,180, Nebraska income tax $3,349.
How the Nebraska estimate is calculated
- Start from federal adjusted gross income — wages minus traditional 401(k) and Section 125 deductions.
- Subtract the Nebraska standard deduction for your filing status. Personal exemptions are a credit taken off the tax at the end (dependents = the number of children you enter).
- Apply the brackets.
- Divide the annual total by your number of paychecks.
What this Nebraska calculator does not model
- Additional standard deduction for age 65+ or blind
- Nebraska Earned Income Credit
- Child and dependent care credit, School Readiness and Child Care tax credits
- Nebraska education savings plan (529) deduction
- Property Tax Incentive Act credit (school/community college property taxes)
- Other Nebraska credits and adjustments
Data notes
- 2026 rate schedule (Nebraska Tax Calculation Schedule 8-460-2026): 2.46% / 3.51% / 4.55%. The schedule prints four rows (single: $4,130, $24,760, $39,900) but rates three and four are both 4.55% for 2026, so the effective thresholds are $4,130 and $24,760 single/MFS, $8,250 and $49,530 MFJ, $7,700 and $39,620 HOH. Both upper rates fall to 3.99% for 2027 (LB 754, 2023).
- Standard deduction (2026 Form 1040N-ES): $8,850 single/MFS, $17,700 MFJ, $12,950 HOH. The previous file used the federal standard deduction ($16,100 etc.), which Nebraska does not use.
- Personal exemption: Nebraska gives a nonrefundable personal exemption CREDIT of $176 per exemption for 2026 (taxpayer, spouse, each dependent) per the 2026 Form 1040N-ES. Modeled as isCredit with $176 single/HOH, $352 MFJ, $176 per dependent.
- Withholding values (the $2,440 annual allowance in Circular EN) are not used for liability.
Sources
- State income tax: 2026 Nebraska Individual Estimated Income Tax Payment Vouchers, Form 1040N-ES (standard deduction and $176 personal exemption credit for 2026) (read 2026-10-07)
- State income tax: 2026 Nebraska Tax Calculation Schedule for Individual Income Tax (posted as final pending IRS changes) (read 2026-10-07)
- State income tax: Nebraska Revised Statutes §77-2715.03 – Individual Income Tax Brackets and Rates (read 2026-10-07)
Federal figures come from the IRS and SSA; see the methodology page.
Compare nearby and similar states
Neighboring states: Colorado, Iowa, Kansas, Missouri, South Dakota, Wyoming
States with a similar tax setup: West Virginia, New Jersey, South Carolina, Arkansas, New Mexico, California
See every state side by side in the salary comparison by state, or browse all state paycheck calculators.