This free Nebraska paycheck calculator shows your 2026 take-home pay. It covers federal income tax, Nebraska state tax, Social Security and Medicare. The top Nebraska rate is 4.55% for 2026. It was 5.20% in 2025. LB 754, passed in 2023, set a schedule of yearly cuts. The top rate reaches 3.99% in 2027.
Nebraska has its own standard deduction, and it is not the federal one. It also gives you a personal exemption credit of $176 per person. A credit is not the same thing as a deduction, and the difference is worth real money. Nebraska has no local income tax, so Omaha and Lincoln take nothing extra.
How Nebraska taxes your paycheck in 2026
Nebraska has three steps for a single filer. You pay 2.46% on the first $4,130 of Nebraska taxable income. Dollars from there up to $24,760 are taxed at 3.51%. Everything above $24,760 is taxed at 4.55%. Only the dollars inside each step pay that step rate.
A married couple filing together gets wider steps. They pay 2.46% up to $8,250 and 3.51% up to $49,530. Above $49,530 the rate is 4.55%. Head of household sits in between. That status pays 2.46% up to $7,700 and 3.51% up to $39,620, then 4.55%.
The Nebraska standard deduction is $8,850 for a single filer. It is $17,700 for a married couple filing together and $12,950 for head of household. Nebraska adjusts its brackets for inflation every year. So the step amounts above will shift again for 2027, on top of the rate cut.
The $176 credit is not a deduction
Nebraska gives a personal exemption credit of $176 per person for 2026. Last year it was $171. The word exemption in that name is misleading. This is a credit, and credits work differently. A credit is subtracted from your tax bill after the rates have been applied.
A deduction works the other way round. It comes off your income before the rates touch it. So a $176 deduction at the 4.55% rate would save you about $8. The $176 credit saves you the full $176. That is more than twenty times the benefit for the same headline number.
Each person on the return gets one $176 credit. A married couple filing together gets $352 between them. The calculator applies your credit and stops your Nebraska tax at zero. A credit larger than your tax will not become a refund here.
A falling rate, and what this page leaves out
Nebraska rates have been dropping on a set schedule. LB 754 wrote the plan into law back in 2023. The top rate was 5.20% for 2025 and is 4.55% for 2026. It reaches 3.99% in 2027. If your pay stays flat, your Nebraska tax bill should fall again next year.
Social Security benefits have been fully exempt from Nebraska tax since 2024. That is good news for retirees in the state. It does not change your paycheck while you are working. You still pay the 6.2% federal Social Security tax on your wages, because that is a separate federal tax.
A traditional 401(k) lowers your federal tax and your Nebraska tax. It does not lower Social Security or Medicare. Money sent to an HSA through payroll lowers all four. No Nebraska city or county charges an income tax. Omaha, Lincoln, Bellevue and Grand Island all take nothing extra from your check.
Nebraska paycheck FAQ
- How much is $60,000 after taxes in Nebraska?
- Start with a single filer and no pre-tax money. That worker keeps about $48,540 a year, $1,867 per biweekly paycheck, 19.1% total tax rate. The figure covers federal income tax, Nebraska state tax, Social Security and Medicare. Nebraska has no local income tax to add.
- How much is $100,000 after taxes in Nebraska?
- Take a single filer with no pre-tax money. That worker keeps about $75,510 a year, $2,904 per biweekly paycheck, 24.5% total tax rate. Adding 401(k) or HSA money above will raise the take-home share. Omaha and Lincoln charge no city income tax.
- What is the Nebraska income tax rate in 2026?
- The top rate is 4.55% for 2026, down from 5.20% in 2025. The rates below it are 2.46% and 3.51%. A single filer pays 2.46% to $4,130, then 3.51% to $24,760, then 4.55%. LB 754 set the schedule of cuts back in 2023.
- What are the Nebraska brackets for married couples?
- A married couple filing together pays 2.46% on the first $8,250 and 3.51% up to $49,530. Above $49,530 the rate is 4.55%. Head of household pays 2.46% to $7,700 and 3.51% to $39,620, then 4.55%. Nebraska adjusts these amounts for inflation each year.
- What is the $176 Nebraska personal exemption credit?
- It is a credit, not a deduction, despite the name. A credit comes off your tax bill after the rates are applied. A deduction would come off your income first. Each person gets $176 for 2026, up from $171. A married couple filing together gets $352.
- Will the Nebraska tax rate drop again?
- Yes. LB 754 sets a top rate of 3.99% for 2027, down from 4.55% this year. The rate has fallen every year under that schedule. If your pay stays flat, your Nebraska bill should be smaller next year.
- Does Nebraska use the federal standard deduction?
- No. Nebraska sets its own. For 2026 it is $8,850 for a single filer. A married couple filing together gets $17,700. Head of household gets $12,950. That is why your Nebraska taxable income does not match your federal taxable income.
Sources
- Nebraska Department of Revenue — individuals
- Nebraska Department of Revenue — Form 1040N-ES, rate schedules
- Tax Foundation — Nebraska tax data
All sources accessed and figures verified August 2026.