Nebraska paycheck taxes at a glance
| State income tax | 2.46% to 4.55% (3 brackets) |
|---|---|
| Standard deduction | $8,850 single, $17,700 joint, $12,950 head of household |
| Personal credit (off the tax) | $176 single, $352 joint |
| Per dependent | $176 credit |
| Pre-tax deductions | 401(k), HSA and health premiums lower state tax too |
| Local income tax | None on wages |
| State payroll deductions | None |
| Reciprocity | None |
| Figures | Tax year 2026 (see note) |
Every paycheck also has federal income tax, Social Security (6.2% up to $184,500) and Medicare (1.45%), worked out with the same 2026 IRS figures as ourmain paycheck calculator.
Nebraska income tax brackets
| Taxable income | Rate |
|---|---|
| $0 to $4,130 | 2.46% |
| $4,130 to $24,760 | 3.51% |
| Over $24,760 | 4.55% |
| Taxable income | Rate |
|---|---|
| $0 to $8,250 | 2.46% |
| $8,250 to $49,530 | 3.51% |
| Over $49,530 | 4.55% |
| Taxable income | Rate |
|---|---|
| $0 to $7,700 | 2.46% |
| $7,700 to $39,620 | 3.51% |
| Over $39,620 | 4.55% |
Worked examples
A $60,000 salary in Omaha, single, paid every two weeks
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $2,307.69 | $60,000 |
| Federal income tax | − $193.08 | − $5,020 |
| Social Security and Medicare | − $176.54 | − $4,590 |
| Nebraska income tax | − $71.17 | − $1,850 |
| Take-home pay | $1,866.91 | $48,540 |
Single, paid every two weeks (26 paychecks). Nebraska taxable income is $51,150 and the state tax is $1,850, an effective 3.084% of gross pay. After the $8,850 standard deduction, more than half of the taxable income sits in the 4.55% bracket, and the $176 credit then comes off the tax.
A $110,000 household in Lincoln, married filing jointly with two children
| Per paycheck | Per year | |
|---|---|---|
| Gross pay | $4,230.77 | $110,000 |
| 401(k) at 5% | − $211.54 | − $5,500 |
| Federal income tax | − $145.38 | − $3,780 |
| Social Security and Medicare | − $323.65 | − $8,415 |
| Nebraska income tax | − $101.68 | − $2,644 |
| Take-home pay | $3,448.51 | $89,661 |
Married filing jointly, 2 children, paid every two weeks (26 paychecks). Nebraska taxable income is $86,800 and the state tax is $2,644, an effective 2.403% of gross pay. The 5% 401(k) deferral lowers Nebraska wages too. Four exemption credits of $176 each come straight off the state tax after the brackets are applied.
The LB 754 rate cuts
LB 754, passed in 2023, lowers Nebraska’s top individual rate in steps from 6.64%: 5.84% in 2024, 5.20% in 2025, 4.55% in 2026 and 3.99% from 2027. For 2026 the third bracket also drops from 5.01% to 4.55%, so the top two brackets share one rate. The bottom rates of 2.46% and 3.51% are unchanged. Bracket edges move with inflation each year, which is why the thresholds here differ slightly from 2025.
Credits instead of exemptions
Nebraska does not deduct a personal exemption from income. Instead it subtracts a personal exemption credit from the tax itself: $176 for 2026 for you, your spouse on a joint return and each dependent. A credit is worth the same to everyone, whatever their bracket. Parents of children aged 5 or younger in licensed child care may also apply for a refundable child care tax credit, which this calculator does not include because it requires an application.
No local income tax, no reciprocity
No Nebraska city or county taxes wages, so Omaha and Lincoln paychecks are worked out the same way. There is no state disability or paid-leave deduction, and unemployment insurance is paid by employers. Nebraska has no reciprocal agreements: if you live in Council Bluffs and work in Omaha, Nebraska taxes those wages and Iowa gives you a credit at home. Nebraskans who work in Iowa do the reverse.
Nebraska vs. neighboring states
Take-home pay on a $75,000 salary, single, no pre-tax deductions and no local tax:
| State | Income tax | State tax + programs | Take-home |
|---|---|---|---|
| Nebraska | 2.46% to 4.55% (3 brackets) | $2,533 | $59,060 |
| South Dakota | None on wages | $0 | $61,593 |
| Iowa | Flat 3.8% | $2,198 | $59,394 |
| Missouri | 2% to 4.7% (8 brackets, 0% up to $1,348 single) | $2,534 | $59,059 |
| Kansas | 5.2% to 5.58% (2 brackets) | $3,385 | $58,207 |
| Colorado | Flat 4.4% | $2,922 | $58,671 |
| Wyoming | None on wages | $0 | $61,593 |
Where you work and where you live can both matter. See paycheck calculators for every state for the full comparison.