Nebraska Paycheck Calculator — Rate Falling to 3.99% by 2027 · Free 2026 NE Tool
Free Nebraska paycheck calculator 2026. Enter your pay and instantly see your take-home after NE state tax, federal tax & FICA.
NE state tax: 2.46% – 4.55%
No local tax
Min wage: $13.50/hr
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Your Nebraska Take-Home Pay (estimated)
$0.00
per paycheck
Gross Pay
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Total Taxes
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Effective Rate
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Full Paycheck Breakdown
Item
Amount
Gross Pay
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— Federal Income Tax
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— Nebraska State Income Tax
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— Social Security (6.2%)
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— Medicare (1.45%)
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— Pre-tax Deductions
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— Post-tax Deductions
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Net Take-Home Pay
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Disclaimer: Estimates only. Actual withholding may vary based on W-4 elections, additional income, tax credits, and payroll software. Consult a tax professional.
Note: If your actual paycheck is lower than this estimate, check unaccounted overtime, deduction differences, or W-4 elections against our pay stub guide.
✓ Reviewed for AccuracyReviewed by Jordan Ellis — Senior Payroll & Tax Analyst · Last reviewed: June 2026
Nebraska is in the middle of a multi-year tax reform reducing its top rate from 6.84% to 3.99% by 2027. For 2026, the four-bracket system below applies. Enter your details for an instant estimate of your Nebraska take-home pay after all taxes and deductions.
Section 2
Nebraska Income Tax Rates 2026
Nebraska is reducing its income tax rates through multi-year legislation. The 2026 brackets reflect the current reform schedule — rates are lower than they were just two years ago, and will continue falling. Here is the complete picture for paycheck withholding purposes.
Nebraska State Income Tax Brackets — Single Filers (2026)
Tax Rate
Taxable Income Range (Single)
Tax Owed on This Bracket
Reform Status
2.46%
$0 – $3,700
Up to $91
Staying
3.51%
$3,701 – $22,170
$91 + 3.51% over $3,700
Reducing
4.24%
$22,171 – $35,730
$627.62 + 4.24% over $22,170
Reducing
4.55%
Over $35,730
$1,168.10 + 4.55% over $35,730
→ 3.99% by 2027
Nebraska State Income Tax Brackets — Married Filing Jointly (2026)
Tax Rate
Taxable Income Range (MFJ)
2.46%
$0 – $7,390
3.51%
$7,391 – $44,350
4.24%
$44,351 – $71,460
4.55%
Over $71,460
Nebraska's ongoing tax reform: In 2022, Nebraska Governor Pete Ricketts signed LB 873 into law, beginning a phased reduction in income tax rates. The top rate was 6.84% in 2022, and under LB 754's 2023 acceleration has fallen faster than originally scheduled — reaching approximately 4.55% by 2026, on track for 3.99% by 2027. For 2026, workers near the top bracket are already saving significantly compared to just a few years ago. Nebraska also provides a standard deduction that conforms to federal amounts for withholding purposes.
Section 3
How Nebraska Paycheck Tax Is Calculated
Nebraska uses four progressive tax brackets, federal conformity for standard deductions, and no local income taxes. Here is exactly how each Nebraska paycheck is processed from gross to the net figure on your pay stub.
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Gross Pay Calculation
Hourly workers: rate × hours in the period. Salaried workers: annual salary ÷ pay periods. Nebraska follows federal FLSA overtime rules: 1.5× after 40 hours/week. Nebraska's minimum wage of $13.50/hour (2026) is significantly above the federal floor — all non-exempt Nebraska employees must be paid at least this rate. Tipped employees may earn $10.13/hour in cash wages with tips making up the balance.
2
Pre-Tax Deductions Reduce Taxable Income
401(k), 403(b), health insurance premiums, HSA, and FSA contributions all reduce your gross pay before taxes. Nebraska uses federal AGI as the starting point for state income calculation, so these pre-tax deductions reduce both your federal and state taxable income simultaneously. At Nebraska's top bracket of 4.55%, each $1,000 in pre-tax deductions saves you $45.50 in state tax alone — on top of federal and FICA savings.
3
Federal Income Tax Withholding
Federal withholding uses the 2026 IRS Publication 15-T Percentage Method. Most Nebraska workers earning $40,000–$90,000 fall in the 12%–22% federal brackets. Federal standard deduction: $15,000 (single) / $30,000 (MFJ) for 2026. Nebraska workers in the Omaha metro with higher incomes from tech, finance, or insurance sectors may hit the 24% or 32% federal bracket.
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FICA Taxes
Social Security: 6.2% up to $184,500 wage base. Medicare: 1.45% on all wages. Additional 0.9% Medicare surtax over $200,000 (single). Nebraska has no state-level FICA modifications — the federal rates apply directly.
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Nebraska State Income Tax Withholding
Your employer uses the Nebraska Circular EN withholding tables published by the Nebraska Department of Revenue. Withholding is calculated on annualized income using the four-bracket progressive system above. Nebraska's standard deduction for withholding purposes conforms to federal amounts. Workers are required to file a Nebraska Form W-4N (or may use federal W-4 if allowances match). Nebraska withholds no county or city tax — only state.
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Post-Tax Deductions → Net Pay
Post-tax items (Roth 401k, garnishments, union dues) are subtracted after all taxes. Your net take-home is the remainder. Nebraska's Wage Payment and Collection Act requires wages to be paid on the next regular payday following separation, for both discharged and resigning employees.
Section 4
Pre-Tax Deductions That Boost Your Nebraska Take-Home Pay
With Nebraska's top rate at 4.55% in 2026 (before it drops further), pre-tax deductions create meaningful savings — see how tax withholding works in our deduction breakdown for the underlying math. Here is how Nebraska workers can legally increase their take-home pay right now.
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Traditional 401(k) — High Value While Top Rate Remains at 4.55%
Nebraska workers in the top bracket have an extra incentive to maximize pre-tax retirement contributions now — before the top rate drops to 3.99% in 2027. Maxing your 401(k) at the 2026 limit of $23,500 saves a top-bracket Nebraska worker $1,069.25/year in state income tax alone (4.55% × $23,500), plus approximately $5,170 in federal tax (22% bracket) and $1,797 in FICA — a combined savings of over $8,000/year.
2026 limit: $23,500Lock in 4.55% deduction now50+ catch-up: +$7,500
Employer-sponsored health plan premiums paid through a Section 125 cafeteria plan reduce gross wages before federal, state, and FICA calculations. Nebraska's growing tech sector in Omaha and healthcare industry in Lincoln and Omaha make employer-sponsored plans widely available. Average employee contributions in Nebraska run $130–$320/month for individual health coverage, generating meaningful per-paycheck tax savings.
Reduces gross before all taxesSaves NE + fed + FICA
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Nebraska-Specific Tax Benefits Worth Knowing
While not paycheck deductions, Nebraska offers several credits that reduce your annual tax bill: the Nebraska Earned Income Credit (10% of federal EITC), the Child Care Tax Credit, and a Property Tax Credit for homeowners that has grown significantly in recent budgets. Nebraska also exempts Social Security benefits from state income tax for taxpayers with income below certain thresholds — a major benefit for retirees still working part-time.
NE EITC: 10% of federal creditSS benefit exemption availableProperty tax credit (growing)
Nebraska tax planning tip: Because Nebraska's top rate is scheduled to drop to 3.99% in 2027, workers who can defer income (through 401k, deferred compensation plans, or bonus timing) to 2027 or later may benefit significantly. Conversely, accelerating pre-tax deductions in 2026 while the rate is still 4.55% locks in a higher deduction value. Talk to a tax advisor about the optimal timing strategy for your situation.
Section 5
Nebraska Worker Rights & Pay Laws 2026
Nebraska has strengthened several worker protections in recent years, particularly around minimum wage and sick leave. Here is what every Nebraska employee needs to know about their rights.
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Nebraska Minimum Wage — Rising Through 2027
Nebraska voters approved Initiative 433 in November 2022, setting a phased minimum wage increase schedule. The 2026 rate of $13.50/hour is part of this voter-mandated path to $15.00/hour in 2027, with inflation indexing thereafter. Tipped workers may be paid a cash wage of $10.13/hour (75% of minimum) as long as total compensation reaches $13.50/hour with tips. Youth workers under 18 may be paid $10.00/hour during the first 90 consecutive days of employment.
Nebraska voters also approved Initiative 436 in November 2024, establishing mandatory paid sick leave statewide effective January 1, 2025. Under this law: employers with fewer than 20 employees must provide up to 40 hours (5 days) of paid sick leave annually. Employers with 20 or more employees must provide up to 56 hours (7 days). Employees accrue 1 hour of leave per 30 hours worked. Leave can be used for the employee's or a family member's illness, medical appointments, or needs related to domestic violence, sexual assault, or stalking.
The Nebraska Wage Payment and Collection Act (Neb. Rev. Stat. § 48-1228 et seq.) governs how and when employers must pay wages. Key provisions: employers must pay wages on the next regular payday after separation (both voluntary and involuntary) — see our final paycheck rules guide for how this compares to other states. Unauthorized paycheck deductions are prohibited — employers cannot deduct for cash shortages, damaged property, or business losses without your written consent.
Next payday after separationWritten consent required for deductions
Filing a Nebraska Wage Claim: If your paycheck doesn't match what you expect, first check it against our pay stub guide. For unresolved pay disputes, contact the Nebraska Department of Labor, Wage and Hour to file a free administrative wage claim.
Take-Home Pay Guide
How Much Is Taken Out of My Paycheck in Nebraska?
For a Nebraska worker at $70,000/year (bi-weekly), expect ~$330 federal, ~$122 NE state tax (4.55%), ~$206 FICA — leaving ~$2,034/paycheck. This changes modestly in 2027 when NE's top rate drops to 3.99% — saving ~$14/paycheck (~$370/year). Plug in your own salary with our calculator.
Salary Calculator
Nebraska Salary Calculator — 2026 vs. 2027 Net Pay
For a $95,000 Omaha worker: 2026 bi-weekly net ≈ $2,581. After the 2027 rate cut to 3.99%, the same salary nets approximately $2,708 — a $127/paycheck improvement ($3,302/year). Workers who can defer bonuses or RSU vesting from 2026 to 2027 capture the full rate differential.
Real Examples
Nebraska Paycheck Examples — Real Dollar Breakdowns
Bi-weekly take-home estimates for common NE worker profiles. Single filer, standard deduction, no additional pre-tax deductions, 2026 rates. NE top rate is 4.55% — scheduled to reach 3.99% by 2027.
Retail / Service Worker — Lincoln
$35,100/yr ($13.50/hr)
Gross (bi-weekly)
$1,350.00
Federal income tax (~10% eff.)
−$82.00
NE state tax (~3.8% eff.)
−$38.00
Social Security (6.2%)
−$83.70
Medicare (1.45%)
−$19.58
Take-Home (est.)
~$1,127/paycheck
Insurance / Finance — Mutual of Omaha
$75,000/yr
Gross (bi-weekly)
$2,884.62
Federal income tax (~17% eff.)
−$360.00
NE state tax (~5.8% eff.)
−$129.00
Social Security (6.2%)
−$178.85
Medicare (1.45%)
−$41.83
Take-Home (est.)
~$2,175/paycheck
Tech / Healthcare — Omaha Metro
$105,000/yr
Gross (bi-weekly)
$4,038.46
Federal income tax (~21% eff.)
−$594.00
NE state tax (~6.3% eff.)
−$197.00
Social Security (6.2%)
−$250.38
Medicare (1.45%)
−$58.56
Take-Home (est.)
~$2,938/paycheck
State Comparison
Nebraska vs. Neighboring States — Take-Home on $70,000
Nebraska's 4.55% top rate is falling further. Here is the honest comparison on $70,000 (single filer) — and what the 2027 3.99% target rate will mean.
State
Top Rate (2026)
Est. Annual State Tax
Annual Take-Home
vs. NE
🌽 Nebraska
4.55%
~$2,400
~$50,400
Baseline
🌽 Iowa
3.8% flat
~$2,000
~$50,800
+$1,500/yr
🌻 Kansas
5.7%
~$3,000
~$49,800
+$500/yr
🌾 South Dakota
0% (no income tax)
$0
~$52,800
+$3,500/yr
🌵 Colorado
4.4% flat
~$2,300
~$50,500
+$1,200/yr
🌽 Missouri
4.8%
~$2,600
~$50,200
+$900/yr
2027 projection: At the target 3.99% top rate, Nebraska's annual state tax on $70,000 falls to ~$2,100 — closing most of the gap with Iowa and Missouri.
Nebraska's rate-cutting trajectory mirrors three other states we cover: Arkansas (down to 3.7% from 5.9%), South Carolina, and West Virginia — all mid-cut, all trending lower. If Nebraska hits its 2027 target of 3.99%, it will land close to where Florida already sits today: effectively no meaningful state income tax burden for most workers.
Maximize Take-Home
Pre-Tax Deductions That Boost Your Nebraska Take-Home
401(k) — Especially Valuable While Top Rate Remains 4.55%
Nebraska's top bracket of 4.55% is scheduled to fall to 3.99% by 2027. This creates a modest window: maximizing pre-tax 401(k) contributions now saves slightly more in state tax than the same contributions will after the rate reduction. At 4.55%, the 2026 limit of $23,500 saves $1,069 in Nebraska state tax — dropping to $938 at the 2027 target. Mutual of Omaha, Union Pacific, Berkshire Hathaway, and TD Ameritrade employees have strong 401(k) matching programs worth prioritizing now.
Nebraska Paid Sick Leave — New 2025 Law
Nebraska's voter-approved paid sick leave law (effective 2025) requires employers with 20+ employees to provide 1 hour of paid sick leave per 30 hours worked, up to 56 hours (7 days) per year. This is not a paycheck deduction — it is a benefit accrual. However, it means your effective hourly compensation is higher than your gross pay suggests, particularly for hourly workers at Lincoln and Omaha area employers.
Nebraska College Savings (529) Deduction
Nebraska residents can deduct up to $10,000 per year ($5,000 single) in 529 contributions from Nebraska state income at the filing level. This does not reduce paycheck withholding directly but reduces your annual NE tax liability. At 4.55%, a $10,000 annual contribution saves $455 in NE state tax — plus federal tax-free growth. Nebraska's own NEST 529 plan qualifies and has low fees.
Pay Frequency
Nebraska Take-Home by Pay Frequency — $75,000 Salary
Nebraska requires employers to pay at least semi-monthly under NE Rev. Stat. §48-1229. Here is what $75,000 gross looks like per period — single filer, standard deduction, 2026 rates with current 4.55% top rate.
Pay Schedule
Gross Per Period
Federal Tax
NE State Tax
FICA
Net Take-Home
Weekly (52)
$1,442.31
−$162.00
−$67.00
−$110.34
~$1,103
Bi-Weekly (26)
$2,884.62
−$324.00
−$134.00
−$220.67
~$2,206
Semi-Monthly (24)
$3,125.00
−$351.00
−$145.00
−$239.06
~$2,390
Monthly (12)
$6,250.00
−$702.00
−$290.00
−$478.13
~$4,780
NE Payroll Law
Nebraska Wage & Payroll Laws for 2026
Nebraska Minimum Wage — $13.50/hr in 2026
Nebraska voters approved a minimum wage ballot measure (Initiative 433) in 2022, raising the rate incrementally: $10.50 (2023), $12.00 (2024), $13.50 (2025–2026), $15.00 (2027). This legislated path means NE retail, food service, and entry-level workers receive guaranteed wage increases through 2027 without additional legislative action. For a 40-hour/week worker at $13.50/hr, gross annual pay is $28,080 — placing them in the lowest two NE tax brackets where effective rates are 2.46%–3.51%.
Nebraska Wage Payment and Collection Act
Nebraska requires final wages to be paid on the next regular payday after separation. The NE Wage Payment and Collection Act (NE Rev. Stat. §48-1228) allows workers to file complaints with the Nebraska Department of Labor for unpaid wages, with remedies including recovery of wages owed. The Labor Department complaint process is free and does not require an attorney.
NE Paid Sick Leave — New 2025 Voter Initiative
Nebraska voters passed Initiative 436 in November 2024, requiring paid sick leave effective 2025. Employers with 20+ employees must provide 1 hour of paid sick leave per 30 hours worked, up to 56 hours (7 days) per year. Employers with fewer than 20 employees must provide up to 40 hours (5 days) per year. This benefit accrues on your paycheck stub as earned hours, not as a cash deduction. Workers can use sick leave for their own illness or to care for a family member — a first for Nebraska.
NE Tax Facts
Key Nebraska Income Tax Facts for 2026
Nebraska's Rate Cut Trajectory — What Workers Can Expect
Nebraska LB 754 (2023) set a legislated path to reduce the top income tax rate from 6.84% to 3.99% by 2027, accelerating the original LB 873 (2022) schedule. The 2026 rate is 4.55%, already most of the way to the 2027 target. For a Nebraska worker earning $90,000, the difference between the 2022 rate (6.84%) and the 2027 target (3.99%) is approximately $2,565/year in additional take-home pay — one of the most dramatic income tax reductions scheduled in any US state over this window. Workers comparing Nebraska to neighboring Iowa (now at 3.8% flat) will find the gap closing rapidly.
Omaha's Role as a Fortune 500 Hub
Omaha hosts an unusually high concentration of Fortune 500 headquarters for a city its size: Berkshire Hathaway, Union Pacific, Mutual of Omaha, TD Ameritrade (now Schwab), Werner Enterprises, and ConAgra. These employers offer compensation packages — 401(k) matching, profit-sharing, RSU vesting — that significantly affect take-home pay beyond the base salary. A $90,000 Berkshire Hathaway employee with 6% 401(k) matching and pre-tax health benefits may have an effective take-home meaningfully higher than the salary-only calculator output. Always factor employer benefits into your Nebraska take-home calculation.
Nebraska Social Security Tax — Partial Exemption Available
Nebraska previously taxed Social Security benefits in full. LB 873 (2022) phases out state taxation of Social Security income: 60% excluded in 2023, 80% in 2024, and 100% excluded starting 2025. As of 2026, Nebraska retirees pay zero Nebraska state income tax on Social Security benefits — a significant improvement for retired workers and those approaching retirement who factor state taxes into retirement income planning.
Top questions about Nebraska take-home pay, state tax rates, and worker rights. Updated for 2026.
Nebraska has four progressive tax brackets for 2026: 2.46% on the first $3,700 (single) / $7,390 (married), 3.51% on $3,701–$22,170 / $7,391–$44,350, 4.24% on $22,171–$35,730 / $44,351–$71,460, and 4.55% on income above those thresholds. Nebraska is in the middle of an accelerated tax reform plan under LB 754 that will reduce the top rate to 3.99% by 2027. Most middle-income Nebraskans have an effective state tax rate between 3% and 4%.
Example: A single Nebraska worker earning $60,000/year bi-weekly: Gross per paycheck: $2,307.69 | Federal tax: ~$230 | Nebraska state tax: ~$135 | Social Security: ~$143 | Medicare: ~$33 | Total deductions: ~$541 | Take-home: approximately $1,767 per bi-weekly paycheck. Use our calculator above for your exact situation including any pre-tax deductions.
No. Neither Omaha, Lincoln, Bellevue, Grand Island, nor any other Nebraska city or county levies a local income tax. Nebraska state law does not authorize municipalities to impose income taxes. Your only Nebraska income tax obligation is the state income tax to the Nebraska Department of Revenue. This makes NE paycheck calculations simpler than neighboring Iowa (where some school districts have additional surtaxes) or Missouri (where Kansas City and St. Louis levy city income taxes).
Nebraska's minimum wage schedule (per voter-approved Initiative 433): $10.50/hr (2023) → $12.00/hr (2024) → $13.50/hr (2026) → $15.00/hr (2027), then indexed to inflation annually. For tipped workers, the cash wage minimum is 75% of the minimum wage — so $10.13/hour in 2026 (rising to $11.25/hour in 2027). Youth employees in their first 90 days may be paid $10.00/hour regardless of the general minimum. All Nebraska employers — regardless of size — must comply with the state minimum wage.
Yes — effective January 1, 2025. Nebraska voters approved Initiative 436 in November 2024 requiring employers to provide paid sick leave. Employers with fewer than 20 employees must offer up to 40 hours (5 days) of paid sick leave per year. Employers with 20 or more employees must provide up to 56 hours (7 days). Employees accrue at 1 hour per 30 hours worked. This paid sick leave does not affect your paycheck as a deduction — it protects your pay when you need to use sick time. If your employer is denying this benefit or penalizing you for using it, that may be a legal violation.
Nebraska's phased income tax reform means your take-home pay will likely increase in future years, all else being equal. The top rate drops from 4.55% (2026) to 3.99% (2027), and the rate structure simplifies further. For a Nebraska worker earning $80,000/year single, the difference between the 2026 and 2027 top rates on income in the top bracket means approximately $300–$450/year in additional take-home pay starting in 2027. The impact varies by income level — those earning below $35,730 will see smaller changes since they're in lower brackets already.
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Worked Example
🌽 Nebraska: Real Paycheck Breakdown 2026
Agriculture, insurance & tech sectors · No local income taxes · Major reform in progress · Single filer · Bi-weekly pay (26 paychecks/year)
Take-Home (Bi-weekly)
$1,745
Gross (bi-weekly)
$2,307.69
— Federal Income Tax
-$267
— Nebraska State Tax
-$119
— Social Security + Medicare
-$177
Net Take-Home Pay
$1,745
Key insight: Nebraska's rate cuts under LB 754 are among the most significant scheduled in the country — the top rate falls from 6.84% in 2022 to 3.99% by 2027, already reaching 4.55% in 2026. Workers who can time major financial decisions (RSU vesting, bonuses) before year-end 2026 vs. after January 2027 could see meaningful differences.
Need a different salary or filing status? Use the Nebraska paycheck calculator above.
How Nebraska Compares
Nebraska's top rate drops dramatically to 3.99% in 2027 — workers earning $80k+ could see $1,500–$2,000/year more in take-home pay starting next year. Neighboring state: Iowa (3.8%–5.7%) or Kansas (3.1%–5.7%).