How Nebraska taxes your paycheck
Under LB 754 (2023), Nebraska's top individual rate fell from 5.20% in 2025 to 4.55% for 2026, and the third bracket (5.01% in 2025) also drops to 4.55%, so the four-bracket schedule works as three rates: 2.46%, 3.51% and 4.55%. Brackets, the standard deduction ($8,850 single, $17,700 joint, $12,950 head of household) and the $176 personal exemption credit per person are indexed for inflation. Nebraska sets its own standard deduction and did not adopt the One Big Beautiful Bill Act's federal amount. The top rate is scheduled to fall again to 3.99% in 2027.
2026 Nebraska income tax brackets
| Taxable income (single) | Rate |
|---|---|
| $0 to $4,130 | 2.46% |
| $4,130 to $24,760 | 3.51% |
| Over $24,760 | 4.55% |
| Taxable income (married filing jointly) | Rate |
|---|---|
| $0 to $8,250 | 2.46% |
| $8,250 to $49,530 | 3.51% |
| Over $49,530 | 4.55% |
| Deduction or credit | Single | Married | Head of household |
|---|---|---|---|
| Standard deduction | $8,850 | $17,700 | $12,950 |
| Personal exemption | $0 | $0 | $0 |
| Personal credit | $176 | $352 | $176 |
Local income taxes
Nebraska cities and counties do not levy income or wage taxes.
Take-home pay in Nebraska at common salaries
Single filer, 2026 rules, no pre-tax deductions or local taxes.
| Salary | Federal tax | FICA | Nebraska taxes | Take-home | Biweekly |
|---|---|---|---|---|---|
| $30,000 | $1,420 | $2,295 | $523 | $25,762 | $991 |
| $40,000 | $2,620 | $3,060 | $940 | $33,380 | $1,284 |
| $50,000 | $3,820 | $3,825 | $1,395 | $40,960 | $1,575 |
| $60,000 | $5,020 | $4,590 | $1,850 | $48,540 | $1,867 |
| $75,000 | $7,670 | $5,738 | $2,533 | $59,060 | $2,272 |
| $100,000 | $13,170 | $7,650 | $3,670 | $75,510 | $2,904 |
| $150,000 | $24,734 | $11,475 | $5,945 | $107,846 | $4,148 |
How Nebraska compares
At a $60,000 salary, Nebraska ranks #21 of 51 for take-home pay. The table below shows the states closest in take-home pay.
Minimum wage in Nebraska
The Nebraska minimum wage is $15.00 an hour as of January 1, 2026. A full-time minimum wage job pays $31,200 a year before taxes and about $26,684 after taxes. See the full Nebraska minimum wage guide for tipped wages and scheduled increases.
What this calculator does not include
Ignores the dependent exemption credit ($176 each), extra standard deductions for age 65+ or blind filers, Nebraska's itemized deduction rules, and refundable credits such as the state earned income credit. Nebraska's statutory schedule has a fourth bracket (over $39,900 single), but it carries the same 4.55% rate in 2026, so it is merged here. The calculator also leaves out dependents, tax credits, additional withholding on your W-4 and non-wage income. Your employer's withholding can differ from your final tax bill.
Frequently asked questions
Does Nebraska have a state income tax?
Yes. Nebraska taxes wages at graduated rates from 2.46% to 4.55% for 2026. Your employer withholds it from each paycheck along with federal taxes.
How much is $60,000 after taxes in Nebraska?
A single filer earning $60,000 in Nebraska keeps about $48,540 a year, or $4,045 a month, in 2026. That ranks 21 of 51 for take-home pay at that salary.
Does Nebraska have local income taxes?
Nebraska cities and counties do not levy income or wage taxes.
What is the minimum wage in Nebraska?
The minimum wage in Nebraska is $15.00 an hour as of January 1, 2026. Full time, that is $31,200 a year before taxes and about $26,684 after taxes for a single filer.
Sources
- Nebraska Department of Revenue - 2026 Nebraska Individual Estimated Income Tax Payment Vouchers, Form 1040N-ES (Rev. 11-2025), with 2026 rate schedule
- Nebraska Department of Revenue - Nebraska Circular EN, income tax withholding for wages paid on or after January 1, 2026
- Nebraska Department of Revenue - Nebraska Income Tax Withholding (business page)
- Tax Foundation - State Individual Income Tax Rates and Brackets, 2026
- IRS Rev. Proc. 2025-32 (2026 federal tax tables)