Nebraska Tax Brackets in 2026
The 2023 tax law (LB 754) lowers the top rate each year until it reaches 3.99% in 2027. For 2026 the third and fourth brackets share the same 4.55% rate, so there are in effect three rates.
| Rate | Single taxable income | Married jointly taxable income |
|---|---|---|
| 2.46% | $0 to $4,130 | $0 to $8,250 |
| 3.51% | $4,130 to $24,760 | $8,250 to $49,530 |
| 4.55% | Over $24,760 | Over $49,530 |
The brackets are indexed for inflation. The standard deduction is $8,850 single and $17,700 married filing jointly.
Nebraska Personal Exemption Credit
Nebraska does not subtract a personal exemption from income. It takes $176 off the tax itself for each person on the return: one for a single filer, two for a married couple, plus one per dependent.
Because it is a credit, it is worth the same $176 at every income. At $15,000 of wages it wipes out most of the state tax, leaving $0.
Worked Example: $60,000 in Nebraska
| Item | Per year | Per month |
|---|---|---|
| Gross pay | $60,000 | $5,000 |
| Federal income tax | $5,020 | $418.33 |
| Social Security | $3,720 | $310 |
| Medicare | $870 | $72.50 |
| Nebraska income tax | $1,850.46 | $154.21 |
| Net pay | $48,539.54 | $4,044.96 |
Taxable income is $60,000 − $8,850 = $51,150. Tax is 2.46% on the first $4,130, 3.51% up to $24,760 and 4.55% on the remaining $26,390, minus the $176 credit: $1,850.46. All deductions take 19.1% of pay.
Nebraska Take Home Pay by Salary
| Gross salary | Nebraska income tax | Net per year | Net per month |
|---|---|---|---|
| $28,000 | $452.80 | $24,215.20 | $2,017.93 |
| $44,000 | $1,122.46 | $36,411.54 | $3,034.30 |
| $60,000 | $1,850.46 | $48,539.54 | $4,044.96 |
| $78,000 | $2,669.46 | $61,033.54 | $5,086.13 |
| $100,000 | $3,670.46 | $75,509.54 | $6,292.46 |
| $140,000 | $5,490.46 | $101,465.54 | $8,455.46 |
Once wages pass about $33,610, every extra dollar is taxed at 4.55% by the state. Below $8,850 of wages a single filer owes nothing, and the exemption credit pushes the point where tax begins a little higher still.
Married Couples in Nebraska
The joint deduction is double the single one, the joint brackets are within $10 of double, and the couple gets two exemption credits. With one $60,000 income, Nebraska tax is $1,046.11 and net pay $51,523.90.
Since the joint figures are so close to doubles, Nebraska has almost no marriage penalty in its brackets. Two earners with similar pay owe about the same together as they would as two single filers, and each child adds another $176 credit.
Nebraska Paycheck by Pay Period
| Pay frequency | Gross per paycheck | Net per paycheck |
|---|---|---|
| Weekly (52) | $1,153.85 | $933.45 |
| Biweekly (26) | $2,307.69 | $1,866.91 |
| Semimonthly (24) | $2,500 | $2,022.48 |
| Monthly (12) | $5,000 | $4,044.96 |
Employers withhold from Form W-4N with the Nebraska Circular EN tables for 2026. The 2026 tables already reflect the lower 4.55% rate.
What Nebraska Taxes
- Taxed: wages, bonuses, commissions and tips.
- Not taxed: traditional 401(k) deferrals. Social Security benefits are fully exempt from 2024 on.
- No local income tax and no state disability or paid leave premium.
The Net to Gross Calculator works the other way, from the net pay you want to the salary you need.
Nebraska Compared with Kansas and Missouri
Running $60,000 through the neighboring state calculators on this site:
| State | State taxes and premiums | Net per year |
|---|---|---|
| Nebraska | $1,850.46 | $48,539.54 |
| Kansas | $2,548.31 | $47,841.69 |
| Missouri | $1,882.67 | $48,507.33 |
After this year's cut Nebraska sits below Kansas, and the 2027 step to 3.99% will widen that lead. Missouri benefits from its bigger standard deduction.
How Nebraska rates have fallen
The top rate was 6.84% as recently as 2022. It fell to 6.64% in 2023, 5.84% in 2024 and 5.20% in 2025 before the 2026 rate of 4.55%. For a single worker on $60,000, each step leaves a little more in every paycheck; this year's cut alone applies to the $26,390 taxed in the top band.
Assumptions and Sources
- Standard deduction and one exemption credit per filer; no dependents and no other credits.
- Yearly tax on wages only, so payroll withholding can differ slightly.
- The 2027 cut to 3.99% is not applied.
Sources: Nebraska Department of Revenue Tax Rate Chronologies (revised February 2026) for 2026 rates, brackets, standard deduction and exemption credit; IRS and Social Security Administration for federal figures. Rates for 2026.
Frequently Asked Questions
What is the Nebraska income tax rate for 2026?
Rates are 2.46%, 3.51% and 4.55%. The top rate was 5.20% in 2025 and falls to 3.99% in 2027.
What is the Nebraska standard deduction for 2026?
$8,850 single and $17,700 married filing jointly.
How much is the Nebraska personal exemption credit?
$176 per exemption for 2026, taken off the tax rather than off income.
How much is $60,000 after tax in Nebraska?
About $48,539.54 a year for a single filer, or $4,044.96 a month.
Does Omaha have a city income tax?
No. No Nebraska city or county taxes wages.
Is Nebraska tax lower than in Kansas?
For most salaries, yes in 2026. Compare with the Kansas Gross to Net Calculator.
Will Nebraska withholding change in 2027?
Yes. The top rate drops to 3.99% for 2027, and the Department of Revenue publishes new Circular EN withholding tables before the year starts.
Does Nebraska tax overtime and bonuses?
Yes. They are wages, taxed at the same rates as salary after the standard deduction.