Nebraska Paycheck Calculator 2026 — 4.55% Top State Rate (Federal + FICA + State)

How much do I take home in Nebraska? — short answer first

Nebraska runs a 4-bracket progressive income tax that is aggressively phasing down under LB 754 (2023). Top rate: 6.84% (2022) → 5.84% (2024) → 5.20% (2025) → 4.55% projected (2026) → 3.99% target (2027). The phase-down is conditional on revenue triggers, but Nebraska has met triggers consistently. Standard deduction is moderate ($8,350 single / $16,700 joint). Nebraska has no local income tax. The state's minimum wage hits $15.00/hr in January 2026 (Initiative 433, voter-approved 2022) — the highest in the Midwest after Illinois. Reciprocity is none.

net_pay     = gross − federal_tax − fica − state_tax − local_tax − pre_tax
federal_tax = Σ (federal_bracket × rate) on (gross − std_dev − 401k − hsa)
fica        = MIN(wages, $181K) × 6.2% + wages × 1.45% + add'l Medicare
state_tax    = Σ (bracket_amount × bracket_rate)    // top rate 4.55% in Nebraska
local_tax    = 0    // no local payroll tax in Nebraska

How Nebraska taxes payroll in 2026

Nebraska levies a 4-bracket progressive individual income tax under §77-2715 Nebraska Statutes. Single filer brackets (2026 projected, post-LB 754 phase-down): 2.46% on the first $3,700 of taxable income; 3.51% on $3,701-$22,170; 4.55% on $22,171-$35,730; 4.55% above $35,730. Note: the top two brackets converge at the same rate as the phase-down compresses the schedule — effectively, the 2026 top rate of 4.55% applies to all income above $22,170 (single) or $44,350 (joint). The LB 754 (2023) phase-down: 6.84% top (2022) → 5.84% (2024) → 5.20% (2025) → 4.55% projected (2026) → 3.99% target (2027). Each annual reduction is conditional on state revenue meeting growth triggers; Nebraska has met its triggers consistently. The 4.55% projection for 2026 assumes the 2025 trigger is met. By 2027, if the schedule completes, Nebraska's flat-equivalent rate (since the top brackets converge) would be 3.99% — competitive with Indiana (2.95%), Kentucky (3.5% projected), and Michigan (4.25%). Nebraska's standard deduction is moderate at $8,350 single / $16,700 joint (2024 base, with annual indexing). The state also offers a personal tax credit of $174 per filer (refundable, treated as exemption-equivalent). There is no local income tax anywhere in Nebraska — Omaha, Lincoln, Bellevue, and Grand Island all fund services through property tax (effective rate ~1.61% statewide — among the higher Midwest rates) and 6.85% combined sales tax average (5.5% state + ~1.35% local). Nebraska's minimum wage hits $15.00/hr in January 2026 under Initiative 433 (voter-approved 2022) — the highest in the Midwest after Illinois ($15.00).

Nebraska state income tax brackets (single filer, 2026)

Standard deduction (single): $8,350 · top marginal rate 4.55%. Married filing jointly + head of household brackets follow the same shape with adjusted thresholds.

Nebraska city callouts

• Omaha — Property tax ~1.60% effective; combined sales tax 7%; insurance (Berkshire Hathaway) + healthcare + agribusiness anchor; cost of living ~5% below US average.
• Lincoln — Property tax ~1.80% effective; combined sales tax 7.25%; state capital + UNL + tech anchor; lower cost of living than Omaha.

How to use this calculator

1. Enter your annual gross salary. Pre-tax, what your employer pays before any deductions.
2. Pick filing status. Single, married filing jointly, married filing separately, or head of household. Drives both federal and Nebraska brackets.
3. Add 401(k) and HSA contributions (optional). Both lower your federal taxable income; HSA also lowers FICA wages.
4. Read the verdict. Annual + monthly + bi-weekly take-home, federal + state + local breakdown, and effective tax rate.

Common mistakes

• Confusing gross with adjusted gross. The calculator wants your gross salary — what your employer pays before any pre-tax deductions or contributions. If you enter your W-2 Box 1 (already net of 401k), the math will under-count your tax.
• Forgetting that 401(k) is still subject to FICA. Traditional 401(k) reduces federal income tax but NOT Social Security + Medicare. Only HSA (through payroll) reduces both.
• Using the wrong filing status for state tax. Nebraska uses the same filing status categories as the IRS, but bracket thresholds differ from federal. Pick the status that matches your actual tax filing — not just what gives the best number.
• Ignoring multi-state implications. If you work in Nebraska but live elsewhere (or vice versa), you may owe taxes in both states with a credit between them. This calculator assumes you both live and work in Nebraska.

US payroll terminology — quick reference

Eight terms that show up on every payslip. Skim the snippet; expand the card for the longer explanation. Same terms apply across all 51 state-paycheck calculators — only the Nebraska state line in each formula changes.

Methodology & Sources

Federal income tax + FICA: IRS Pub 15-T 2026 projected brackets + Social Security Administration 2026 wage base ($181,000) + Medicare 1.45% (no cap) + Additional Medicare 0.9% above $200K/$250K thresholds. Nebraska state income tax: Nebraska Department of Revenue — 4-bracket progressive (2026 projected) — last verified 2026-05-13. Brackets refresh annually — most state DORs publish updates in Q4 preceding the tax year. Federal 2026 figures are projected from 2025 (Rev. Proc. 2024-40) with ~2.5% inflation adjustment; refresh against IRS October release.

Frequently asked questions

Want to compare Nebraska take-home pay against another state? Use the national take-home pay calculator with a flat-rate state input. To see what you'd save by changing your 401(k) contribution, drop the gross salary into the salary-to-hourly calculator. For cost-of-living adjustments when comparing jobs across states, the cost of living calculator adjusts for housing + groceries + tax differences between metros.