Nebraska withholding runs through six brackets, from 2.26% to 4.6% in 2026, after you subtract $2,440 a year for each allowance on your Nebraska W-4N. The federal W-4 isn’t enough here: without a W-4N, your employer must withhold as if you were single with zero allowances.
2026 tax year, verified Sources
Estimated take-home this week
$930.29
from $1,153.85 gross. You keep 81%.
2026 tax year, rules last verified November 12, 2026. An estimate, not tax advice. How we calculate
Each extra dollar you earn loses about 24¢ to taxes, but across all your pay the average is 19¢. A raise never lowers your take-home: only the dollars above a bracket line pay the higher rate.
| Annual pay | Effective | Marginal |
|---|---|---|
| $15,000 | 8.9% | 10.9% |
| $30,000 | 14.7% | 23.9% |
| $45,000 | 17.8% | 24.1% |
| $60,000 | 19.4% | 24.1% |
| $75,000 | 21.5% | 34.1% |
| $90,000 | 23.6% | 34.3% |
| $105,000 | 25.1% | 34.3% |
| $120,000 | 26.3% | 34.3% |
| $135,000 | 27.3% | 36.3% |
| $150,000 | 28.2% | 36.3% |
Same pay, W-4 and benefits; each state’s default withholding answers, no local taxes. Take-home per week:
Nebraska’s Circular EN has a percentage-method table for each pay period. Your employer first subtracts the value of your W-4N allowances ($93.85 each for biweekly pay, $203.33 for monthly), then applies the single or married table to what’s left.
Larger employers have an extra rule. If the result is less than 1.5% of your wages, they must raise it to at least half of what a single person with one allowance (or a married person with two) would have withheld, unless you give them documentation such as proof of dependents or itemized deductions.
Nebraska follows federal taxable wages, so 401(k) deferrals and pre-tax health premiums reduce it.
| Rate | Single (incl. head of household) | Married |
|---|---|---|
| 0% | up to $3,430 | up to $8,190 |
| 2.26% | $3,430–$6,710 | $8,190–$13,010 |
| 3.22% | $6,710–$21,810 | $13,010–$32,400 |
| 4.21% | $21,810–$31,610 | $32,400–$50,400 |
| 4.35% | $31,610–$40,130 | $50,400–$62,530 |
| 4.48% | $40,130–$75,370 | $62,530–$82,920 |
| 4.6% | over $75,370 | over $82,920 |
Subtract $2,440 per W-4N allowance first. Per-paycheck tables use the same rates with thresholds per pay period.
Single filer, standard W-4, no benefits, paid weekly, default W-4N answers. Nebraska takes $31.86 of this check (3.2% of gross).
| Line | Per week | Per year |
|---|---|---|
| Gross pay | $1,000.00 | $52,000.00 |
| Federal income tax | −$78.08 | −$4,060.16 |
| Social Security | −$62.00 | −$3,224.00 |
| Medicare | −$14.50 | −$754.00 |
| Nebraska income tax | −$31.86 | −$1,656.72 |
| Take-home pay | $813.56 | $42,305.12 |
Single filer, standard W-4, no benefits, no local tax. Per-week amounts; annual totals account for the Social Security wage cap.
| Salary | Gross / week | Federal | FICA | Nebraska | Take-home / week | Per year |
|---|---|---|---|---|---|---|
| $30,000 | $576.92 | $27.31 | $44.14 | $13.46 | $492.01 | $25,585 |
| $40,000 | $769.23 | $50.38 | $58.84 | $21.65 | $638.36 | $33,195 |
| $50,000 | $961.54 | $73.46 | $73.56 | $30.14 | $784.38 | $40,788 |
| $60,000 | $1,153.85 | $96.54 | $88.27 | $38.75 | $930.29 | $48,375 |
| $75,000 | $1,442.31 | $147.50 | $110.33 | $51.68 | $1,132.80 | $58,906 |
| $100,000 | $1,923.08 | $253.27 | $147.11 | $73.67 | $1,449.03 | $75,350 |
| $150,000 | $2,884.62 | $475.65 | $220.68 | $117.90 | $2,070.39 | $107,660 |
Married filing jointly with two children on $100,000: $1,652.97 a week ($85,954 a year).
None. No Nebraska city or county taxes wages, including Omaha and Lincoln.
Nebraska has no state disability, paid family leave or employee unemployment deduction. Unemployment insurance is paid by employers.
Nebraska has no reciprocal agreements. Iowa residents who work in Nebraska have Nebraska tax withheld and claim a credit on their Iowa return. Nonresidents in Nebraska seven days or fewer a year for a conference or training, earning $5,000 or less there, don’t owe Nebraska tax on that pay.
For a single filer with 2 allowances, about $31.86. With 0 allowances (no W-4N on file) it is $36.06.
Yes, if your federal W-4 is from 2020 or later. Nebraska still uses allowances, and the federal form no longer has them, so without a W-4N you are withheld as single with zero allowances.
Employers with more than 24 employees must withhold at least 1.5% of your wages. If your allowances would bring it lower, they withhold half of what a single person with one allowance would pay, unless you give them documentation supporting the lower amount.
Your employer can add the bonus to your regular wages, or withhold a flat 3.5% on a bonus paid separately.
Nebraska rules for the 2026 tax year, last verified November 12, 2026. Federal sources are on the methodology page.
Every state page has its own withholding formula, local taxes, payroll programs and worked examples. Compare all states.