Nebraska · rates effective Jan 1 – Dec 31, 2026 · verified 2026-08-09
Nebraska Paycheck Calculator 2026
2.26-4.6% state brackets on taxable wages in Nebraska — no local income tax, no state payroll deduction.
Nebraska subtracts $2,440 per allowance from your wage before six brackets topping out at 4.60%. It also has a withholding floor almost nobody shows - and the state's own tables print the figure below it.
Official 2026 tables, never copiedSources stamped & dated99 golden tests before publish
CEBy the Calceva data desk · Verified against official sources · Updated 2026-08-09 · 3 min read
Each allowance on your Nebraska W-4N is worth $2,440 a year - $46.92 a week, $203.33 a month - and it is subtracted from your pay before the rates apply. That makes it worth more to a high earner than a low one, the opposite of a flat credit like Arkansas gives.
The floor the state mentions and then does not apply
Nebraska's Circular EN says that if the computed withholding comes to less than 1.5% of your taxable wage, the employer should adjust it to at least half of what a single filer with one allowance would pay. But read it closely: the state says those amounts may be used, and its own wage-bracket tables print the lower figure and shade it rather than raising it. So this page shows the unfloored amount, the same one the tables show. If your employer applies the floor, your stub will be higher than this.
Six bands, and nothing local
The rates run 2.26%, 3.22%, 4.21%, 4.35%, 4.48% and 4.60%. No Nebraska city or county taxes wages, so a Nebraska stub carries the federal lines, FICA and one state line.
How much is a Nebraska withholding allowance worth?
$2,440 a year, subtracted from your wage before the rates. Per period that is $46.92 weekly, $93.85 biweekly, $101.67 semimonthly and $203.33 monthly.
What is Nebraska's 1.5% withholding rule?
If the computed withholding is under 1.5% of your taxable wage, the Circular EN says an employer may raise it to at least half of what a single filer with one allowance would pay. The state's own tables print the lower amount and shade it, and that is what this page shows.
What is the top Nebraska rate?
4.60%, reached at $75,370 of annual wage after allowances on the single schedule.
We never copy another calculator. Each rate is read from the official document, dated, and re-checked when agencies publish changes. This page's paper trail:
Verified 2026-08-09
NE DOR, Circular EN 2026 percentage method tables (PDF read, 16 schedules parsed by coordinates) — Circular EN percentage method tables, for wages paid on or after January 1, 2026: two schedules (SINGLE including head of household, MARRIED including surviving spouse) across eight payroll periods, six brackets each, rates 2.26%, 3.22%, 4.21%, 4.35%, 4.48% and 4.60%. The allowance value is subtracted from the taxable wage before the tables: $9.38 daily, $46.92 weekly, $93.85 biweekly, $101.67 semimonthly, $203.33 monthly, $610.00 quarterly, $1,220.00 semiannually, $2,440.00 annually.
Verified 2026-08-09
NE DOR, Circular EN 2026 instructions, page 9 (PDF read) — Circular EN instructions: "If this calculation is less than 1.5% of the taxable wage amount, adjust the income tax withholding to be at least 50% or more of the income tax withholding for a single employee with one income tax withholding allowance, or for a married employee with two allowances. These amounts meet the minimum income tax withholding requirement and MAY BE USED by the employer." The published wage-bracket tables shade the amounts that do not meet the 1.5% requirement rather than raising them.
Verified 2026-08-09
NE DOR, Circular EN 2026 wage-bracket tables (cross-check measured 2026-08-09) — Cross-check against the published wage-bracket tables (weekly, biweekly, semimonthly, monthly and daily, 6,688 cells parsed from the PDFs by coordinates): our implementation of the percentage method reproduces 6,436 of them to the cent, 96.2%. The 252 that differ all sit on a half-cent boundary and fall on both sides of it.
Federal lines
Federal income tax, Social Security and Medicare on this page follow IRS Rev. Proc. 2025-32, Publication 15 and Publication 15-T, verified 2026-08-07. Our federal engine reproduces 2,175 of 2,175 Publication 15-T cells on every build. The six federal sources, itemised.
Cite this pageCalceva, “Nebraska Paycheck Calculator (2026),” verified 2026-08-09, https://calceva.com/nebraska-paycheck-calculator/