See how much Nebraska state income tax comes out of each paycheck, and why
This page focuses on one line of your stub: Nebraska state income tax. The calculator above still shows the full picture, but the explanations below cover how Nebraska figures state withholding, what your W-4N allowances do, and why your state tax per check is what it is.
For general take-home planning, start at the main Nebraska paycheck calculator.
Nebraska has its own withholding certificate, Form W-4N. The federal W-4 dropped allowances in 2020, but Nebraska kept them.
Each allowance removes a fixed amount from the wages in that paycheck before the Circular EN table runs. For 2026 that is $2,440 a year ($93.85 on a biweekly check). For 2027 it is $2,510 a year ($96.54 biweekly).
If you never filed a W-4N, employers generally withhold as if you were single with zero allowances.
More allowances mean less Nebraska tax per check and a smaller refund, or a balance due, at filing time. Fewer allowances do the opposite.
The W-4N also lets you request extra withholding per period.
| W-4N allowances | NE tax / check (single) | NE tax / check (married) |
|---|---|---|
| 0 | $85.91 | $73.41 |
| 1 | $81.70 | $69.33 |
| 2 | $77.50 | $65.25 |
| 3 | $73.29 | $61.16 |
$60,000 salary, biweekly, 2026 pay date, no pre-tax deductions. Estimates from this tool. Married filing jointly uses the married Circular EN table for both federal and Nebraska tax in this comparison.
Wages for the period, after pre-tax retirement and benefit deductions.
Remove the Circular EN allowance for that frequency. Biweekly, that is $93.85 in 2026 and $96.54 in 2027.
Use the weekly, biweekly, semi-monthly, monthly, or annual table that matches the check, and the single or married column. Head of household uses the single column.
Tax = row base + row rate × (wages − row threshold). 2026 rates run about 2.26% to 4.60%. 2027 rates run about 2.26% to 4.03%.
Add any flat extra amount from Form W-4N. That total is Nebraska tax on the check.
Employers may use the wage-bracket tables instead of the percentage method. Those tables can differ by a few dollars. The married brackets in this tool follow the published Circular EN rows, including the 2026 married thresholds that an earlier version of the estimator had shifted.
We update our estimates as published, but always defer to the current Nebraska Department of Revenue Circular EN.
What is withheld from paychecks is a prepayment. Your actual Nebraska income tax is settled on Form 1040N, which uses your full-year income, Nebraska's personal exemption credit, and any credits you claim.
A refund means too much was withheld, and a balance due means too little. If you have side income, consider extra W-4N withholding or estimated payments.
For a $60,000 single filer with one allowance paid biweekly, about $82 per check in 2026 and about $74 in 2027, roughly 3% to 3.5% of gross. Use the calculator above for your numbers.
Most single filers with one job claim one, and households with dependents claim more. If you have multiple jobs or side income, claim fewer or add extra withholding.
Compare your last 1040N result to decide.
Progressive. A 2026 pay date uses withholding rates from about 2.26% to 4.60%. A 2027 pay date uses about 2.26% to 4.03%.
Traditional 401(k) deferrals are excluded from Nebraska withholding wages. Nebraska has fully exempted Social Security benefits from state income tax in recent years, but that applies to benefits, not the FICA you pay from wages.