See how much Nebraska state income tax comes out of each paycheck, and why
Estimates use approximate federal withholding brackets (paycheck-style), FICA (SS 6.2% / Medicare 1.45%), and Nebraska Circular EN–style percentage withholding (rates about 2.26%–4.60%). Nebraska has no local wage tax. Not tax advice.
Effective tax + FICA rate ≈ 0% of gross.
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 of annual wages from state withholding. This tool uses about $2,440 per allowance, in line with recent Circular EN guidance.
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 | $73.30 |
| 1 | $81.71 | $69.09 |
| 2 | $77.50 | $64.89 |
| 3 | $73.30 | $60.79 |
$60,000 salary, biweekly, no pre-tax deductions. Estimates from this tool.
Taxable wages per period (after pre-tax deductions) × number of pay periods.
Annual wages minus (W-4N allowances × allowance value).
Locate the row of the annual single or married table that matches the remaining wages.
Tax = row base amount + row rate × (wages − row floor). Rates step through about 2.26%, 3.22%, 4.21%, 4.35%, 4.48%, and 4.60%.
Divide the annual figure by pay periods to get Nebraska withholding per check.
Head of household uses the single table for Nebraska withholding in this estimator. Employers may use the wage-bracket tables instead of the percentage method.
Results are close but can differ by a few dollars. Nebraska has been phasing its top rate down under recent legislation, so tables change.
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, or about 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. Withholding brackets run from about 2.26% to 4.60% in this estimator's 2027 schedule.
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.