Nebraska Take-Home Pay Calculator

Q: What are Nebraska's state income tax rates?

Nebraska uses four brackets for 2025 ranging from 2.46% to 5.20%. The top rate was 5.84% just a year earlier, in 2024 — one of the larger single-year rate cuts among states with an income tax.

Q: Is Nebraska moving to a flat tax?

Yes, on a legislated schedule. Legislative Bill 754 set a multi-year glide path that already consolidated Nebraska to three brackets topping at 4.55% for 2026, with a final destination of a flat 3.99% by 2027.

Q: Does Nebraska tax Social Security benefits?

No. Nebraska fully exempts Social Security retirement benefits from state income tax as of recent tax years, regardless of a retiree's other income.

Q: Does Nebraska have local city income tax?

No. No Nebraska city or county levies a separate income tax on wages — the state brackets are the entire income tax picture.

Estimate your Nebraska paycheck using NE's 2025 state tax brackets, plus federal income tax and FICA — with a note on the legislated path to a flat 3.99% rate.

Written by the Calculator Index team · Source: Nebraska Department of Revenue 2025 tax brackets (Legislative Bill 754); IRS 2025 federal figures · Last reviewed September 2026

Take-home pay per paycheck

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Annual take-home

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Monthly take-home

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Federal income tax

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Nebraska state tax

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Social Security (6.2%)

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Medicare (1.45%+)

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What comes out of a Nebraska paycheck

Net pay = Gross − Federal income tax − NE State income tax − Social Security − Medicare − Pre-tax deductions

Nebraska applies four brackets from 2.46% to 5.20% for 2025 — already down significantly from a 5.84% top rate just a year earlier. The state is on a legislated multi-year "glide path" toward a flat rate, consolidating brackets and cutting rates each year through 2027.

Worked example — $80,000, single, biweekly

NE-taxable income: $80,000 − $4,000 pre-tax − $8,300 standard deduction = $67,700. NE tax on $67,700 (2.46%-5.20% brackets) ≈ $3,081.

Federal tax (on $61,000 taxable) ≈ $8,334 · NE state tax ≈ $3,081 · Social Security $4,960 · Medicare $1,160.

Annual take-home ≈ $58,465 → about $2,249 per biweekly paycheck (73.1% of gross).

Nebraska's glide path to a flat 3.99%

Legislative Bill 754 set Nebraska on one of the more aggressive rate-reduction schedules in the country: from a 5.84% top rate in 2024, down to 5.20% for 2025, then a consolidated three-bracket system topping at 4.55% for 2026, and finally a single flat 3.99% rate by 2027. This calculator uses the 2025 four-bracket structure; expect meaningfully lower Nebraska tax once the later phases take effect.

Common mistakes when estimating Nebraska take-home pay

Using an outdated rate. Nebraska's brackets have changed substantially year over year recently — confirm you're using 2025 figures, not 2024's higher rates.
Assuming Social Security is taxed. Nebraska fully exempts it from state income tax.
Expecting a local city income tax. No Nebraska city or county levies one.

Frequently asked questions

What are Nebraska's state income tax rates?

Four brackets for 2025 from 2.46% to 5.20%, down from a 5.84% top rate in 2024.

Is Nebraska moving to a flat tax?

Yes — a legislated glide path reaches a flat 3.99% by 2027, with three brackets topping at 4.55% for 2026 as an intermediate step.

Does Nebraska tax Social Security benefits?

No — it's fully exempt from state income tax.

Does Nebraska have local city income tax?

No — no Nebraska city or county levies a separate income tax on wages.

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Note: Simplified estimate using 2025 state and federal figures; excludes credits and benefit specifics. Not tax advice. Figures: 2025 Nebraska and federal tax year (rate scheduled to fall further through 2027). Last reviewed: September 2026.