Labeled estimate
Nebraska payroll tax rules, 2026
These figures are estimates built from published 2026 rates. Withholding is approximated from the yearly brackets; check Nebraska's official withholding tables before filing.
State income tax withholding
Single
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 2.46% |
| $4,130 | 3.51% |
| $24,760 | 4.55% |
Married
| Yearly taxable wages over | Rate |
|---|---|
| $0 | 2.46% |
| $8,250 | 3.51% |
| $49,530 | 4.55% |
- Standard deduction: $8,850 single, $17,700 married.
- Personal credit: $176 single, $352 married, a year.
State unemployment (employer)
- Taxable wage limit: $9,000 per employee per year.
- New-employer rate used: 1.25%. Your state assigns your actual rate.
Federal taxes (every state)
- Social Security 6.2% employee + 6.2% employer, up to $184,500 of wages.
- Medicare 1.45% employee + 1.45% employer; extra 0.9% employee tax over $200,000.
- Federal unemployment (FUTA) 0.6% on the first $7,000 per employee.
Sources: Tax Foundation — State Individual Income Tax Rates and Brackets, 2026; EY — State unemployment insurance wage bases and tax rates for 2026.
Calculate a Nebraska paycheck