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Your total annual pay before any deductions
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401k, health insurance, FSA, HSA
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Extra withholding per pay period (W-4 Step 4c)
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Roth 401k, life insurance, garnishments
Annual Take-Home Pay (Net)
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Nebraska State Income Tax 2024
Nebraska uses a progressive income tax with four brackets. The state also allows a standard deduction and personal exemption credits.
Nebraska Tax Brackets 2024 — Single Filers
| Taxable Income | Tax Rate | Tax Owed |
|---|---|---|
| $0 – $3,700 | 2.46% | Up to $91 |
| $3,700 – $22,170 | 3.51% | $91 + 3.51% over $3,700 |
| $22,170 – $35,730 | 5.01% | $739 + 5.01% over $22,170 |
| Over $35,730 | 5.84% | $1,419 + 5.84% over $35,730 |
Nebraska Tax Brackets 2024 — Married Filing Jointly
| Taxable Income | Tax Rate |
|---|---|
| $0 – $7,390 | 2.46% |
| $7,390 – $44,350 | 3.51% |
| $44,350 – $71,460 | 5.01% |
| Over $71,460 | 5.84% |
Nebraska Standard Deduction 2024: $7,900 (single) / $15,800 (married filing jointly)
Personal Exemption Credit: $157 per exemption (2024)
Sources & Methodology
Tax rates from 2024 IRS Publication 15-T and Nebraska Department of Revenue Circular EN. Updated March 2026.
2024 Nebraska income tax brackets, standard deduction, and withholding tables (Circular EN)
2024 federal income tax brackets, standard deduction amounts, and FICA rates
Methodology: Federal taxable income = gross wages − pre-tax deductions − federal standard deduction. Federal tax calculated using 2024 marginal brackets. NE taxable income = gross wages − pre-tax deductions − NE standard deduction. NE tax from 2024 NE brackets minus personal exemption credit ($157). FICA = 6.2% SS (up to $168,600) + 1.45% Medicare. Net pay = gross − all taxes − pre-tax deductions − post-tax deductions.
Last reviewed: March 2026
Frequently Asked Questions
Nebraska has four income tax brackets for 2024: 2.46% on the first $3,700, 3.51% on $3,700–$22,170, 5.01% on $22,170–$35,730, and 5.84% on income above $35,730 (single filers). Married filing jointly brackets are roughly double. The effective (average) tax rate is lower than the top marginal rate because only income in each bracket is taxed at that rate.
For a $60,000 salary (single filer), Nebraska state income tax is approximately $2,650–$2,900 per year, or about $220–$242/month. This represents an effective state tax rate of about 4.5–4.8%. Lower incomes pay less — at $35,000, expect about $1,200–$1,400 in Nebraska state tax annually. Use this calculator for a precise estimate based on your specific situation.
No — Nebraska does not have any city or local income taxes. Only state and federal income taxes apply to your paycheck in Nebraska. This is unlike some states (like Ohio or Pennsylvania) where cities levy their own income taxes on top of state taxes. Your only income tax withholdings in Nebraska are federal and state.
Nebraska's 2024 standard deduction is $7,900 for single filers and $15,800 for married filing jointly. Nebraska's standard deduction is tied to the federal standard deduction. This deduction reduces your Nebraska taxable income before calculating state tax. If you itemize for federal, you may also itemize for Nebraska, though the state has some differences in allowable deductions.
Pre-tax deductions like 401k contributions, health insurance premiums, and HSA/FSA contributions reduce your taxable income for both federal and Nebraska state tax purposes. For example, a $5,000 annual 401k contribution saves approximately $5,000 × (federal rate + NE rate) in taxes. At a combined 30% rate, that's $1,500 in tax savings — plus the retirement savings benefit.
The Social Security wage base for 2024 is $168,600. Social Security tax (6.2% employee + 6.2% employer) only applies to wages up to this amount. Income above $168,600 is not subject to Social Security tax, but Medicare tax (1.45%) continues to apply to all wages. High earners also pay an Additional Medicare Tax of 0.9% on wages above $200,000 (single) or $250,000 (married).
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