Nebraska Bonus Tax Calculator 2026
Nebraska lets employers withhold a flat 3.5% from a bonus — and the 2027 Circular EN, already published, keeps the same 3.5%.
Bonus check calculator
Optional 3.5%, confirmed through 2027
Circular EN, Nebraska Income Tax Withholding on Wages, Pensions and Annuities, and Gambling Winnings, lets an employer add a bonus to the current or last regular payroll, or "elect to withhold income tax on the supplemental wages by using a flat 3.5% withholding rate." That is $175.00 on $5,000 and $420.00 on $12,000.
Nebraska has already published its 2027 Circular EN (Rev. 8-2026, for payments on or after January 1, 2027), and it repeats the same 3.5% option. That makes Nebraska one of the few states whose bonus rule for next year is verified today: a $5,000 bonus paid in March 2027 is still withheld $175.00.
Same rate as gambling winnings
Circular EN also sets a flat 3.5% Nebraska withholding rate on Nebraska gambling winnings subject to federal withholding — the state uses one round figure for both kinds of irregular payment. Regular paychecks use the percentage method with a withholding allowance whose value rises for 2027.
| Rule | Optional flat 3.5% (confirmed for 2026 and 2027) |
|---|---|
| Valid through | December 31, 2027 |
| Documents | 2026 Nebraska Circular EN (Paid on or after January 1, 2026) · 2027 Nebraska Circular EN (Paid on or after January 1, 2027 (Rev. 8-2026)) |
| Agency | Nebraska Department of Revenue |
| Federal income tax | −$1,100.00 |
| Social Security | −$310.00 |
| Medicare | −$72.50 |
| Nebraska income tax | −$175.00 |
| Net | $3,342.50 |