Nebraska income tax rates for 2026
Nebraska has rates from 2.46% to 4.55%; for single filers the top rate of 4.55% starts above $24,760 of Nebraska taxable income. Rates apply to Nebraska taxable income: federal adjusted gross income minus Nebraska’s own deductions and exemptions.
| Rate | Single | Married filing jointly | Head of household |
|---|---|---|---|
| 2.46% | $0 – $4,130 | $0 – $8,250 | $0 – $7,700 |
| 3.51% | $4,130 – $24,760 | $8,250 – $49,530 | $7,700 – $39,620 |
| 4.55% | Over $24,760 | Over $49,530 | Over $39,620 |
Nebraska standard deduction and exemptions
| Item | Single | Married filing jointly |
|---|---|---|
| Standard deduction | $8,850 | $17,700 |
| Personal credit (off the tax) | $176 | $352 |
| Credit per dependent (off the tax) | $176 | $176 |
Deductions and exemptions reduce the income Nebraska taxes; credits reduce the tax itself. The head-of-household standard deduction is $12,950.
How much Nebraska income tax will I pay?
Estimated 2026 tax for a single filer with wage income, the standard deduction and no dependents:
| Wages | Nebraska tax | State effective rate | Federal income tax | Total income tax | Combined rate |
|---|---|---|---|---|---|
| $40,000 | $940 | 2.35% | $2,620 | $3,560 | 8.9% |
| $60,000 | $1,850 | 3.08% | $5,020 | $6,870 | 11.5% |
| $80,000 | $2,760 | 3.45% | $8,770 | $11,530 | 14.4% |
| $100,000 | $3,670 | 3.67% | $13,170 | $16,840 | 16.8% |
| $150,000 | $5,945 | 3.96% | $24,734 | $30,679 | 20.5% |
| $250,000 | $10,495 | 4.2% | $51,304 | $61,799 | 24.7% |
At $100,000, for example, Nebraska takes about $3,670 and the combined income tax bill is $16,840. Your marginal rate on the next dollar at that income is 26.55% (22% federal + 4.55% Nebraska). These estimates apply Nebraska’s brackets, standard deduction, exemptions and credits from our data; local taxes and rules the notes below mark as not modeled are left out.
How Nebraska compares with neighboring states
On a $75,000 salary, a single filer pays $2,533 in Nebraska income tax, the 24th-lowest among the 50 states and DC. The median across all of them is $2,588.
| State | State tax on $75,000 | Effective rate | Rates | National rank |
|---|---|---|---|---|
| South Dakota | $0 | 0% | No wage tax | 1 of 51 |
| Wyoming | $0 | 0% | No wage tax | 1 of 51 |
| Iowa | $2,198 | 2.93% | Flat 3.8% | 16 of 51 |
| Nebraska | $2,533 | 3.38% | 2.46%–4.55% | 24 of 51 |
| Missouri | $2,588 | 3.45% | 0%–4.7% | 26 of 51 |
| Colorado | $2,592 | 3.46% | Flat 4.4% | 27 of 51 |
| Kansas | $3,385 | 4.51% | 5.2%–5.58% | 40 of 51 |
Compare Nebraska with Colorado, Iowa, Kansas, Missouri, South Dakota and Wyoming.
Nebraska tax rules to know
Key points from our 2026 Nebraska data, compiled from the official sources listed at the end of this page:
- LB 754 (2023) cut the top rate from 5.20% to 4.55% on Jan. 1, 2026. In 2026 the third and fourth brackets are both 4.55%, so they are merged here: 4.55% applies above $24,760 single/MFS, $39,620 HOH and $49,530 joint.
- The top rate is scheduled to fall to 3.99% in 2027.
- The personal exemption is a nonrefundable credit of $176 per exemption for 2026 (taxpayer, spouse and each dependent).
- The 2026 standard deduction is $8,850 single/MFS, $12,950 head of household and $17,700 joint. An unmarried filer who is 65+ or blind adds $2,050 per condition.
- Social Security benefits are fully exempt from Nebraska income tax (since 2024).
Local income tax: none. Cities and counties in Nebraska do not levy their own income tax in our 2026 data.
More 2026 tax tools
See the 2026 federal brackets and standard deduction, estimate each paycheck with the paycheck calculator, or compare income tax in every state.
Frequently asked questions
What is the Nebraska income tax rate for 2026?
Nebraska has rates from 2.46% to 4.55% for 2026. For single filers the top rate of 4.55% applies to Nebraska taxable income over $24,760. Because the rate applies to taxable income after deductions and exemptions, the share of total income you pay is lower: about 3.38% for a single filer earning $75,000. At $100,000 of wages, a single filer would owe about $3,670 in Nebraska income tax.
How much is Nebraska income tax on $75,000?
A single filer with $75,000 in wages owes about $2,533 in Nebraska income tax for 2026, based on Nebraska taxable income of about $66,150. Federal income tax adds $7,670 and Social Security and Medicare $5,738, leaving about $59,060. A married couple earning $150,000 would owe about $5,066 in state tax.
What is the Nebraska standard deduction for 2026?
In our 2026 data, the Nebraska standard deduction is $8,850 for single filers and $17,700 for married couples filing jointly ($12,950 for heads of household). Nebraska also offers a personal credit of $176 that is subtracted from the tax itself. For a single filer earning $75,000, Nebraska taxable income works out to about $66,150 in our estimate. See the rules section on this page for income limits and other details.
Does Nebraska have local income taxes?
No. Our 2026 data shows no local (city or county) income taxes in Nebraska, so the state and federal income tax estimated here, plus Social Security and Medicare, cover the income taxes on your wages. A single filer earning $75,000 pays about $10,203 in combined federal and Nebraska income tax.
How does Nebraska income tax compare with nearby states?
On a $75,000 salary, a single filer pays about $2,533 in Nebraska income tax, the 24th-lowest among the 50 states and DC. Among neighbors, South Dakota would take $0 and Kansas $3,385. The national median is $2,588. Income tax is only one part of the picture; sales and property taxes also differ by state.
Is this Nebraska tax estimate exact?
It is an estimate. We apply Nebraska’s 2026 brackets, standard deduction, exemptions and credits to your income, starting from federal adjusted gross income. We do not model every Nebraska subtraction, credit or phase-out, and federal figures leave out the AMT and the QBI deduction. Use it for planning and check your actual return or Nebraska’s tax agency for final numbers.