Nebraska income tax rates for 2026
Three brackets: 2.46%, 3.51% and 4.55% (the top rate fell from 5.2% in 2025). The calculation starts from federal adjusted gross income with Nebraska adjustments. Each rate applies only to the slice of taxable income inside its bracket, so earning enough to reach a higher bracket never lowers your income after tax.
| Rate | Taxable income |
|---|---|
| 2.46% | $0 – $4,130 |
| 3.51% | $4,131 – $24,760 |
| 4.55% | Over $24,760 |
| Rate | Taxable income |
|---|---|
| 2.46% | $0 – $8,250 |
| 3.51% | $8,251 – $49,530 |
| 4.55% | Over $49,530 |
Nebraska has a separate head-of-household schedule; the calculator approximates it with the single brackets. Married people filing separately use the single brackets.
Deductions, exemptions and credits
Before the rates apply, Nebraska allows a standard deduction of $8,850 (single) or $17,700 (married filing jointly) and a personal credit of $176 (single) or $352 (joint) subtracted from the tax. The calculator uses these for the filing status you choose; dependent exemptions and credits, which lower the tax further for families, are not included.
- Nebraska’s separate head-of-household brackets are approximated with the single brackets.
Worked example: $75,000 in Nebraska
Single filer with $75,000 of income before state deductions.
Taxable income = $75,000 − $8,850 (standard deduction) = $66,150.00
Brackets: 2.46% × $4,130.00 + 3.51% × $20,630.00 + 4.55% × $41,390.00 = $2,708.96
Minus personal exemption credit: $176.00
Nebraska income tax = $2,532.96 — an effective rate of 3.38% and a marginal rate of 4.55%.
Nebraska income tax at common incomes
| Income | Single | Effective | Married jointly | Effective |
|---|---|---|---|---|
| $30,000 | $523 | 1.74% | $0 | 0% |
| $50,000 | $1,395 | 2.79% | $695 | 1.39% |
| $75,000 | $2,533 | 3.38% | $1,653 | 2.2% |
| $100,000 | $3,670 | 3.67% | $2,791 | 2.79% |
| $150,000 | $5,945 | 3.96% | $5,066 | 3.38% |
| $250,000 | $10,495 | 4.2% | $9,616 | 3.85% |
Income before state deductions; standard deduction and personal exemptions for the filer (and spouse) only; no dependents, itemized deductions or local taxes.
Nebraska compared with nearby states
At $75,000 (single), Nebraska ranks 28 of 51 for state income tax, where 1 is the highest. South Dakota and Wyoming do not tax wages.
| State | Tax on $75,000 | Effective rate | Top rate |
|---|---|---|---|
| Nebraska | $2,533 | 3.38% | 4.55% |
| South Dakota | $0 | 0% | none |
| Iowa | $2,198 | 2.93% | 3.8% |
| Missouri | $2,534 | 3.38% | 4.7% |
| Kansas | $3,385 | 4.51% | 5.58% |
| Colorado | $2,592 | 3.46% | 4.4% |
| Wyoming | $0 | 0% | none |
More about taxes in Nebraska
- Nebraska's top rate fell to 4.55% for 2026 from 5.2% and is scheduled to drop to 3.99% in 2027.
Frequently asked questions
What is the Nebraska income tax rate for 2026?
Three brackets: 2.46%, 3.51% and 4.55% (the top rate fell from 5.2% in 2025). A single filer with $75,000 of income is in the 4.55% bracket but pays an effective 3.38%, because lower slices of income are taxed at lower rates.
How much Nebraska income tax do I pay on $75,000?
About $2,533 for a single filer — 3.38% of income — after $8,850 of standard deduction and a $176.00 personal exemption credit. A married couple with $150,000 owes about $5,066.
What deductions does Nebraska allow?
Nebraska allows a standard deduction of $8,850 (single) or $17,700 (married filing jointly) and a personal credit of $176 (single) or $352 (joint) subtracted from the tax. Dependent exemptions or credits, where the state offers them, lower the tax further.
Is Nebraska's income tax higher than its neighbors'?
At $75,000 (single), Nebraska ranks 28 of 51 for state income tax, where 1 is the highest. Among nearby states, South Dakota is lowest at $0 and Kansas is highest at $3,385.
Estimates only — not tax advice. Nebraska figures: Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Jan. 1, 2026). Checked October 2026. Your return may include income, deductions and credits this estimate leaves out.