Nebraska Income Tax Calculator 2026

Calculate your Nebraska state income tax for 2026. Nebraska uses a progressive tax system with rates up to 4.5%.

$
Deduction

Federal Income Tax

$7,670.00

Effective Tax Rate

10.23%

Marginal Tax Rate

22%

FICA (SS + Medicare)

$5,737.50

Total Tax Burden

$13,407.50

After-Tax Income

$61,592.50

Tax Calculation Breakdown

Gross Income$75,000.00
Above-the-Line Deductions- $0.00
Adjusted Gross Income (AGI)$75,000.00
Standard Deduction- $16,100.00
Taxable Income$58,900.00
10% on $0.00 – $12,400.00$1,240.00
12% on $12,400.00 – $50,400.00$4,560.00
22% on $50,400.00 – $105,700.00$1,870.00
Federal Income Tax (before credits)$7,670.00
Federal Income Tax (after credits)$7,670.00
Social Security (6.2%)$4,650.00
Medicare (1.45%)$1,087.50
Total FICA$5,737.50
Total Tax$13,407.50
After-Tax Annual Income$61,592.50
Monthly Take-Home$5,132.71

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

Nebraska Income Tax Overview

Nebraska's individual income tax is graduated, meaning your income is sliced into brackets and each slice is taxed at its own rate rather than one flat percentage applying to the whole amount. For 2026 the top marginal rate is 4.55%, the result of a multi-year reduction set in motion by LB 754 in 2023; the rate stood at 5.84% as recently as 2024 and is scheduled to drop again to 3.99% in 2027. Because the brackets are narrow, the top rate kicks in at a relatively low income, so middle earners often pay close to that 4.55% on their last dollars while the first slices are taxed less.

The state tax sits on top of, not instead of, federal income tax. You compute your federal return first, then Nebraska starts from federal adjusted gross income and applies its own standard deduction, which is $8,600 for a single filer, before running the brackets. The Nebraska Department of Revenue administers the tax and the annual Form 1040N. Nebraska has no local income taxes, so wherever you live or work in the state, the income tax you owe is entirely state-level.

Nebraska Income Tax Brackets 2026 (Single Filer)

Taxable Income Rate
$0 – $4,130 2.5%
$4,131 – $24,760 3.5%
Over $24,761 4.5%

Nebraska Tax Snapshot

Sales Tax 0.055%
Avg. Property Tax 0.0152%
Minimum Wage $15/hr

Official Sources:

Nebraska Income Tax FAQ

Who has to pay Nebraska income tax?
Nebraska residents owe state income tax on essentially all of their income, and nonresidents owe it on income earned from Nebraska sources, such as wages for work performed in the state. Filing generally tracks your federal obligation: if you must file a federal return and have Nebraska income, you typically file Form 1040N with the Nebraska Department of Revenue. Part-year residents prorate based on the portion of the year they lived in the state.
How does the Nebraska standard deduction work?
Nebraska uses its own standard deduction amounts that differ from the federal figures, and a single filer's is $8,600. You subtract the deduction from your income before the graduated brackets apply, which shrinks the amount actually exposed to the 2.46% to 4.55% rates. Taxpayers can itemize on the state return instead if their Nebraska itemized deductions exceed the standard amount.
Is the 4.55% rate what I pay on all my income?
No. The 4.55% is the top marginal rate, applied only to the dollars that fall in the highest bracket. Income in the lower brackets is taxed at the lower graduated rates first, so your effective rate, the share of total income you actually pay, comes out below 4.55%. The exact effective rate depends on how your income spreads across the brackets after deductions.
Does Nebraska tax retirement income or Social Security?
Nebraska has fully exempted Social Security benefits from state income tax, so those benefits are not taxed at the state level even though they may still be federally taxable. Other retirement income, such as pensions and IRA or 401(k) withdrawals, is generally treated as taxable income under the regular brackets, though specific subtractions like the military retirement exclusion can apply. The Nebraska Department of Revenue's Form 1040N instructions detail which subtractions are available.