Nebraska Income Tax Brackets 2026
Nebraska taxes income in 3 brackets from 2.46% to 4.55% for 2026; the top rate of 4.55% applies to taxable income over $24,760 for a single filer.
Nebraska brackets for 2026
Single
| Taxable income | Rate |
|---|---|
| $0 to $4,130 | 2.46% |
| $4,130 to $24,760 | 3.51% |
| Over $24,760 | 4.55% |
Married filing separately
| Taxable income | Rate |
|---|---|
| $0 to $4,130 | 2.46% |
| $4,130 to $24,760 | 3.51% |
| Over $24,760 | 4.55% |
Head of household
| Taxable income | Rate |
|---|---|
| $0 to $7,700 | 2.46% |
| $7,700 to $39,620 | 3.51% |
| Over $39,620 | 4.55% |
Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 to $8,250 | 2.46% |
| $8,250 to $49,530 | 3.51% |
| Over $49,530 | 4.55% |
Standard deduction: Single $8,850 · Married filing jointly $17,700 · Married filing separately $8,850 · Head of household $12,950
- Nebraska's top rate fell to 4.55% for 2026.
Nebraska income tax on common incomes
Single filer, wages only, standard deduction, 2026 rates. Federal tax is extra.
| Income | Nebraska tax | Average rate | Rate on the last dollar |
|---|---|---|---|
| $30,000 | $523 | 1.7% | 3.51% |
| $50,000 | $1,395 | 2.8% | 4.55% |
| $75,000 | $2,533 | 3.4% | 4.55% |
| $100,000 | $3,670 | 3.7% | 4.55% |
| $150,000 | $5,945 | 4% | 4.55% |
| $200,000 | $8,220 | 4.1% | 4.55% |
| $300,000 | $12,770 | 4.3% | 4.55% |
Federal brackets
Federal income tax applies on top of Nebraska's. US federal brackets for 2026.
Frequently asked questions
What are the Nebraska income tax brackets for 2026?
Nebraska taxes income in 3 brackets from 2.46% to 4.55% for 2026; the top rate of 4.55% applies to taxable income over $24,760 for a single filer.
How much state income tax is owed on $75,000?
About $2,533 for a single filer with no other deductions: an average rate of 3.4%, with the last dollar taxed at 4.55%.
Does moving into a higher bracket mean all my income is taxed more?
No. Each rate applies only to the part of taxable income inside its bracket, so a raise that crosses into a higher bracket is taxed at the higher rate only above the threshold.
What is the Nebraska standard deduction for 2026?
$8,850 for a single filer, subtracted from income before the brackets apply.
Take-home pay in Nebraska
Sources
- Nebraska Form 1040N-ES for 2026: 2026 tax rate schedules (2.46%, 3.51%, 4.55%), standard deductions, $176 personal exemption credit (brackets, standard deduction, exemption credit; checked October 15, 2026)
Estimates for information only; not tax, legal or financial advice. See our methodology.