Nebraska State Tax Calculator 2026
Estimate your Nebraska state income tax and take-home pay for tax year 2026.
Last updated: November 2025 · Note: 2026 brackets pending publication; figures reflect 2025 · Source
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Nebraska 2026 tax overview
LB754 phasedown: top rate drops to 4.55% in 2026, then 3.99% in 2027.
Breakdown
Nebraska income tax brackets, 2026
Rates apply to each slice of taxable income in turn, not to the whole amount. Reaching the 4.55% bracket does not mean paying 4.55% on everything. Figures are for single filers unless the state uses one schedule for all statuses.
| Taxable income | Rate | Tax on this bracket |
|---|---|---|
| $0 to $4,030 | 2.46% | $99 max |
| $4,030 to $24,120 | 3.51% | $705 max |
| $24,120 to $38,870 | 5.01% | $739 max |
| Over $38,870 | 4.55% | 4.55% of everything above $38,870 |
Brackets apply to income after the Nebraska standard deduction of $8,600 single and $17,200 married filing jointly, which is separate from the federal standard deduction.
Nebraska had not published its final inflation-indexed 2026 thresholds when this page was last reviewed, so the bracket boundaries above are the 2025 figures. The rates are correct; the thresholds will shift slightly upward.
Frequently Asked Questions
What are the 2026 Nebraska income tax rates?
Nebraska uses a 4-bracket progressive schedule for 2026, running from 2.46% to 4.55%. The top rate starts at $38,870 of taxable income. LB754 phasedown: top rate drops to 4.55% in 2026, then 3.99% in 2027.
At what income does the top Nebraska tax rate start?
The 4.55% top rate applies to taxable income above $38,870. Below that, 3 lower brackets apply in sequence, so your average rate is always lower than your top rate.
What is the 2026 Nebraska standard deduction?
Nebraska allows a state standard deduction of $8,600 for single filers and $17,200 for married filing jointly in 2026. This is separate from the federal standard deduction, which is $16,100 and $32,200 respectively.
Does Nebraska tax Social Security and retirement income?
Nebraska completed its phase-out of Social Security taxation in 2024, so benefits are now fully exempt. Pensions and IRA withdrawals remain taxable.
What surprises people most about Nebraska income tax?
Nebraska is cutting its top rate every year on a statutory schedule that reaches 3.99% in 2027.