Nebraska income tax rate 2026
OfficialNebraska rates, brackets and the tax on common salaries.
- Rate
- 2.46% to 4.55%
- Tax on $75,000
- $2,533
- 3.4% effective
- Tax on $100,000
- $3,670
- 3.7% effective
- Rank among taxing states
- #28 of 42
- by tax taken on $75,000, 1 takes the most
What is the Nebraska income tax rate in 2026?
Nebraska taxes wages at 2.46% to 4.55% in 2026. On a $75,000 salary, Nebraska income tax is $2,533, an effective rate of 3.38%.
How this is calculated
- The effective rate is the yearly state income tax divided by gross pay, after the state's deductions and exemptions.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
Nebraska income tax brackets for 2026
Nebraska has 4 brackets for single filers, from 2.46% to 4.55%. The 4.55% top bracket starts at $39,900 of taxable income for a single filer. Nebraska tax is owed on top of federal income tax, which follows the federal tax brackets for 2026.
Single
| Taxable income over | Rate |
|---|---|
| $0 | 2.46% |
| $4,130 | 3.51% |
| $24,760 | 4.55% |
| $39,900 | 4.55% |
Married filing jointly
| Taxable income over | Rate |
|---|---|
| $0 | 2.46% |
| $8,250 | 3.51% |
| $49,530 | 4.55% |
| $79,800 | 4.55% |
Head of household
| Taxable income over | Rate |
|---|---|
| $0 | 2.46% |
| $7,700 | 3.51% |
| $39,620 | 4.55% |
| $59,160 | 4.55% |
Brackets apply to taxable income after the state's deductions and exemptions, not to gross pay.
How much Nebraska income tax do you pay on $100,000?
On $100,000 of wages, Nebraska income tax is $3,670 in 2026, an effective rate of 3.67%. The table runs from $30,000 to $300,000. For your own pay, the Nebraska income tax calculator shows the tax on every paycheck. At the low end, see what a full-time job keeps at the minimum wage in Nebraska.
How this is calculated
- Each salary is single filer wages with no pre-tax deductions, through the state's rules for the year.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
What is the Nebraska standard deduction in 2026?
The Nebraska standard deduction is $8,850 for single filers and $17,700 for married couples filing jointly in 2026. Each filer also gets a personal credit of $176.
- Standard deduction, single
- $8,850
- Married filing jointly
- $17,700
- Personal credit
- $176
How did Nebraska income tax change in 2026, and what changes in 2027?
Nebraska cut its rate to 2.46% to 4.55% in 2026, from a range of 2.46% to 5.2% in 2025. For 2027, it is 2.46% to 3.99% (projected).
| Tax year | Kind | Lowest rate | Top rate | Standard deduction, single | Status |
|---|---|---|---|---|---|
| 2025 | progressive | 2.46% | 5.2% | $8,600 | official |
| 2026 | progressive | 2.46% | 4.55% | $8,850 | official |
| 2027 | progressive | 2.46% | 3.99% | $8,850 | projected |
How does Nebraska income tax compare with other states?
On $75,000, Nebraska income tax ranks #28 of 42 states that tax wages, where #1 takes the most. Next door, the top rate is higher in Missouri and Kansas and lower in Colorado and Iowa, and Wyoming and South Dakota have no income tax; the Iowa state income tax page has its rates. West Virginia income tax has the closest top rate, followed by Oklahoma and Utah. The state income tax rates page compares all of them.
| Neighbor income tax rates |
|---|
| Closest top rates |
|---|
|
How this is calculated
- Each state's income tax on the same $75,000 salary, single filer, under its rules for 2026.
- States without a wage income tax are left out of this rank.
- The reference worker is a single filer with one job, paid every two weeks, with a standard Form W-4 and no pre-tax deductions, under 65.
How is Nebraska income tax withheld from a paycheck?
Employers withhold Nebraska income tax from each paycheck, using the Form W-4N each employee fills in. On a $75,000 salary paid every two weeks, that is $107.55 a paycheck. Nebraska employers withhold about $263 more a year than the tax owed on $75,000, so a typical worker gets it back at filing.
Employer withholding tables can differ from the yearly tax owed; the return settles the difference.
How this is calculated
- Circular EN (2026) percentage method: wages minus $2,440 a year per Form W-4N allowance, then the Nebraska withholding tables. Assumes one allowance for single and head of household filers and two if married.
Questions people ask
How much Nebraska tax is withheld from a bonus?
Employers can withhold Nebraska tax on a bonus at a flat 3.5%. The return settles the actual tax on it.
Does Nebraska tax overtime and tips?
Yes. Nebraska taxes overtime and tips in full. Federal law lets workers deduct qualified tips and the extra half of overtime pay, within limits, from 2025 to 2028, but Nebraska has not adopted that.
Do 401(k) contributions lower Nebraska income tax?
Yes. Traditional 401(k) contributions lower Nebraska taxable wages, as they do for federal income tax.