NEBRASKA CAPITAL GAINS TAX · TAX YEAR 2026
Nebraska capital gains tax calculator
Nebraska taxes capital gains as ordinary income, at rates from 2.46% to 4.55%, with no lower rate for long-term gains. On a $50,000 long-term gain with $75,000 of wages, a single filer owes $2,275 of Nebraska tax and $7,500 of federal income tax, $9,775 in all, and keeps $40,225.
Tax on your gain
- Total tax on the gain
- $9,775.00
- Federal income tax
- $7,500.00
- Net investment income tax
- $0.00
- Nebraska tax
- $2,275.00
- After-tax gain
- $40,225.00
- Effective rate
- 19.55%
Nebraska tax by size of gain
What a single filer with $75,000 of wages owes on a long-term gain. Federal tax includes the net investment income tax.
| Gain | Federal tax | State tax |
|---|---|---|
| $10,000 | $1,500 | $455 |
| $50,000 | $7,500 | $2,275 |
| $100,000 | $15,000 | $4,550 |
| $250,000 | $42,250 | $11,375 |
| $1,000,000 | $208,920 | $45,500 |
Nebraska capital gains tax questions
Does Nebraska tax capital gains?
Yes. Nebraska taxes capital gains as ordinary income, at rates from 2.46% to 4.55%, with no lower rate for long-term gains.
How much Nebraska tax is due on a capital gain?
A single filer with $75,000 of wages owes $2,275 of Nebraska tax on a $50,000 long-term gain, 4.55% of the gain, and $11,375, 4.55%, on a $250,000 gain. Federal tax on the same gains is $7,500 and $42,250.
Does Nebraska tax short-term capital gains differently?
No. Nebraska taxes a $50,000 short-term gain the same as a long-term one: $2,275 of Nebraska tax. Federal tax is what changes: $11,064 on the short-term gain against $7,500.
Does Nebraska tax gains on gold and silver?
Not from 2025. Nebraska subtracts net capital gain from selling gold or silver bullion, and adds back a net loss on it.
What the calculator leaves out
- An employee can elect once to exclude gain on stock of a qualified Nebraska corporation acquired through work.
Federal tax stacks the gain on wages after the 2026 standard deduction, taxes a long-term gain at the long-term capital gains rates and a short-term gain at the ordinary brackets, and adds the net investment income tax. The gain is the only investment income. Capital losses and carryovers, qualified dividends, the collectibles and section 1250 rates, the alternative minimum tax and credits are left out; enter a home sale's gain after any federal exclusion.