NEBRASKA INCOME TAX · TAX YEAR 2026
2026 Nebraska income tax calculator
Estimate Nebraska income tax with the 2026 brackets, standard deduction and $176 personal exemption credits, plus federal income tax and take-home pay.
Your estimate
Nebraska take-home pay by salary
Take-home pay is wages minus Nebraska tax, federal income tax, Social Security and Medicare. Paychecks split the annual estimate evenly; your actual withholding depends on your W-4 and pay schedule.
| Salary | State tax | Take-home pay | Every two weeks |
|---|---|---|---|
| $50,000 | $1,395 | $40,960 | $1,575 |
| $75,000 | $2,533 | $59,060 | $2,272 |
| $100,000 | $3,670 | $75,510 | $2,904 |
| $150,000 | $5,945 | $107,846 | $4,148 |
| $200,000 | $8,220 | $140,707 | $5,412 |
Nebraska tax brackets for 2026
Nebraska taxes income at 2.46%, 3.51% and 4.55% for 2026. LB 754 of 2023 cut the top rate from 5.2% in 2025, so the third and fourth brackets now share the 4.55% rate, and both fall to 3.99% in 2027. The brackets are adjusted for inflation each year.
| Rate | Taxable income |
|---|---|
| 2.46% | Up to $4,130 |
| 3.51% | Over $4,130 through $24,760 |
| 4.55% | Over $24,760 through $39,900 |
| 4.55% | Over $39,900 |
| Rate | Taxable income |
|---|---|
| 2.46% | Up to $8,250 |
| 3.51% | Over $8,250 through $49,530 |
| 4.55% | Over $49,530 through $79,800 |
| 4.55% | Over $79,800 |
| Rate | Taxable income |
|---|---|
| 2.46% | Up to $7,700 |
| 3.51% | Over $7,700 through $39,620 |
| 4.55% | Over $39,620 through $59,160 |
| 4.55% | Over $59,160 |
| Filing status | Standard deduction | Exemption credit |
|---|---|---|
| Single | $8,850 | $176 |
| Married filing jointly | $17,700 | $352 |
| Head of household | $12,950 | $176 |
| Married filing separately | $8,850 | $176 |
| Each dependent | — | $176 |
Nebraska income tax questions
Does Nebraska have a state income tax?
Yes. Nebraska taxes income at graduated rates from 2.46% to 4.55% for 2026.
How much is Nebraska income tax on $100,000?
A single filer with $100,000 in wages and no other income, 401(k) contributions or dependents owes about $3,670.46 in Nebraska income tax for 2026, 3.67% of wages. After federal income tax, Social Security and Medicare, take-home pay is about $75,509.54, or $2,904.21 every two weeks.
What is the Nebraska standard deduction for 2026?
For 2026, the Nebraska standard deduction is $8,850 for single filers and married couples filing separately, $17,700 for married couples filing jointly, and $12,950 for heads of household. Exemption credits, which reduce tax directly, are $176 for single filers, heads of household and married couples filing separately, and $352 for married couples filing jointly, plus $176 for each dependent. The credits cannot exceed the tax. Filers 65 or older or blind get a larger standard deduction.
Does Nebraska tax Social Security?
No. Nebraska does not tax Social Security benefits.
Nebraska Social Security tax rules
Does Nebraska tax retirement income?
Yes. Nebraska taxes pensions and 401(k) and IRA withdrawals at its regular rates, but exempts military retirement pay.
Nebraska retirement income tax for 2026
How does Nebraska tax capital gains?
As ordinary income at Nebraska's regular rates. A special capital gains deduction on Form 4797N covers only certain sales, such as stock acquired through employment. Long-term gains get lower federal rates than this calculator applies to other income, so use the capital gains tax calculator for the federal side.
How this calculator works
The calculator starts from federal AGI, subtracts the Nebraska standard deduction and applies the 2026 Tax Calculation Schedule. It then subtracts a $176 personal exemption credit for you, your spouse on a joint return and each dependent, up to the amount of the tax.
Nebraska's tax table figures tax on $100 income bands, so the official amount can differ from this exact calculation by a few dollars.
Worked example
A single filer with $75,000 in wages, no other income, no 401(k) contributions and no dependents has $66,150.00 of Nebraska taxable income and about $2,532.96 in Nebraska income tax, 3.38% of wages. After federal income tax of $7,670.00 and $5,737.50 in Social Security and Medicare, estimated take-home pay is $59,059.54, or $4,921.63 a month.
What this estimate excludes
The Nebraska earned income tax credit (10% of the federal credit, refundable), the child and dependent care credit, the Social Security and military retirement subtractions, the special capital gains deduction, the extra standard deduction for age 65 or blindness, itemized deductions and other credits.
Nebraska sources
- 2026 Nebraska Tax Calculation Schedule
- 2026 Form 1040N: standard deduction, $176 personal exemption credit and earned income credit
- Nebraska individual income tax rates, standard deduction and exemption credit by year
- 2025 Nebraska individual income tax booklet: exemptions, Social Security, military retirement and capital gains
Federal tax uses IRS Revenue Procedure 2025-32. Read the full assumptions and sources.