Nebraska income tax at a glance
Nebraska’s top rate dropped to 4.55% for 2026 and is scheduled to reach 3.99% in 2027. Each personal and dependent exemption is a $176 credit. Social Security benefits are fully exempt. Head-of-household brackets are approximated with the single schedule.
| Tax structure | 3 brackets, 2.46% – 4.55% |
| Figures for tax year | 2026 |
| Starting point | Federal AGI |
| Standard deduction (single / joint) | $8,850 / $17,700 |
| Tax on $75,000 (single) | $2,533 (3.38%) |
| Rank at $75,000 | 28th highest of 42 |
| Local income taxes | None |
| State sales tax | 5.5% |
How Nebraska calculates your income tax
Nebraska starts from your federal adjusted gross income (AGI). The standard deduction is $8,850 for single filers and $17,700 for married couples filing jointly ($13,000 head of household). You also get a personal exemption credit of $176 per taxpayer and a credit of $176 per dependent.
Tax from the Nebraska brackets − credits = Nebraska income tax
Nebraska income tax brackets (2026)
Married couples filing jointly get their own, wider brackets. Rates apply only to the slice of taxable income inside each bracket.
Single filers
| Rate | Taxable income | Tax owed |
|---|---|---|
| 2.46% | $0 – $4,130 | 2.46% of taxable income |
| 3.51% | $4,131 – $24,760 | $102 + 3.51% over $4,130 |
| 4.55% | Over $24,760 | $826 + 4.55% over $24,760 |
Married filing jointly
| Rate | Taxable income | Tax owed |
|---|---|---|
| 2.46% | $0 – $8,250 | 2.46% of taxable income |
| 3.51% | $8,251 – $49,530 | $203 + 3.51% over $8,250 |
| 4.55% | Over $49,530 | $1,652 + 4.55% over $49,530 |
Nebraska standard deduction and exemptions
| Filing status | Standard deduction | Personal exemption | Per dependent |
|---|---|---|---|
| Single | $8,850 | $176 credit | $176 credit |
| Married filing jointly | $17,700 | $352 credit | $176 credit |
| Head of household | $13,000 | $176 credit | $176 credit |
Amounts before any income-based phase-outs.
Nebraska income tax on $50,000, $75,000 and $100,000
Estimated 2026 tax for W-2 wages with the standard deduction, no children and no pre-tax deductions. Change any of these in the calculator above.
| Wages | Filing status | NE tax | Effective | Federal tax | FICA | Take-home | Monthly |
|---|---|---|---|---|---|---|---|
| $50,000 | Single | $1,395 | 2.79% | $3,820 | $3,825 | $40,960 | $3,413 |
| $50,000 | Married jointly | $695 | 1.39% | $1,780 | $3,825 | $43,700 | $3,642 |
| $75,000 | Single | $2,533 | 3.38% | $7,670 | $5,738 | $59,060 | $4,922 |
| $75,000 | Married jointly | $1,653 | 2.20% | $4,640 | $5,738 | $62,969 | $5,247 |
| $100,000 | Single | $3,670 | 3.67% | $13,170 | $7,650 | $75,510 | $6,292 |
| $100,000 | Married jointly | $2,791 | 2.79% | $7,640 | $7,650 | $81,919 | $6,827 |
Step by step: $75,000 single filer in Nebraska
- Gross wages: $75,000
- Standard deduction: −$8,850
- Nebraska taxable income: $66,150
- 2.46% on $4,130 = $101.60
- 3.51% on $20,630 = $724.11
- 4.55% on $41,390 = $1,883.25
- Credits: −$176
- Nebraska income tax: $2,533 — 3.38% of gross pay, with a marginal state rate of 4.55%.
- With $7,670 of federal income tax and $5,738 of FICA, total tax is $15,940 and take-home pay is about $59,060 ($2,272 every two weeks).
Local income taxes in Nebraska
No local income taxes.
Sales tax and other Nebraska taxes
The Nebraska state sales tax rate is 5.5%, and local governments may add their own rates on top. Spending $30,000 a year on taxable goods would cost roughly $1,650 in state sales tax alone.
Compare Nebraska with neighboring states
State income tax on $75,000 of wages for a single filer in Nebraska and its neighbors. Moving to South Dakota would cut state income tax on this salary by about $2,533 a year, while Kansas would cost about $852 more.
| State | Type | Top rate | Tax on $75k | vs NE |
|---|---|---|---|---|
| Nebraska | Graduated | 4.55% | $2,533 | — |
| South Dakota | No income tax | — | $0 | −$2,533 |
| Iowa | Flat | 3.8% | $2,198 | −$335 |
| Missouri | Graduated | 4.7% | $2,534 | same |
| Kansas | Graduated | 5.58% | $3,385 | +$852 |
| Colorado | Flat | 4.4% | $2,592 | +$59 |
| Wyoming | No income tax | — | $0 | −$2,533 |
If you live in one of these states and work in another, you generally file a non-resident return in the work state and claim a credit at home for the tax paid.
How to lower your Nebraska income tax
- Pre-tax retirement savings. Putting $10,000 into a traditional 401(k) on a $75,000 salary cuts Nebraska tax by about $455 on top of the federal savings.
- Claim state credits. Check the Nebraska return for earned-income, child, education and renter or property-tax credits that this estimate doesn’t include.
- Watch residency and work location. Days worked in another state and the date you move in or out change how much each state can tax.
- Time large income. Bonuses, stock sales and Roth conversions all land on your state return too.
See all states side by side in the state income tax calculator, or check the federal side with the federal income tax calculator and your per-check withholding in the paycheck calculator.
Sources and updates
Rates, brackets and deductions are for tax year 2026. Source: official Nebraska tax agency page, cross-checked with the Tax Foundation’s 2026 state income tax tables and 2026 state legislation. Data last reviewed November 4, 2026.
Nebraska income tax FAQ
What is the Nebraska state income tax rate?
Nebraska has 3 brackets ranging from 2.46% to 4.55% (figures for 2026). The top rate starts at $24,760 of taxable income for single filers. A single filer earning $75,000 pays an effective rate of about 3.38%.
How much Nebraska income tax do I pay on $75,000?
About $2,533 for a single filer and $1,653 for a married couple filing jointly, using the standard deduction. Including federal income tax and FICA, a single filer takes home about $59,060 a year.
What is the Nebraska standard deduction?
The standard deduction is $8,850 for single filers and $17,700 for married couples filing jointly ($13,000 head of household). You also get a personal exemption credit of $176 per taxpayer and a credit of $176 per dependent.
Does Nebraska have local income taxes?
No local income taxes.
Is Nebraska a high-tax state?
On a $75,000 salary Nebraska ranks 28 of the 42 jurisdictions that tax wages (1 = highest), in the middle of the pack. Among its neighbors, South Dakota is cheapest at $0.