Nebraska income tax and brackets 2026

Nebraska taxes income at 3 rates in 2026, from 2.46% on the first $4,130 of a single filer's taxable income to 4.55% above $24,760. A single filer earning $75,000 in Nebraska owes about $10,203 in federal and state income tax, an effective rate of 13.6%.

Updated Oct 29, 2026·By the BooksGPT team·2026 rates

Income tax · 2026

See the brackets

$10,203for the year

Effective rate 13.6% of income

Federal income tax$7,670

Nebraska income tax$2,533

Taxable income

$58,900

Top federal rate

22%

Top Nebraska rate

4.55%

Nebraska tax brackets 2026

Nebraska brackets · 2026

2.46% to 4.55%

3 brackets

Your top bracket

4.55%

Average rate

3.8%

Taxable income

$66,150

How your $2,533 adds up

2.46% on the first $4,130$102

3.51% on the next $20,630$724

4.55% on the last $41,390$1,883

Personal credit-$176

Nebraska brackets, single

Nebraska income tax brackets for 2026, single
Rate	Taxable income	Tax owed
2.46%	$0 to $4,130	2.46% of taxable income
3.51%	$4,130 to $24,760	$101.60 + 3.51% over $4,130
4.55%You	Over $24,760	$825.71 + 4.55% over $24,760

Nebraska at a glance

Income tax: 2.46% to 4.55%
Standard deduction: $8,850
Personal credit: $176
State payroll taxes: None
Local income tax: None
Sales tax: 5.5%
2026 return due: Apr 15, 2027

How we work it out

1
Income
Your income for the year, less pre-tax retirement savings.
2
Deduction
The larger of the standard deduction and your itemized total.
3
Federal brackets
Each rate from 10% to 37% taxes only the income inside it.
4
Nebraska
Nebraska's own deduction and rates on the same income.
5
Effective rate
Your total tax divided by your income.

Nebraska income tax questions

What are the Nebraska tax brackets for 2026?

Nebraska has 3 brackets for single filers, from 2.46% on the first $4,130 of taxable income to 4.55% on income over $24,760.

How much income tax do I pay on $75,000 in Nebraska?

A single filer earning $75,000 owes about $7,670 in federal income tax and $2,533 in Nebraska income tax for 2026, $10,203 in all. That is 13.6% of income.

Why is my average rate lower than my tax bracket?

Each rate taxes only the income inside its bracket. A single filer with $66,150 of Nebraska taxable income is in the 4.55% bracket, but only the $41,390 above $24,760 pays 4.55%. The lower rates tax the rest, so the brackets come to $2,709, 4.1% on average.

What are the 2026 federal tax brackets?

Seven rates: 10%, 12%, 22%, 24%, 32%, 35% and 37%. The 37% rate starts above $640,600 for single filers and above $768,700 for married couples filing jointly.

Will Nebraska's brackets change?

Bracket thresholds, the standard deduction and the exemption credit are indexed each year; the top rate falls to 4.55% for 2026 under LB 754 (2023), on the way to 3.99% for 2027.

What is the 2026 standard deduction?

$16,100 for single filers, $32,200 for married couples filing jointly and $24,150 for heads of household. Nebraska's own is $8,850 for single filers.

Sources