Nebraska Income Tax Brackets 2026
What are the Nebraska income tax brackets for 2026?
Nebraska uses 3 graduated brackets for 2026, from 2.46% on the first dollars of taxable income up to a top rate of 4.55%. After the state's standard deduction of $8,850 single ($17,700 joint), a single filer on $75,000 pays $2,709 of Nebraska income tax.
Nebraska taxes income through 3 graduated brackets in 2026, topping out at 4.55%. The first bracket covers taxable income up to $4,130, and the top rate does not bite until taxable income passes $24,760, which is why the worked example below matters more than the headline rate.
Updated October 29, 2026
Nebraska brackets for single filers, 2026
Rates apply to Nebraska taxable income: gross pay minus the standard deduction and any personal exemption. In Nebraska the schedule fills from the bottom up: the first $4,130 of taxable income pays 2.46%, and only the income above each threshold pays the next rate up.
| Taxable income (single) | Rate |
|---|---|
| $0 to $4,130 | 2.46% |
| $4,131 to $24,760 | 3.51% |
| $24,761 and up | 4.55% |
Nebraska brackets for married filing jointly, 2026
| Taxable income (joint) | Rate |
|---|---|
| $0 to $8,250 | 2.46% |
| $8,251 to $49,530 | 3.51% |
| $49,531 and up | 4.55% |
Standard deduction and exemption in Nebraska
The 2026 standard deduction is $8,850 for single filers and $17,700 for married filing jointly. In Nebraska, that means the first $8,850 of a single filer's pay is taxed at zero before the schedule even starts.
Worked example: the brackets on a $75,000 salary
A single filer earning $75,000 in Nebraska first removes the standard deduction, leaving $66,150 of taxable income. Each bracket then takes its slice:
| Bracket range | Income in bracket | Rate | Tax |
|---|---|---|---|
| $0 to $4,130 | $4,130 | 2.46% | $102 |
| $4,131 to $24,760 | $20,630 | 3.51% | $724 |
| $24,761 and up | $41,390 | 4.55% | $1,883 |
Total Nebraska income tax: $2,709, an effective rate of 3.61% of gross pay. The marginal rate, the rate on the next dollar Nebraska taxes, is 4.55%; a raise that crosses into that bracket pays 4.55% only on the dollars above the line, never on the whole salary.
Nebraska income tax on common salaries (single filer)
| Gross salary | Nebraska income tax | Effective rate | Marginal rate |
|---|---|---|---|
| $40,000 | $1,116 | 2.79% | 4.55% |
| $50,000 | $1,571 | 3.14% | 4.55% |
| $75,000 | $2,709 | 3.61% | 4.55% |
| $100,000 | $3,846 | 3.85% | 4.55% |
| $150,000 | $6,121 | 4.08% | 4.55% |
How Nebraska compares with other states
How Nebraska compares: its top rate of 4.55% ranks 27th highest among the 42 taxing jurisdictions for 2026, and the $2,709 owed on a $75,000 salary ranks 23rd highest, between Arkansas ($2,741) and West Virginia ($2,680).
The shape of the schedule matters as much as the rates. Nebraska's top rate only starts at taxable income above $24,760, so a $75,000 salary never sniffs it: the highest rate actually touched is 4.55%, and the top slice of the example above contributes $1,883, about 70% of the total bill. The other 30% is spread across the lower 2 brackets.
Joint filers in Nebraska get thresholds that are exactly double the single ones, so two earners who marry face no bracket penalty on the same combined income. The joint standard deduction of $17,700 is likewise double the single $8,850.
To turn these figures into an actual paycheck, use the Nebraska income tax calculator for any salary, or the Nebraska take-home pay calculator to see the same salary after federal tax and FICA as well. Per pay period, the paycheck calculator breaks the Nebraska result down further, and the state tax brackets hub lines up all 50 states and DC side by side.
Frequently asked questions
What is the top income tax rate in Nebraska for 2026?
The top marginal rate in Nebraska is 4.55%, and it applies only to taxable income above $24,760 for single filers. Every dollar below that line pays less, starting at 2.46% on the first slice.
How many tax brackets does Nebraska have?
Nebraska has 3 brackets for 2026, running from 2.46% on the first slice of taxable income to 4.55% at the top. Joint filers use a wider schedule, with a standard deduction of $17,700 instead of $8,850.
What is the standard deduction in Nebraska for 2026?
The standard deduction is $8,850 for single filers and $17,700 for married filing jointly.
How much Nebraska income tax is owed on $75,000?
A single filer earning $75,000 pays $2,709 of Nebraska income tax for 2026 in this model, an effective rate of 3.61%, even though the top bracket reached is 4.55%.