Nebraska Income Tax 2026
Nebraska has a graduated income tax for 2026. The standard deduction is $8,850 (single) / $17,700 (married filing jointly). Nebraska has a GRADUATED individual income tax with 3 brackets for tax year 2026 (down from 4). Under LB 754 (2023, Gov. Pillen) the top brackets were consolidated and the top marginal rate cut from 5.20% (2025) to 4.55% (2026), scheduled to drop to 3.99% in 2027. Lower rates 2.46% and 3.51% unchanged. Bracket dollar thresholds are inflation-indexed annually (statute 77-2715.03): 2026 single thresholds $4,130 and $24,760. By statute the married-filing-jointly brackets are exactly DOUBLE the single brackets, so MFJ thresholds are $8,260 and $49,520. Standard deduction is state-specific (NOT the federal amount) and inflation-indexed: $8,850 single / $17,700 MFJ for 2026 per Tax Foundation (2025 was ~$8,600/$17,200). Nebraska gives a personal exemption CREDIT (~$176 per exemption for 2026) rather than a deduction. Social Security benefits are 100% exempt beginning tax year 2024. Military retirement income is fully exempt. NO local or city income taxes in Nebraska.
Nebraska tax brackets (single, 2026)
| Taxable income | Rate |
|---|---|
| $0 - $4,130 | 2.46% |
| $4,130 - $24,760 | 3.51% |
| $24,760+ | 4.55% |
Tax on common incomes in Nebraska (2026, single)
| Income | State tax | Take-home |
|---|---|---|
| $20,000 | $348 | $17,732 |
| $25,000 | $524 | $21,674 |
| $30,000 | $699 | $25,586 |
| $35,000 | $889 | $29,414 |
| $40,000 | $1,116 | $33,204 |
| $45,000 | $1,344 | $36,994 |
| $50,000 | $1,571 | $40,784 |
| $55,000 | $1,799 | $44,574 |
| $60,000 | $2,026 | $48,364 |
| $65,000 | $2,254 | $52,154 |
Estimate your exact 2026 federal + Nebraska income tax by income and filing status.
Open the Nebraska Income Tax Calculator →Frequently asked questions
Does Nebraska have a state income tax in 2026?
Yes. Nebraska levies a graduated state income tax for 2026, on top of federal income tax, Social Security and Medicare.
How much state income tax do you pay on $75,000 in Nebraska?
A single filer earning $75,000 in Nebraska owes about $2,709 in state income tax for 2026, leaving roughly $58,884 take-home after federal tax and FICA.
What is the Nebraska standard deduction for 2026?
$8,850 for single filers and $17,700 for married filing jointly.
2026 figures. Source: Nebraska Department of Revenue + Tax Foundation. Not tax advice.