TaxWrenTaxes for Nebraska freelancers in 2026
Single filers get a standard deduction of $8,850 ($17,700 married filing jointly) and a personal exemption credit of $176.
On $85,000 of 1099 profit, a single filer owes about $2,715 in Nebraska income tax on top of $17,800 in federal taxes. That ranks 24th lowest of 51 (50 states and DC), right at the national median.
Among its neighbors, South Dakota, Wyoming and Iowa would tax the same income less, while Colorado, Missouri and Kansas would tax it more.
Nebraska income tax brackets for 2026
| Rate | Single: taxable income over | Married jointly: over |
|---|---|---|
| 2.46% | $0 | $0 |
| 3.51% | $4,130 | $8,250 |
| 4.55% | $24,760 | $49,530 |
Nebraska vs. neighboring states
Tax on $85,000 of 1099 profit for a single filer in 2026. The median across all 50 states and DC is $2,729 of state income tax.
| State | State tax | Total tax | Take-home |
|---|---|---|---|
| Nebraska | $2,715 | $20,515 | $64,485 |
| Colorado | $2,767 | $20,567 | $64,433 |
| Iowa | $2,350 | $20,150 | $64,850 |
| Kansas | $3,608 | $21,408 | $63,592 |
| Missouri | $2,775 | $20,575 | $64,425 |
| South Dakota | $0 | $17,800 | $67,200 |
| Wyoming | $0 | $17,800 | $67,200 |
How Nebraska taxes changed
For 2026, Nebraska cut its top rate from 5.2% to 4.55% and raised the single standard deduction from $8,600 to $8,850. State tax on $85,000 of 1099 profit falls from $3,012 to $2,715 (−$297).
| 2025 | 2026 | |
|---|---|---|
| Top income tax rate | 5.2% | 4.55% |
| Standard deduction (single) | $8,600 | $8,850 |
| State tax on $85,000 of 1099 profit | $3,012 | $2,715 |
| Take-home on a $75,000 salary | $58,510 | $59,060 |
Each year uses that year's federal and Nebraska rules, so the take-home row also reflects federal changes. Federal changes · All data updates
Sources: Nebraska revenue department, Tax Foundation, State Individual Income Tax Rates and Brackets, IRS Rev. Proc. 2025-32. See our methodology.
Nebraska 1099 tax FAQ
Does Nebraska have a state income tax?
Nebraska has a graduated income tax with 3 rates from 2.46% to 4.55%; the top rate starts at $24,760 of taxable income for single filers.
How much should a freelancer in Nebraska set aside for taxes?
A single filer with $85,000 of 1099 profit and no other income should set aside about 24% of every payment in 2026: $12,010 self-employment tax, $5,790 federal income tax and $2,715 Nebraska income tax. Use the calculator for your own income, expenses and filing status.
What is the top Nebraska income tax rate in 2026?
4.55%. Nebraska has a graduated income tax with 3 rates from 2.46% to 4.55%; the top rate starts at $24,760 of taxable income for single filers.
Do I need to make estimated tax payments to Nebraska?
Generally yes, if you expect to owe state tax that is not covered by withholding. Nebraska sets its own thresholds and due dates; check the Nebraska revenue department's estimated payment rules.