Nebraska income tax at common incomes
Wages only, standard deduction, 2026. Federal + Nebraska tax; Social Security and Medicare not included.
| Wages | State (single) | Total (single) | Total (married) |
|---|---|---|---|
| $40,000 | $940 | $3,560 (8.9%) | $1,124 |
| $60,000 | $1,850 | $6,870 (11.5%) | $3,886 |
| $75,000 | $2,533 | $10,203 (13.6%) | $6,293 |
| $100,000 | $3,670 | $16,840 (16.8%) | $10,431 |
| $150,000 | $5,945 | $30,679 (20.5%) | $20,406 |
| $250,000 | $10,495 | $62,249 (24.9%) | $47,084 |
Nebraska brackets
2.46% over $0 · 3.51% over $4,130 · 4.55% over $24,760 (single).
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. Methodology.
Nebraska income tax FAQ
What is the Nebraska income tax rate for 2026?
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. The top rate is 4.55%.
How much Nebraska income tax do I pay on $75,000?
About $2,533 for a single filer with $75,000 of wages in 2026, on top of $7,670 of federal income tax.
Does Nebraska have local income taxes?
No. Nebraska localities do not levy a separate income tax.