Nebraska Income Tax Calculator
Figure basis: Official Nebraska Department of RevenueNebraska income tax is calculated on your taxable income after deductions and exemptions. This calculator estimates your Nebraska state income tax liability for the current tax year. Enter your annual gross income, choose your filing status (single, married filing jointly, married filing separately, or head of household), and add any pre-tax deductions to see your estimated state tax, effective tax rate, and marginal bracket. Results update in real time as you adjust your inputs. The calculator covers Nebraska state income tax only; federal income tax, FICA payroll taxes, and any local income taxes your city or county imposes are separate. All rates and brackets are sourced directly from Nebraska Department of Revenue and are verified for the current tax year. Use this tool alongside the federal income tax calculator to see your combined total tax liability. Effective rate and marginal rate are both shown so you can evaluate the impact of additional income, filing status changes, or increased pre-tax contributions to a 401(k) or similar plan.
Nebraska uses graduated income tax brackets. A single filer earning $60,000 owes $2,026.33 in state income tax, an effective rate of 3.38% and a marginal rate of 4.55%. Enter your own income and filing status below.
Bracket breakdown
| Income range | Rate | Tax in bracket |
|---|
How Nebraska income tax works
Nebraska Legislative Bill 754 (2023) established a multi-year phase-down of individual income tax rates. For tax year 2026 the schedule has four brackets taxed at 2.46%, 3.51%, 4.55% and 4.55% (the top two brackets now share the 4.55% rate), down from a 5.20% top rate in 2025. The phase-down is scheduled to bring the top rate to 3.99% in 2027. Married filing jointly thresholds are approximately double the single-filer thresholds. Authority: Nebraska Revised Statutes 77-2715.03; Nebraska Tax Rate Chronologies (Rev. 2-2026). Your result updates the page link, so you can copy a permalink to any calculation.
taxable income = gross income - standard deduction
state income tax = sum of (income in each bracket x bracket rate / 100)
effective rate = state income tax / gross income x 100
marginal rate = rate of the highest bracket reached
Nebraska income tax brackets (2026)
The table below shows the Nebraska graduated income tax brackets for single filers, as published by the Nebraska Department of Revenue and verified Jul 16, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $4,129.00 | 2.46% | Nebraska Department of Revenue |
| $4,131.00 to $24,759.00 | 3.51% | Nebraska Department of Revenue |
| $24,761.00 to $39,899.00 | 4.55% | Nebraska Department of Revenue |
| Over $39,901.00 | 4.55% | Nebraska Department of Revenue |
Nebraska's fast rate cuts and the standard deduction that trips people up
Nebraska is in the middle of a rapid rate reduction. Legislative Bill 754 (2023) set a multi-year schedule that pulled the top rate down from 6.84% to 5.20% in 2025 and to 4.55% for tax year 2026, with a further cut to 3.99% planned for 2027. A quirk of the 2026 schedule is that the top two brackets now share the same 4.55% rate, so once a single filer's taxable income passes $24,760 the marginal rate stops climbing. In practice Nebraska looks almost like a two-rate tax at the upper end.
The mistake to avoid is assuming Nebraska uses the generous federal standard deduction. It does not. Nebraska sets its own, smaller amounts: $8,850 for a single filer, $17,700 for married filing jointly, and $12,950 for head of household in 2026. Plug in the federal figure by habit and you will understate your Nebraska taxable income by thousands of dollars. Nebraska also grants a separate nonrefundable personal exemption credit of $176 per exemption, applied against the tax itself rather than against income.
Because the phase-down is legislated year by year and the brackets are indexed for inflation, a figure that was right last April may already be stale. Treat the rate and the deduction as living numbers, and re-check them each filing season rather than carrying last year's estimate forward into a new return.
Nebraska income tax: frequently asked questions
How much is the Nebraska income tax on a $60,000 salary?
A single filer earning $60,000 a year in Nebraska has a taxable income of $51,150.00 after the standard deduction. The computed state income tax is $2,026.33, an effective rate of 3.38%. Enter your own income above for an exact figure.
What is the Nebraska state income tax rate?
Nebraska has graduated income tax brackets. The marginal rate depends on your taxable income and filing status. For a single filer earning $60,000 the marginal rate is 4.55%.
What filing statuses does Nebraska income tax apply to?
Nebraska income tax applies to single filers, married couples filing jointly, head of household filers and married couples filing separately. Bracket thresholds and standard deductions may differ by filing status.
What are Nebraska's income tax brackets for 2026?
For 2026, single filers pay 2.46% on taxable income up to $4,130; 3.51% on $4,130 to $24,760; and 4.55% on income above $24,760. Married filing jointly thresholds are approximately double the single-filer amounts.
What did Nebraska LB 754 do?
Legislative Bill 754, signed in 2023, set Nebraska on a path to lower income tax rates. It reduced the top rate from 6.84% and created a schedule of automatic cuts scheduled to bring the top rate to 3.99% by 2027. For tax year 2026 the top rate is 4.55%.
When will Nebraska's top income tax rate reach 3.99%?
Under the LB 754 phase-down, Nebraska's top rate is scheduled to reach 3.99% for tax year 2027. For tax year 2026 the top rate is 4.55%, down from 5.20% in 2025.
Does Nebraska use the federal standard deduction?
No. Nebraska sets its own standard deduction, which is lower than the federal amount. For 2026 it is $8,850 for single and married filing separately, $17,700 for married filing jointly, and $12,950 for head of household. Nebraska also allows a $176 nonrefundable personal exemption credit per exemption.
Official sources
- Nebraska income tax rates (tax year 2026): Nebraska Department of Revenue, as at Jul 16, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.