Nebraska Income Tax Calculator
Nebraska 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 $1,983.26 in state income tax, an effective rate of 3.31% and a marginal rate of 5.84%. 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 2024, the top rate is 5.84%, reduced from the pre-LB 754 rate of 6.84%. The phase-down continues: the top rate is scheduled to reach 5.20% in 2025, 4.55% in 2026, and 3.99% in 2027, subject to revenue triggers. Bracket thresholds for married filing jointly are approximately double single-filer thresholds. Authority: Nebraska Revised Statutes ยง77-2715.03. 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 (2024)
The table below shows the Nebraska graduated income tax brackets for single filers, as published by the Nebraska Department of Revenue and verified Jun 12, 2026. Thresholds for other filing statuses may differ; use the calculator above to select your status.
| Income range | Rate | Source |
|---|---|---|
| $0.00 to $3,699.00 | 2.46% | Nebraska Department of Revenue |
| $3,701.00 to $22,169.00 | 3.51% | Nebraska Department of Revenue |
| $22,171.00 to $35,729.00 | 5.01% | Nebraska Department of Revenue |
| Over $35,731.00 | 5.84% | Nebraska Department of Revenue |
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 $45,400.00 after the standard deduction. The computed state income tax is $1,983.26, an effective rate of 3.31%. 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 5.84%.
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 2024?
For 2024, single filers pay 2.46% on income up to $3,700; 3.51% on $3,701 to $22,170; 5.01% on $22,171 to $35,730; and 5.84% on income above $35,730. 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 significantly lower income tax rates. It reduced the top rate from 6.84% and created a schedule of automatic cuts that will bring the top rate to 3.99% by 2027, provided certain revenue conditions are met. The 2024 top rate under LB 754 is 5.84%.
When will Nebraska's top income tax rate reach 3.99%?
Under the LB 754 phase-down schedule, Nebraska's top rate is projected to reach 3.99% for tax year 2027. The interim rates are approximately 5.20% for 2025 and 4.55% for 2026. Each reduction is subject to a revenue trigger, meaning the cut only takes effect if state general fund revenue meets minimum thresholds.
Does Nebraska follow federal standard deduction rules?
Yes. Nebraska conforms to the federal standard deduction. For 2024, that is $14,600 for single filers, $29,200 for married filing jointly, $21,900 for head of household, and $14,600 for married filing separately. These amounts are set by the IRS and adjusted annually for inflation.
Official sources
- Nebraska income tax rates (tax year 2024): Nebraska Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.