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Tax year 2026

Iowa vs Nebraska Income Tax — 2026

A single filer earning $100,000 pays $522 less per year in Iowa than in Nebraska — $44 a month. Iowa charges $3,148; Nebraska charges $3,670.

Why this pair has a page: bordering states.

Iowa at $100K
$3,148
3.15%
Nebraska at $100K
$3,670
3.67%
Annual difference
$522
$44 a month
National ranks
17 vs 23
of 50, lowest tax first

The bill at every income

Single filer, standard deduction, no dependents. State income tax only.

Iowa and Nebraska income tax compared at seven income levels, 2026
Gross incomeIowa taxNebraska taxDifference
$50,000$1,248$1,395$147 less in IA
$75,000$2,198$2,533$335 less in IA
$100,000$3,148$3,670$522 less in IA
$150,000$5,048$5,945$897 less in IA
$250,000$8,848$10,495$1,647 less in IA
$500,000$18,348$21,870$3,522 less in IA
$1,000,000$37,348$44,620$7,272 less in IA
Annual state income tax, Iowa versus Nebraska
IA at $50,000: $1,248IA at $50,000$1,248NE at $50,000: $1,395NE at $50,000$1,395IA at $75,000: $2,198IA at $75,000$2,198NE at $75,000: $2,533NE at $75,000$2,533IA at $100,000: $3,148IA at $100,000$3,148NE at $100,000: $3,670NE at $100,000$3,670IA at $150,000: $5,048IA at $150,000$5,048NE at $150,000: $5,945NE at $150,000$5,945IA at $250,000: $8,848IA at $250,000$8,848NE at $250,000: $10,495NE at $250,000$10,495IA at $500,000: $18,348IA at $500,000$18,348NE at $500,000: $21,870NE at $500,000$21,870IA at $1,000,000: $37,348IA at $1,000,000$37,348NE at $1,000,000: $44,620NE at $1,000,000$44,620

How the two systems differ

Iowa and Nebraska income tax systems compared
IowaNebraska
Tax structureFlat rateGraduated
Top marginal rate3.8%4.55%
Number of brackets14
Standard deduction (single)$16,100$8,850
Personal exemption$40 credit$176 credit
Local income taxesYesNo
Capital gainsordinaryordinary
Population (2024)3,241,4882,005,465

By filing status

Iowa and Nebraska tax on $100,000 by filing status, 2026
Filing statusIowaNebraskaDifference
Single$3,148$3,670$522 less in IA
Married filing jointly$2,496$2,791$295 less in IA
Married filing separately$3,148$3,670$522 less in IA
Head of household$2,842$3,292$450 less in IA

Change the assumptions

Adjust income and filing status, or swap either state. The URL updates so you can share the exact comparison.

At $100,000 as a single filer, Iowa costs $522 less per year than Nebraska — $44 a month.

Iowa compared with Nebraska at $100,000
IowaNebraskaDifference
State income tax$3,148$3,670$522
Per month$262$306$44
Effective rate3.15%3.67%0.52 pts
Marginal rate3.8%4.55%0.75 pts
Standard deduction$16,100$8,850$7,250
Taxable income$83,900$91,150$7,250
Tax structureFlat rateGraduated
Local income taxesYesNo

Local taxes are not included above. Iowa has localities that levy their own income tax on top of the state figure. See each state page for the rates that apply.

Full detail: Iowa · Nebraska · methodology

Local income taxes change this picture

What this comparison leaves out

Sources for both states

  1. 1.Iowa Department of RevenueState revenue department
    IDR Announces 2026 Individual Income Tax and Interest Rates
    https://revenue.iowa.gov/press-release/2025-10-21/idr-announces-2026-individual-income-tax-and-interest-rates
    Retrieved
  2. 2.Tax FoundationResearch organisation (cross-check)
    State Individual Income Tax Rates and Brackets, 2026
    https://taxfoundation.org/data/all/state/state-income-tax-rates-2026/
    Retrieved
  3. 3.Nebraska Department of RevenueState revenue department
    2026 Nebraska Individual Estimated Income Tax Payment Vouchers, Form 1040N-ES (8-014-2025 Rev. 11-2025), including the 2026 Nebraska Estimated Income Tax Rate Schedule
    https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf
    Retrieved

Figures on this page were last checked against these sources on . Found something wrong? Report it.