Nebraska Income Tax Rates & Brackets — 2026

Every filing status, as published by Nebraska Department of Revenue. Rates apply to Nebraska taxable income — that is income after the deductions and exemptions shown on each card.

Rates are marginal: the 4.55% top rate applies only to the dollars above the top threshold, never to your whole income. A single filer on $100,000 in Nebraska subtracts $8,850 of deductions and exemptions, then pays each bracket in turn on $91,150 of taxable income — $3,670 in all, or 3.67% of gross income. Marginal vs effective rate, explained.

Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.

Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.

State income tax owed by a single filer on $100,000 in 2026.

• Nebraska vs Iowa →
• Nebraska vs Missouri →
• Nebraska vs Colorado →

Nebraska's income tax changed between 2025 and 2026. A single filer on $100,000 owes $433 less than in 2025.

The 2025 rules are kept in full on the Nebraska 2025 tax year page, for amended returns and late filings.

• ▼CutEffective 2026-01-01 · L.B. 873 (2022), as amended by L.B. 754 (2023)

  The top marginal rate fell to 4.55% for tax year 2026 (from 5.20% in 2025) under the statutory rate reduction schedule, and bracket thresholds, the standard deduction and the personal exemption credit were indexed upward.

  Nebraska Legislature

We do not publish Nebraska's treatment of Social Security, pensions and retirement account withdrawals, because we could not establish it from a primary source. Rather than estimate it, we withhold it — see retirement taxes by state for the jurisdictions we can publish.

How Nebraska taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.

Exclusions that reach only certain assets

• Special capital gains / extraordinary dividend deduction — Available only to Nebraska residents, and to part-year residents while resident, on a one-time election covering gain on stock of a qualifying Nebraska employer corporation. Claimed on Form 4797N with federal Schedule D and Form 8949 attached.
• Gain on the sale or exchange of bullion — Net capital gain derived from the sale or exchange of gold or silver bullion may be subtracted to the extent included in federal AGI. It does not apply where the gain arises as a taxable distribution from a retirement plan account holding bullion.

These do not change the rates above, which are the rates on a gain that qualifies for no exclusion — a share of stock, for instance.

Not modelled: The ordinary treatment is established by the absence of any capital gains modification from the state's own complete instructions and subtraction schedule, rather than by an affirmative statement that no preference exists.

Source: Nebraska Department of Revenue — 2025 Nebraska Individual Income Tax Booklet — Nebraska Schedule I, Adjustments Decreasing Federal AGI (retrieved 2026-09-19). Compare every state.

No Nebraska city, county or school district levies an individual income tax.

• ·Four brackets. The top rate is being stepped down annually under L.B. 873 (2022) as accelerated by L.B. 754 (2023): 5.84% in 2024, 5.20% in 2025, 4.55% in 2026 and 3.99% in 2027.
• ·For tax year 2026 the third and fourth brackets carry the same 4.55% rate, so the schedule is effectively three distinct rates.
• ·Bracket thresholds, the Nebraska standard deduction and the personal exemption credit are indexed for inflation each year.
• ·The personal exemption is a nonrefundable credit of $176 per exemption for residents, not a deduction.
• ·Social Security benefits included in federal adjusted gross income are fully subtracted on Nebraska Schedule I.
• ·There is no local individual income tax anywhere in Nebraska.

Capital gains are taxed as ordinary income. A one-time special capital gains / extraordinary dividend election is available to residents for gains on stock of a qualifying Nebraska employer corporation.