Nebraska Income Tax Guide for 2026
Overview
Nebraska uses a progressive income tax system with rates ranging from 2.46% to 4.55%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $8,850 for single filers, personal exemptions of $176, and dependent exemptions of $176.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $4,129 | 2.46% |
| $4,130 - $24,759 | 3.51% |
| $24,760+ | 4.55% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $8,249 | 2.46% |
| $8,250 - $49,529 | 3.51% |
| $49,530+ | 4.55% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $8,850 |
| Standard Deduction (Married Filing Jointly) | $17,700 |
| Personal Exemption (Single) | $176 |
| Personal Exemption (Married) | $352 |
| Dependent Exemption | $176 |
Additional Information
- Top rate reduced from 5.20% (2025) to 4.55% for 2026 under LB 754 (2023); the third and fourth statutory brackets are both 4.55% in 2026, so they are merged here; rate falls to 3.99% in 2027
- Personal exemption is a nonrefundable credit ($176 per exemption for 2026), not a deduction
- Nebraska has its own indexed standard deduction, not the federal amount
Charts
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Sources
The 2026 figures for Nebraska on this page were compiled from the following official government publications:
- Nebraska Tax Rate Chronologies, Table 1 - Income Tax and Sales Tax Rates (Nebraska Department of Revenue, Rev. 2-2026)
- Neb. Rev. Stat. 77-2715.03 Income tax rates (Nebraska Legislature)
- 2026 Nebraska Circular EN, Income Tax Withholding for Wages, Pensions and Annuities, and Gambling Winnings Paid on or after January 1, 2026 (Nebraska Department of Revenue)
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