State income tax · Nebraska
Nebraska income tax rates
Nebraska's income tax on wages: the rate structure, the brackets and the source for each figure.
Data: Tax year 2026 (where a state has not published 2026 brackets yet, its latest published year, labelled on the row) Sources read Review by
CheckedOct 19, 2026These are the figures for tax year 2026.
- Structure
- Graduated brackets
- Top rate
- 4.55%
- Lowest rate
- 2.46%
- Brackets (single)
- 3
- Local income taxes
- None noted
Brackets
Each rate applies only to the part of taxable income above its threshold and up to the next one; that is what a graduated schedule means. Taxable income is the state's own measure, after its deductions and exemptions.
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 2.46% |
| $4,130 | 3.51% |
| $24,760 | 4.55% |
| Taxable income over | Rate on income above that amount |
|---|---|
| $0 | 2.46% |
| $8,250 | 3.51% |
| $49,530 | 4.55% |
Notes
Neb. Rev. Stat. 77-2715.03 sets 4.55% for both the third and fourth brackets in 2026 (so the schedule effectively has three rates) and 3.99% from 2027; bracket amounts are inflation-indexed by the Tax Commissioner. The 2026 amounts here come from the department's 2026 estimated-tax rate schedule (the fourth bracket, also 4.55%, starts at $39,900 single / $79,800 joint).
Sources
We read each source on the date shown and quote the line we relied on.
- Neb. Rev. Stat. 77-2715.03 (Individual income tax brackets and rates) (external site)
(v) 4.55% for taxable years beginning or deemed to begin on or after January 1, 2026, and before January 1, 2027;
- 2026 Form 1040N-ES, 2026 Nebraska Estimated Income Tax Rate Schedule (external site)
are at the same rate of 4.55% per Neb. Rev. Stat. § 77-2715.03(2)(c)(v).
- 2026 Form 1040N-ES, 2026 Nebraska Estimated Income Tax Rate Schedule (married filing jointly) (external site)
1,651.88 + 4.55% of the excess over $49,530