Every Nebraska income tax bracket for 2026, exactly as published — with the standard deduction, the exemption credit, and a tool that finds your bracket and shows the tax slice by slice.
| Rate | Taxable income over | Up to | Cumulative tax at top of band |
|---|---|---|---|
| 2.46% | $0 | $4,130 | $102 |
| 3.51% | $4,130 | $24,760 | $826 |
| 4.55% | $24,760 | and above | — |
Brackets apply to taxable income — gross income minus the standard deduction, with the exemption credit subtracted from the tax at the end. Both tables are printed in full on this page; the tabs only choose which you look at first.
Enter your Nebraska taxable income (after the standard deduction). Your bracket lights up in the table above, and your tax is broken into its slices.
Figure A The bracket staircase
The staircase: each step is one bracket. The tax climbs only inside the step you are standing on — moving into a higher bracket never taxes your earlier income at the higher rate.
| Taxable income (single) | Nebraska tax | Effective rate | Top (marginal) rate |
|---|---|---|---|
| $50,000 | $1,798 | 3.6% | 4.55% |
| $75,000 | $2,936 | 3.9% | 4.55% |
| $100,000 | $4,073 | 4.1% | 4.55% |
| $150,000 | $6,348 | 4.2% | 4.55% |
Nebraska's top income tax rate falls from 5.20% in 2025 to 4.55% for 2026 under the LB 754 (2023) schedule, and the top two brackets effectively merge at that 4.55% rate. A final scheduled step follows: the top rate falls to 3.99% in 2027. No change to the Social Security position in 2026: benefits remain fully exempt, the phase-out of Social Security taxation having been completed before 2026.
The state-specific rules behind the numbers above — the things a generic calculator gets wrong about Nebraska.
Nebraska's single-filer brackets for 2026 are 2.46% up to $4,130, 3.51% up to $24,760 and 4.55% above that. The top rate was 5.20% in 2025; LB 754 of 2023 scheduled annual steps down — 5.84% in 2024, 5.20% in 2025, 4.55% in 2026 — with the third and fourth brackets effectively merging at 4.55% in 2026, and a final step to 3.99% scheduled for 2027.
Source: Nebraska LB 754 (2023) rate schedule, Neb. Rev. Stat. § 77-2715.03; Tax Foundation 2026 state income tax data
Nebraska gives a standard deduction of $8,850 for a single filer in 2026, but it has no personal exemption deduction in the usual sense. Instead, each exemption is a credit of $176 taken directly off the tax. At Nebraska's rates that credit is worth less than a typical exemption deduction would be, and it does not grow in value for higher-bracket taxpayers the way a deduction does.
Source: Tax Foundation 2026 state income tax data (Nebraska $8,850 standard deduction, $176 personal exemption credit)
Nebraska has finished phasing out its tax on Social Security: benefits are now fully exempt from state income tax regardless of income, after a phase-up that ran through the early 2020s and was accelerated by LB 754. Military retirement pay is also fully excluded. The generosity stops there, however — Nebraska has no general retirement income exclusion, so ordinary pensions and traditional 401(k) and IRA distributions are taxed in full at the regular rates.
Source: Neb. Rev. Stat. § 77-2716 (Social Security and military retirement exclusions); Nebraska Department of Revenue guidance
For a single filer in 2026: 2.46% on taxable income up to $4,130, 3.51% up to $24,760, and 4.55% on everything above $24,760. That 4.55% top rate is down from 5.20% in 2025, and it drops again to 3.99% in 2027 under the enacted schedule.
On $75,000 as a single filer, this calculator estimates Nebraska tax of $2,533 and take-home of $59,060, after federal tax of $7,670 and FICA of $5,738. Most of a $75,000 earner's taxable income falls in Nebraska's new 4.55% top bracket.
No. Nebraska has completed its phase-out of tax on Social Security, so benefits are fully exempt from Nebraska income tax regardless of your other income. Military retirement pay is also fully excluded. Ordinary pensions and traditional 401(k) and IRA distributions, however, remain taxable as regular income.
For a single filer it is $8,850 for 2026. Instead of a personal exemption amount, Nebraska gives a personal exemption credit of $176 per exemption, which reduces the tax itself rather than taxable income — a small but distinctive difference from most states.
Yes — 2026 is another step in the multi-year schedule enacted by LB 754 in 2023. The top rate went from 5.84% in 2024 to 5.20% in 2025, falls to 4.55% in 2026 with the top brackets merging, and is scheduled to reach 3.99% in 2027, which completes the planned reduction unless the legislature changes it.
Nebraska income tax brackets for 2026 in full: every rate and threshold for single and joint filers, the $8,850 standard deduction, worked examples and a find-your-bracket tool.
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Every Nebraska income tax bracket for 2026, printed in full exactly as published: single and married-filing-jointly tables, the standard deduction, worked examples on taxable income, and a find-your-bracket tool that lights up your band and builds your tax slice by slice. Rates checked 31 October 2026; all figures are for the 2026 tax year.
On $100,000 of taxable income in Nebraska (single filer, 2026), the slice-by-slice tax is $4,073.13 — the top slice is taxed at 4.55%, but the effective rate on the whole $100,000 is far lower because the early slices are taxed at the bottom rates. A $100,000 salary is not $100,000 of taxable income: the $8,850 standard deduction comes off first, which is what the companion income calculator works through.
Nebraska taxes income in 3 bands from 2.46% to 4.55%. The standard deduction is $8,850.00 for a single filer. The tables are the state’s official 2026 schedules (sources printed on the page); cumulative tax at the top of each band is computed slice by slice from those rates. The federal comparison figures use IRS Rev. Proc. 2025-32.
For a single filer in 2026: 2.46% on taxable income up to $4,130, 3.51% up to $24,760, and 4.55% on everything above $24,760. That 4.55% top rate is down from 5.20% in 2025, and it drops again to 3.99% in 2027 under the enacted schedule.
On $75,000 as a single filer, this calculator estimates Nebraska tax of $2,533 and take-home of $59,060, after federal tax of $7,670 and FICA of $5,738. Most of a $75,000 earner's taxable income falls in Nebraska's new 4.55% top bracket.
No. Nebraska has completed its phase-out of tax on Social Security, so benefits are fully exempt from Nebraska income tax regardless of your other income. Military retirement pay is also fully excluded. Ordinary pensions and traditional 401(k) and IRA distributions, however, remain taxable as regular income.
For a single filer it is $8,850 for 2026. Instead of a personal exemption amount, Nebraska gives a personal exemption credit of $176 per exemption, which reduces the tax itself rather than taxable income — a small but distinctive difference from most states.
Yes — 2026 is another step in the multi-year schedule enacted by LB 754 in 2023. The top rate went from 5.84% in 2024 to 5.20% in 2025, falls to 4.55% in 2026 with the top brackets merging, and is scheduled to reach 3.99% in 2027, which completes the planned reduction unless the legislature changes it.
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