Nebraska Income Tax Brackets 2026

Nebraska uses a progressive income tax system with 4 brackets.

State Tax

5.8%

Top marginal rate

COL Index

92

Below national avg

Median Income

$71,772

Household

Brackets

4

Progressive

Nebraska Tax Brackets

Income RangeMarginal Rate
$0$3,7002.46%
$3,700$22,1703.51%
$22,170$35,7305.01%
$35,730and above5.84%

Nebraska State Tax at Different Income Levels

Gross IncomeState TaxEffective Rate
$50,000$2,2524.50%
$75,000$3,7124.95%
$100,000$5,1725.17%
$150,000$8,0925.39%
$200,000$11,0125.51%
$300,000$16,8525.62%

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Frequently Asked Questions about Nebraska Taxes

Does Nebraska have state income tax?

Nebraska has a progressive income tax system with rates ranging from 2.5% to 5.8% for 2026.

How much is federal tax in Nebraska?

Federal income tax in Nebraska is the same as in all other US states. For 2026, the federal brackets range from 10% to 37%, depending on your taxable income and filing status.

What is the cost of living in Nebraska?

The cost of living in Nebraska has an index of 92, where 100 is the national average. This means Nebraska is 8% cheaper than the average US state.