Nebraska Income Tax
Nebraska uses progressive income tax brackets. Each rate applies only to income within that range, similar to the federal system.
Why It Matters
Understanding Nebraska's income tax structure helps you accurately estimate take-home pay, compare compensation across states, and plan for your total tax burden.
Try the calculator
Open Nebraska Income Tax Calculator →How It Works
The calculator computes both your federal and Nebraska state income tax to show your combined tax burden. Enter your taxable income to see the breakdown.
Example
Single filer • $100,000 taxable income • 2026
Federal
$16,712
16.71%
Nebraska
$4,338
4.34%
Combined
$21,050
21.05%
Resources
Nebraska Circular EN - 2026 Withholding Tables
Official Nebraska Department of Revenue withholding circular for wages paid on or after January 1, 2026, reflecting the new 3-bracket structure with 4.55% top rate.
Source: Nebraska Department of Revenue
Nebraska Tax Authority
Official Nebraska state tax information, forms, and filing resources.
Source: Nebraska Department of Revenue
Frequently Asked Questions
How do Nebraska's tax brackets work?
Nebraska uses 3 progressive brackets. Each rate applies only to income within that bracket range, so your effective rate is always lower than your top marginal rate of 4.55%.
Is Nebraska's income tax in addition to federal tax?
Yes. You pay both federal income tax and Nebraska state income tax. This calculator shows your combined total tax burden from both.
What is Nebraska's top income tax rate?
Nebraska's top marginal income tax rate is 4.55%, which applies only to income in the highest bracket. Most earners pay a lower effective rate because earlier income is taxed at lower rates.
Key Terms
Last reviewed: 2026-07-14 • Applies to tax years: 2025, 2026