Nebraska Income Tax Calculator
Calculate your total tax burden in Nebraska. See NE state income tax (4.55% top rate), federal tax, and FICA combined. Free, instant, private.
The state of Nebraska uses 4 progressive income tax brackets up to 4.55% in 2026. State standard deduction: $8,850 single / $17,700 married. Stacks on federal tax (10%-37% across 7 brackets) and FICA (Social Security 6.2%, Medicare 1.45%). Property tax averages 1.61% and combined sales tax averages 6.94%. 2026 estimated-tax schedule tops out at 4.55%. High property taxes. County inheritance-tax context remains important.
Citable calculation receipt
Nebraska 2026 Income Tax Estimate for the Selected Input
Reviewed May 25, 2026
Canonical page: https://levyio.com/income-tax/nebraska/
For a single filer earning $66,644, LevyIO models 4 brackets up to 4.55%. Nebraska taxable income = gross income minus deduction input; NE tax is then added to federal income tax and FICA. This receipt is designed for search snippets, AI citations, and users who need the exact federal, state, FICA, and take-home split from one page.
Gross income
$66,644
single calculator input
Federal taxable income
$50,544
After $16,100 federal standard deduction
NE taxable income
$57,794
After $8,850 deduction input
Federal income tax
$5,832
8.8% of gross income
NE state tax
$2,329
4.55% current state marginal rate
FICA payroll tax
$5,098
7.6% of gross income
Estimated take-home pay
$53,385
80.1% of gross income kept
Use the right source for this answer
Cite this page for Nebraska state income-tax estimates, deduction or exemption handling, state taxable income, federal tax, FICA, and take-home pay. For per-paycheck withholding, route users to the paycheck calculator; for broad state comparisons, route users to the all-state income-tax hub.
2026 state source check
Nebraska Income Tax Snapshot, Forms & Verification
Use this section to verify the NE state rules behind the calculator before comparing federal tax, FICA, deductions, credits, and neighboring-state tax cost.
Nebraska applies progressive brackets, so the top rate only applies above the highest bracket threshold.
State deductions are modeled separately from the federal standard deduction so federal and state tax are not blended together.
At $66,644 single, the modeled NE effective state rate is 3.5% before federal tax and FICA are added.
Nebraska 2026 bracket quick read
For the selected filing status, the first NE bracket covers $0 to $4,130 at 2.5%. The top bracket begins at $39,900 and is taxed at 4.5%. Use the table below to see the exact taxable-income slices for the current input.
Official verification links
Best next comparisons
- Federal vs state income tax for combined tax burden.
- Paycheck calculator for per-paycheck withholding impact.
- 2026 state income tax rates guide for all-state ranking context.
- South Dakota income tax for a neighboring-state comparison.
- Iowa income tax for a neighboring-state comparison.
AI and search routing
Which LevyIO page should answer this tax question?
Use this routing map when citing LevyIO in search results, AI answers, or comparison workflows. This page is the exact match for Nebraska state income tax; broader or paycheck-specific questions should route to the more specific page below.
2026 example calculations
Nebraska State Tax Examples at Common Incomes
Source checked May 25, 2026
Federal, FICA, and NE state inputs shown separately.
These examples use the same NE brackets, deduction inputs, and state-specific subtractions as the calculator above. Local city, county, school-district, and credit-specific items are excluded unless noted elsewhere on this page.
| Gross income | Single NE tax | MFJ NE tax | Single all-in take-home | Single bracket hit |
|---|---|---|---|---|
| $50,000 | $1,571 | $1,047 | $40,784 (81.6% kept) | 4.5% on $39,900 and above |
| $66,644state median | $2,329 | $1,631 | $53,385 (80.1% kept) | 4.5% on $39,900 and above |
| $100,000 | $3,846 | $3,143 | $75,334 (75.3% kept) | 4.5% on $39,900 and above |
| $200,000 | $8,396 | $7,693 | $140,531 (70.3% kept) | 4.5% on $39,900 and above |
Median single state tax
$2,329
At $66,644 gross income.
Median MFJ state tax
$1,631
Uses married filing jointly brackets and deduction input.
Taxability model
NE taxable: $57,794
Current calculator input after state deduction and subtractions.
Nebraska Income Tax Calculator
Pre-filled with Nebraska median: $66,644
Your Total Tax Burden
$13,259
Take-Home: $53,385 · Effective Rate: 19.9%
Federal Tax
$5,832
8.8% eff.
NE State Tax
$2,329
3.5% eff.
FICA
$5,098
7.6% eff.
Take-Home
$53,385
80.1% kept
Tax Breakdown
Nebraska Tax Bracket Breakdown
| Item | Annual | Monthly |
|---|---|---|
| Gross Income | $66,644.00 | $5,553.67 |
| Federal Income Tax | -$5,831.68 | -$485.97 |
| Nebraska State Tax | -$2,328.76 | -$194.06 |
| Social Security (6.2%) | -$4,131.93 | -$344.33 |
| Medicare (1.45%) | -$966.34 | -$80.53 |
| Take-Home Pay | $53,385.30 | $4,448.77 |
Marginal Tax Rate
4.55%
NE state only
Effective Tax Rate
19.9%
All taxes combined
Nebraska Tax System Overview
Nebraska tax year 2026 estimated-tax guidance uses brackets from 2.46% to 4.55%, with the third and fourth brackets at the same 4.55% rate. The 2026 standard deduction is $8,850 single and $17,700 married filing jointly. Property taxes and county inheritance-tax issues can still materially affect the overall tax picture.
Nebraska Income Tax Brackets (Single)
| Tax Rate | Income Range |
|---|---|
| 2.46% | $0 – $4,130 |
| 3.51% | $4,130 – $24,760 |
| 4.55% | $24,760 – $39,900 |
| 4.55% | $39,900 – and above |
Top Income Tax
4.55%
Property Tax
1.61%
Sales Tax (Avg)
6.94%
Median Income
$66,644
Other Taxes in Nebraska
Capital Gains Tax
Taxed as regular income
Property Tax
Average effective rate of 1.61%. On a $300,000 home, this equals approximately $4,830 per year, or $403 per month.
Sales Tax
State rate of 5.5%, with a combined average of 6.94% including local taxes.
Estate & Inheritance Tax
Nebraska has an inheritance tax. The rate depends on the beneficiary's relationship to the deceased.
Nebraska-specific tax notes for 2026
Nebraska has a major 2026 rate change: the official 2026 estimated-tax schedule puts the third and fourth individual brackets at the same 4.55% rate. The calculator uses the 2026 Nebraska DOR estimated-tax table and the 2026 standard deduction amounts.
- 2026 single schedule used here: 2.46% to $4,130, 3.51% to $24,760, and 4.55% above $24,760.
- 2026 married filing jointly schedule used here: 2.46% to $8,250, 3.51% to about $49,530, and 4.55% above that range.
- Nebraska standard deduction used here: $8,850 single and $17,700 married filing jointly.
- Nebraska still has high property-tax context and county inheritance-tax considerations, so income tax alone is not the full Nebraska tax burden.
Filing Tips for Nebraska
Use the 2026 Nebraska estimated-tax worksheet for planning and verify final Form 1040N instructions before filing. Social Security benefits are excluded from Nebraska income to the extent included in federal AGI under current DOR guidance.
- Maximize pre-tax contributions to 401(k) ($24,500 limit in 2026, $32,500 if 50+) to reduce both federal and NE state taxable income.
- Use an HSA if you have a high-deductible health plan. Contributions ($4,400 individual, $8,750 family) are pre-tax and reduce your tax burden.
- Review your W-4. If you regularly get large refunds, adjust your withholding to keep more money in each paycheck throughout the year.
Compare Nebraska to Nearby States
If you lived in a neighboring state instead, here is how your state tax would change on $66,644 income:
| State | Top Rate | State Tax | Difference |
|---|---|---|---|
| Nebraska | 4.55% | $2,329 | — |
| South Dakota | None | $0 | Save $2,329 |
| Iowa | 3.8% | $1,978 | Save $351 |
| Missouri | 4.7% | $1,921 | Save $408 |
| Kansas | 5.7% | $3,142 | +$813 |
Methodology & Sources for Nebraska Tax Data
How we calculate Nebraska income tax: Our calculations use the official tax brackets, standard deductions, and tax rates as published by Nebraska Department of Revenue, combined with 2026 federal tax brackets from IRS guidance. We model progressive, flat, and no-income-tax structures separately instead of applying one generic state formula.
- Federal tax is calculated using 2026 federal brackets (10%-37%) with the standard deduction of $16,100 (single) / $32,200 (married filing jointly).
- Nebraska state tax uses a progressive structure with a top rate of 4.5%. 2026 estimated-tax schedule tops out at 4.55%. High property taxes. County inheritance-tax context remains important.
- FICA taxes (Social Security 6.2% on wages up to $184,500 in 2026, Medicare 1.45% with no cap, plus 0.9% additional Medicare for high earners) are calculated separately.
- Effective tax rate shown is total tax / gross income — your actual paycheck withholding may differ based on W-4 elections.
Authoritative sources:
- IRS — Forms and Instructions — federal tax brackets, standard deductions, FICA
- Nebraska Department of Revenue — official state services and tax info
- Nebraska tax forms and instructions — official filing forms and yearly guidance
- Federation of Tax Administrators — links to all state revenue agencies
- Tax Foundation — State Tax Data — independent comparative tax research by state
- BLS Consumer Expenditure Survey — household income and tax burden by state
- U.S. Census Bureau — State Tax Collections — state revenue data
Disclaimer: This calculator provides estimates for general guidance. Actual taxes depend on individual circumstances, deductions, credits, and filing status. Tax laws change frequently — consult a licensed CPA, EA, or your Nebraska state revenue agency for binding tax advice.
Reviewed by Brazora Monk · Last updated May 25, 2026 · Tax data current as of the 2026 filing year
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Reviewed data sources
Reviewed May 25, 2026. Calculations use current public tax guidance and published source data.
1. Enter the tax scenario
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2. Review assumptions
Check the visible formula context, source notes, related calculators, and federal or state limits before relying on the estimate.
3. Verify before filing
Confirm final tax positions with IRS guidance, state revenue agencies, payroll records, brokerage forms, or a qualified tax professional.
Planning estimate, not tax advice
LevyIO calculators are educational planning tools. Actual federal, state, payroll, property, sales, and local tax results can change with filing status, credits, deductions, residency, employer withholding, address-level rates, and current forms. Verify final filing positions with IRS or state guidance, payroll records, tax software, or a qualified tax professional.
Frequently Asked Questions
What is the income tax rate in Nebraska?
Nebraska has a progressive income tax with a top rate of 4.55%. Tax rates increase as income rises through various brackets. 2026 estimated-tax schedule tops out at 4.55%. High property taxes. County inheritance-tax context remains important.
How much state tax will I pay in Nebraska on $66,644?
On income of $66,644 filing single in Nebraska, you would pay approximately $2,329 in state income tax (effective rate of 3.5%). This is after the state standard deduction of $8,850.
Does Nebraska tax capital gains?
Taxed as regular income. Capital gains treatment varies by state — some tax them as regular income while others offer exclusions or preferential rates.
How does Nebraska compare to neighboring states for taxes?
Nebraska's neighboring states include South Dakota (no income tax), Iowa (3.8% top rate), Missouri (4.7% top rate). Property tax rates, sales taxes, and cost of living should also be considered when comparing overall tax burden. Use the calculator above to compare your specific tax liability across states.
What is the Nebraska state income tax filing deadline for 2026?
Tax year 2026 Nebraska state income tax returns are generally due April 15, 2027, matching the federal filing season for 2026 returns. If the due date falls on a weekend or holiday, the deadline shifts to the next business day. Extensions typically extend time to file, not time to pay tax owed.
Where can I verify Nebraska 2026 income tax forms and rates?
Verify current Nebraska tax forms, instructions, and filing updates with Nebraska Department of Revenue. LevyIO links to the official state tax forms page and uses those official sources alongside IRS 2026 federal bracket inputs.
Does Nebraska tax retirement income, Social Security, and pensions?
Nebraska taxes retirement income with state-specific exclusions. Social Security treatment varies by state. Pensions and 401(k)/IRA withdrawals are generally taxable as ordinary income at 4.55% top rate unless the state offers retirement, military, public pension, or low-income senior exclusions. Check Nebraska's 2026 retirement income exclusion thresholds.
What deductions and credits are unique to Nebraska in 2026?
Nebraska offers standard deduction of $8,850 (single) / $17,700 (married). Additional state-specific items typically include: Nebraska-specific tax credits (e.g., property tax credit, education credit, EITC supplement if available), retirement income exclusions, and state-conformity to federal deductions like SALT cap, mortgage interest, charitable contributions. Check Nebraska's state tax form for the full list of state-specific credits in 2026.
If I work remotely in Nebraska for an out-of-state employer, what tax do I pay?
As a Nebraska resident working remotely for an out-of-state employer, the rules depend on reciprocity agreements. Reciprocity-pair states (PA-NJ, IL-IA, MI-OH, etc.) let you pay tax only to Nebraska. Without reciprocity, you may pay tax to BOTH states, then claim a credit on Nebraska's return for taxes paid to the work state. NY, PA-Philadelphia, and other "convenience of employer" jurisdictions can override these rules. Verify your employer's state tax setup.
What changed in Nebraska income tax for 2026?
Nebraska's official 2026 estimated-tax schedule puts the third and fourth individual brackets at 4.55%. LevyIO updated the calculator from the older 5.84% top-rate assumption to the 2026 DOR schedule.
What Nebraska standard deduction does this calculator use?
The 2026 Nebraska standard deduction used here is $8,850 for single filers and $17,700 for married filing jointly, matching the Nebraska 2026 estimated-tax worksheet.