Nebraska State Income Tax Guide (2026)
Nebraska has a 4-bracket progressive income tax topping at 4.55% (phasing toward 3.99% by 2027 per LB 754) — combined with Omaha's Fortune 500 cluster (Berkshire Hathaway, Mutual of Omaha, Union Pacific HQ) and stable Midwest economy.
Top State Rate
4.5%
$100k Take-Home
$75,363
/year (single)
State Tax on $100k
$3,817
single filer
Nebraska Income Tax Brackets (2026)
| Marginal Rate | Taxable Income (Single Filer) |
|---|---|
| 2.46% | $0→$3,700 |
| 3.51% | $3,700→$22,170 |
| 5.01% | $22,170→$35,730 |
| 4.55% | $35,730→All income above $35,730 |
Each rate applies only to income within that bracket. Your effective rate is the average across all brackets — meaningfully lower than your top marginal rate.
Standard deduction: $7,900 single / $15,800 married filing jointly
Brackets reflect the most recently published schedules. Some states inflation-index thresholds annually — specific 2026 amounts may shift slightly. Verify with your state's Department of Revenue before filing.
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The dedicated Nebraska paycheck calculator lets you adjust salary, filing status (single, MFJ, HOH, MFS), 401(k) and HSA contributions, dependents for your exact 2026 take-home figure.
The 30-second version
- 1.Nebraska has 4 brackets topping at 4.55% (phasing toward 3.99% by 2027 per LB 754).
- 2.Omaha Fortune 500 cluster — Berkshire Hathaway HQ + Mutual of Omaha + Union Pacific HQ + ConAgra + Peter Kiewit + TD Ameritrade legacy.
- 3.Property tax 1.61% effective — moderate to high.
- 4.Standard deduction $7,900 single / $15,800 . No estate tax (eliminated 2017).
- 5.Major employers: Berkshire Hathaway HQ Omaha, Mutual of Omaha, Union Pacific Railroad HQ, ConAgra Foods, Peter Kiewit Sons', Nebraska Medicine (UNMC), Methodist Health System, University of Nebraska, agriculture sector.
Why you can trust these numbers
Numbers reflect 2026 IRS federal brackets, caps, and Nebraska Department of Revenue 4-bracket progressive structure per LB 754 (2023) phase-down. The calculator applies NE's progressive rates. Nebraska conforms to federal starting point with state-specific adjustments.
Sources: federal brackets + standard deduction from IRS Rev. Proc. 2025-32; state brackets verified against the Tax Foundation 2026 State Income Tax Rates compilation and the official Form 1040N Individual Income Tax Forms (NE Department of Revenue).
Our honest opinion (which is just an opinion)
Nebraska is genuinely competitive for Omaha's Fortune 500 cluster employees + healthcare workers + insurance industry professionals. The phase-down to 3.99% by 2027 makes NE structurally favorable for the medium term. Property tax is the persistent caveat for buyers.
The case for Nebraska:
- +4.55% top phasing to 3.99% by 2027 — meaningfully favorable
- +Omaha Fortune 500 cluster (Berkshire Hathaway HQ + Mutual of Omaha + UP)
- +No estate tax (eliminated 2017)
- +Strong UNMC + Nebraska Medicine healthcare employment
- +Cost of living dramatically below coastal markets
- +Strong UNL + Creighton university talent pipelines
The case against:
- −Property tax 1.61% effective — moderate to high
- −Tornado risk genuine — property insurance considerations
- −Limited high-comp career mobility outside Omaha + Lincoln
- −5.01% middle bracket creates quirky progressive structure
- −Cold winters significant lifestyle factor
- −Smaller specialty subspecialty markets than peer Midwest states
Honest take: Nebraska is genuinely competitive for Omaha Fortune 500 employees (Berkshire Hathaway, Mutual of Omaha, UP), Nebraska Medicine + UNMC healthcare workers, insurance industry professionals, and family-stage Midwest living. The 2027 phase-down to 3.99% improves NE's competitive position vs neighboring IA + KS.
Sources & further reading
A few honest notes
- Not personal tax, legal, or financial advice. Verify with a licensed CPA, EA, or tax attorney.
- Tax law changes. This guide reflects 2026 IRS schedules and current Nebraska Department of Revenue rules.
- Phase-down to 3.99% by 2027 is contingent on revenue triggers per LB 754.
- Property tax estimates vary by county. Douglas (Omaha) and Lancaster (Lincoln) differ from rural counties.
- Tornado insurance is a structural Plains state caveat.
- No client relationship is created by reading this page.
Last updated April 2026 with 2026 IRS schedules and current Nebraska Department of Revenue guidance.
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