# How much is Nebraska income tax?

Estimates 2026 Nebraska income tax from federal AGI, filing status, and dependents.

- Page: https://www.acalculator.org/finance/nebraska-income-tax-calculator
- JSON spec: https://www.acalculator.org/finance/nebraska-income-tax-calculator.json
- Version: 4f71a91a5b9f

## Default answer

Example with the default inputs (Filing status Single, Federal adjusted gross income $75,000.00, Dependents 0): On $75,000.00 of AGI, filing Single, Nebraska income tax is $2,532.96 (3.38% effective).

## Inputs

| Key | Label | Description |
| --- | --- | --- |
| status | Filing status | Your federal filing status. |
| income | Federal adjusted gross income | Your federal AGI (Form 1040 line 11). |
| deps | Dependents | Dependents you claim, not yourself or your spouse. |
| itemized | State itemized deductions | Used if above the standard deduction. |

## Outputs

| Key | Label | Description |
| --- | --- | --- |
| total | Nebraska income tax | State tax after credits, plus any local tax. |
| stateTax | State income tax | State tax after credits. |
| effectiveRate | Effective rate | Tax as a percent of AGI. |
| marginalRate | State marginal rate | State rate on the next dollar. |
| taxableIncome | State taxable income | AGI less deduction and exemptions. |
| deduction | Deduction | Standard or itemized, whichever is larger. |
| exemptions | Exemptions | Personal and dependent exemptions. |
| credits | Credits | State credits used. |

## Method

Taxable income = AGI − larger of standard or itemized deduction − exemptions; tax = state rates on taxable income − credits.

## Assumptions

- An estimate for a full-year resident, 2026 rates, not tax advice.
- Starts from federal AGI; Nebraska additions and subtractions are not modelled.
- Not modelled for Nebraska: Brackets are the unique floors that reproduce every row of the 2026 draft tax table.
- Not modelled: part-year and nonresident returns, other state credits, and state AMT.

## Worked examples

1. status = single, income = $50,000.00, deps = 0 gives taxableIncome = $41,150.00, stateTax = $1,395.46, total = $1,395.46. Source: Nebraska DOR, draft 2026 Form 1040N (standard deduction, $176 exemption credit), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/drafts/f_1040n.pdf (worked from it at AGI $50,000, single).
2. status = mfj, income = $100,000.00, deps = 2 gives taxableIncome = $82,300.00, stateTax = $2,438.91, total = $2,438.91.
3. status = hoh, income = $200,000.00, deps = 1 gives taxableIncome = $187,050.00, stateTax = $7,665.88, total = $7,665.88.

## FAQ

### What is the Nebraska income tax rate?

Nebraska taxes income at 2.46% to 4.55% in 3 brackets (single filers). For a single filer the schedule is 2.46% from $0, 3.51% from $4,130, 4.55% above $24,760 of taxable income. These are the 2026 rates.

### How is Nebraska income tax calculated?

Start from federal adjusted gross income. Subtract the larger of the Nebraska standard deduction and your itemized deductions, then the exemptions. Apply the rates to what is left and subtract any credits. The standard deduction is $8,850 single, $17,700 married filing jointly, $8,850 separately, and $12,950 head of household. The model takes an exemption credit of $176 ($352 joint), a credit of $176 per dependent.

### Does Nebraska have a local income tax?

This page has no local income tax for Nebraska; if your city or county has one, add it yourself.

### What does this Nebraska calculator leave out?

Brackets are the unique floors that reproduce every row of the 2026 draft tax table. It also leaves out state additions and subtractions to federal AGI (such as retirement or Social Security exclusions), part-year and nonresident returns, and credits such as child care, earned income, and tax paid to another state.

### Which tax year do the Nebraska rates cover?

Tax year 2026, the return you file in 2027. They come from Nebraska DOR.

### Which states have no income tax on wages?

Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, and Wyoming. They have no page of their own, because there is no wage income tax to work out; the state income tax calculator answers 0 for them. Federal income tax and Social Security and Medicare still apply.

### Is this the same as my paycheck withholding?

No. This is the tax for the whole year on your return. Your employer withholds by the state's own withholding formula, so your refund or balance due is the difference between the two.

## Sources

- Nebraska DOR, draft 2026 Form 1040N (standard deduction, $176 exemption credit), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/drafts/f_1040n.pdf; draft 2026 Tax Table (brackets fitted to all 698 rows from $10,060), https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/drafts/2026_tax_tables.pdf