Nebraska income tax brackets
Nebraska has 3 brackets for single filers, from 2.46% on the first $4,130 of taxable income to 4.55% on income over $24,760; joint filers reach the top rate at $49,530. The Nebraska standard deduction is $8,850 for single filers, $17,700 for married couples filing jointly and $12,950 for heads of household.
This is Nebraska's 2026 schedule. It was checked on 2026-09-30 against Nebraska DOR draft 2026 Form 1040N line 6 (standard deduction) and 2026 Nebraska Tax Table (tax at $79,860: $3,333 single).
| Rate | Single | Married filing jointly | Tax at the top of the single band |
|---|---|---|---|
| 2.46% | up to $4,130 | up to $8,250 | $102 |
| 3.51% | $4,130 – $24,760 | $8,250 – $49,530 | $826 |
| 4.55% | over $24,760 | over $49,530 | — |
Nebraska and federal income tax by income
At the calculator's default $85,000, Nebraska takes $3,164 of a $13,034 total income tax bill, or 24%. Filing status matters too: a married couple filing jointly on $170,000 owes Nebraska $6,328 — exactly what two single filers earning $85,000 each would pay.
| Gross income | Nebraska tax | Nebraska rate | Federal tax | Combined effective rate |
|---|---|---|---|---|
| $30,000 | $699 | 2.33% | $1,420 | 7.06% |
| $50,000 | $1,571 | 3.14% | $3,820 | 10.78% |
| $65,000 | $2,254 | 3.47% | $5,620 | 12.11% |
| $85,000 (default) | $3,164 | 3.72% | $9,870 | 15.33% |
| $100,000 | $3,846 | 3.85% | $13,170 | 17.02% |
| $125,000 | $4,984 | 3.99% | $18,734 | 18.97% |
| $200,000 | $8,396 | 4.20% | $36,734 | 22.57% |
| $300,000 | $12,946 | 4.32% | $68,134 | 27.03% |
| $400,000 | $17,496 | 4.37% | $103,134 | 30.16% |
Marginal tax rate in Nebraska
The next dollar a single filer earns above $85,000 is taxed at 26.55%: 22% federal and 4.55% by Nebraska. That is already Nebraska's top rate.