Nebraska Paycheck Calculator & Income Tax Rates (2026)
Nebraska has a graduated income tax (2.46-4.55%). On a $100,000 salary a single filer keeps $75,237 after federal tax, FICA and $3,888 in state income tax — an effective rate of 24.8%, ranking #25 of 50 states for take-home pay.
Nebraska Take-Home Pay Calculator
Pre-loaded with Nebraska's 2026 brackets and standard deduction. Adjust salary and filing status; switch states to compare.
2026 Nebraska Income Tax Brackets
Nebraska applies 4 rates to taxable income — that is, income after the state standard deduction or exemption. Only the slice of income inside each band is taxed at that band's rate.
| Taxable income | Rate |
|---|---|
| $0 – $3,870 | 2.46% |
| $3,870 – $23,180 | 3.51% |
| $23,180 – $37,350 | 4.55% |
| Over $37,350 | 4.55% |
| Taxable income | Rate |
|---|---|
| $0 – $7,730 | 2.46% |
| $7,730 – $46,360 | 3.51% |
| $46,360 – $74,690 | 4.55% |
| Over $74,690 | 4.55% |
Take-Home Pay at Every Income Level in Nebraska
Nebraska's effective state rate climbs with income as more of your salary lands in higher bands. The last column shows the state rate on your next dollar at each level.
| Gross Salary | Federal Tax | FICA | State + Local | Take-Home | Effective Rate | Monthly | Marginal State |
|---|---|---|---|---|---|---|---|
| $40K | $2,620 | $3,060 | $1,158 | $33,162 | 17.1% | $2,763 | 4.5% |
| $50K | $3,820 | $3,825 | $1,613 | $40,742 | 18.5% | $3,395 | 4.5% |
| $60K | $5,020 | $4,590 | $2,068 | $48,322 | 19.5% | $4,027 | 4.5% |
| $75K | $7,725 | $5,738 | $2,751 | $58,787 | 21.6% | $4,899 | 4.5% |
| $100K | $13,225 | $7,650 | $3,888 | $75,237 | 24.8% | $6,270 | 4.5% |
| $120K | $17,625 | $9,180 | $4,798 | $88,397 | 26.3% | $7,366 | 4.5% |
| $150K | $24,774 | $11,475 | $6,163 | $107,588 | 28.3% | $8,966 | 4.5% |
| $200K | $36,774 | $14,339 | $8,438 | $140,449 | 29.8% | $11,704 | 4.5% |
Single vs. married filing jointly in Nebraska
Nebraska's joint brackets widen the bands for couples, so the same household income is taxed more lightly. On $100,000 a joint return keeps $81,483 versus $75,237 for a single filer.
| Household income | Single take-home | Married (joint) take-home | Difference |
|---|---|---|---|
| $75K | $58,787 | $62,533 | +$3,747 |
| $150K | $107,588 | $117,573 | +$9,986 |
| $250K | $172,551 | $186,886 | +$14,336 |
How Nebraska Taxes Income
Nebraska runs a four-bracket graduated income tax, but for 2026 the schedule effectively has three rates: 2.46%, 3.51% and 4.55%, because LB 754—the 2023 law driving the cuts—lowers the third and fourth brackets to the same 4.55% this year. The top rate was 6.84% as recently as 2023, fell to 5.84% in 2024 and 5.2% in 2025, and lands at 3.99% in 2027, the law's final step. The tax applies to federal adjusted gross income with Nebraska adjustments, and the brackets are indexed annually. Nebraska is unusual in pairing a fast-falling income tax with some of the highest property taxes in the country, a tension the legislature has tried to resolve with property tax credits funded by income tax revenue. Corporate rates are falling in parallel, also to 3.99% by 2027.
Deductions, exemptions and credits
Nebraska sets its own standard deduction—just over $8,000 for single filers and double that for joint filers, indexed each year and well below the federal amount—plus a per-person exemption credit in the neighborhood of $160. Taxpayers who itemize federally can itemize for Nebraska instead, but state and local income taxes come back out. Credits include a refundable earned income credit at 10% of the federal amount, a refundable child care credit for households under $150,000, and the property tax credits described above.
Local income taxes in Nebraska
No Nebraska city, county or school district imposes an income or wage tax. Omaha and Lincoln fund themselves through property and sales taxes plus occupation taxes on restaurant meals and hotel stays—Omaha's is 2.5% on restaurant bills—not on wages.
Beyond the Paycheck: Sales and Property Tax
Sales tax
The state sales tax is 5.5%, and cities can add up to 2%, so Omaha charges 7% and Lincoln 7.25%; the average combined rate is just under 7%. Groceries and prescription drugs are exempt; prepared food, soft drinks and admissions are taxed. Motor vehicles are taxed at the buyer's home rate rather than the dealer's, paid to the county treasurer at registration.
Property tax
Nebraska's effective property tax rate is roughly 1.5% to 1.6% of market value, among the ten highest in the country, driven by school district levies. Two credits blunt the bill: a school district property tax credit that, since a 2024 special-session law, appears directly on the tax statement rather than as an income tax refund, and a community college credit. Homeowners 65 and older under income limits qualify for a homestead exemption that can erase the bill entirely at the lowest incomes.
How Nebraska Taxes Retirement Income
Social Security has been fully exempt since tax year 2025, the end of a phase-out that began in 2021; Nebraska now sits with the large majority of states that don't touch benefits. Military retirement pay has been 100% exempt since 2022. That is where the generosity stops: Nebraska has no general retirement income exclusion, so pensions, 401(k) and traditional IRA withdrawals, and annuity payments are taxed in full at the regular rates, which is why the falling top rate matters as much to retirees as to workers. Railroad Retirement benefits, exempt under federal law, are excluded as well.
Who Comes Out Ahead in Nebraska
High earners gain the most from LB 754: the top rate has been nearly cut in half since 2023, and 3.99% is a year away. Dual-income couples pay no marriage penalty—joint brackets are double the single ones. Retirees on Social Security and military pensions do well; those living on 401(k) or private pension income are taxed like wage earners. Homeowners carry the burden: a $300,000 house can easily cost $4,500 a year in property tax. Remote workers for out-of-state employers owe Nebraska on all their income and get a credit for tax paid elsewhere. The self-employed face no local layer at all.
Living on Nebraska's Median Income ($58,000)
The median household income in Nebraska is $58,000, which is $46,806 a year ($3,900 a month) after all taxes. That is close to the national median. After adjusting for cost of living, the purchasing power of that take-home is equivalent to $51,435 in an average-cost area.
Where Nebraska Ranks on a $100,000 Salary
Nebraska ranks #25 of 50 for raw take-home pay and #18 for cost-adjusted purchasing power at $100,000. The 7-place gap between the two reflects a below-average cost of living that boosts real purchasing power. The best state (Alaska) leaves $79,125; the worst (Oregon) leaves $70,932. Nebraska is $3,888 behind the leader.