Nebraska Take-Home Pay Calculator (2026)

Nebraska has a graduated income tax with a top rate of 5.84%, which applies to income above $36,000 for single filers in 2026. The state has been cutting its top rate in recent years, down from 6.84% in 2022. Further reductions are scheduled, with the goal of reaching 3.99% by 2027. This is one of the more aggressive state income tax reduction trajectories in the country, and workers in Nebraska should see meaningfully lower state tax bills over the coming years.

Nebraska conforms to federal adjusted gross income as the starting point for the state return. The standard deduction is the same as the federal standard deduction, which is $14,600 for single filers in 2026. After applying the standard deduction, a single worker earning $65,000 has roughly $50,400 of Nebraska taxable income, with the tax at blended bracket rates coming to approximately $2,600 to $2,800.

Nebraska exempts Social Security income from state taxes for workers whose federal AGI falls below $44,460 for single filers. Above that threshold, benefits are partially taxable. The exemption has been expanding over recent legislative sessions. For active workers paying income tax on wages, this does not affect current withholding but becomes relevant in retirement planning.

Nebraska cities do not impose local income taxes. Omaha and Lincoln do not add a city wage tax on top of the state rate. Nebraska's neighboring states include Iowa (5.7% top rate, declining) and Colorado (4.4% flat). Given the scheduled reductions in Nebraska's rate, the gap between Nebraska and its neighbors is narrowing each year.