Estimate your Nebraska state income tax plus combined federal and NE state tax for 2026. 5.84% top rate.
Nebraska has progressive income tax from 2.46% to 5.84%. Nebraska has been reducing its top rate over several years. Nebraska does not tax Social Security benefits for most residents and offers a state child tax credit of up to $2,000 per qualifying child. Use the calculator above to estimate your combined federal and Nebraska state income tax for 2026. State tax figures use a simplified rate — for precise Nebraska state tax calculations, consult the Nebraska Department of Revenue or a licensed tax professional.
Nebraska has a 5.84% top rate state income tax for 2026. Nebraska has progressive income tax from 2.46% to 5.84%. Nebraska has been reducing its top rate over several years. Nebraska does not tax Social Security benefits for most residents and offers a state child tax credit of up to $2,000 per qualifying child. The state income tax is calculated separately from federal income tax and is paid through payroll withholding or quarterly estimated payments.
Nebraska has its own state standard deduction separate from the federal standard deduction ($15,750 single, $31,500 MFJ in 2026). For precise Nebraska state deduction amounts, consult the Nebraska Department of Revenue or a state tax professional.
Nebraska's 5.84% top rate state income tax can be compared to other states using our state tax calculator above. The U.S. average top marginal state income tax rate is approximately 5-6%. Nine states have no income tax at all (Alaska, Florida, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington, Wyoming), while California has the highest at 13.3%.
Nebraska offers state tax credits and deductions that may reduce your state tax liability. Common state credits include earned income credits, child tax credits, and credits for the elderly. Consult the Nebraska Department of Revenue website or a licensed tax professional for credits specific to your situation and income level.
Use the calculator above. Enter your income and NE is pre-selected as your state. The calculator computes your 2026 federal income tax using the One Big Beautiful Bill Act brackets (10%-37%), adds your estimated Nebraska state income tax (5.84% top rate simplified), and displays your total tax burden, combined effective rate, and annual take-home pay. All calculations happen instantly in your browser.