2026 Nebraska Tax Brackets & Rates

Nebraska has a top marginal income tax rate of 5.84%. Below are the state brackets along with the 2026 federal tax brackets for reference.

Nebraska State Income Tax

Top Marginal Rate

5.84%

Sales Tax Rate

5.5%

Property Tax Rate

1.61%

Tax RateTaxable Income Range
2.46%$0$3,700
3.51%$3,700$22,170
5.01%$22,170$35,730
5.84%$35,730No limit

2026 Federal Tax Brackets

In addition to Nebraska state taxes, NE residents also pay federal income tax at the following rates.

2026 Standard Deduction

Single

$15,350

Married Filing Jointly

$30,700

Head of Household

$23,000

Single Filers

RateTaxable Income
10%$0$12,200
12%$12,201$49,550
22%$49,551$105,725
24%$105,726$201,650
32%$201,651$256,050
35%$256,051$640,100
37%$640,101No limit

Married Filing Jointly

RateTaxable Income
10%$0$24,400
12%$24,401$99,100
22%$99,101$211,450
24%$211,451$403,300
32%$403,301$512,100
35%$512,101$768,100
37%$768,101No limit

Head of Household

RateTaxable Income
10%$0$17,400
12%$17,401$66,300
22%$66,301$105,725
24%$105,726$201,650
32%$201,651$256,050
35%$256,051$640,100
37%$640,101No limit

Nebraska Tax Brackets by Year

2026 Tax Brackets by State

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