Filing and paying Nebraska income tax
- Return
- Form 1040N, due April 15. Residents must enter their high school district code.
- Withholding
- Employers use Circular EN with Form W-4N; larger employers must withhold at least 1.5% of wages.
To see how Nebraska sits against every other state on top rate, bracket count and standard deduction, see state income tax rates for 2026 — all 51 jurisdictions in one sortable table.
How Nebraska Income Tax Compares to Neighboring States
Total income tax (federal + state) on a $100,000 annual salary in 2026, single filer using the standard deduction:
| State | State Tax | Total Income Tax | vs. Nebraska |
|---|---|---|---|
| Nebraska (here) | $3,670 | $16,840 | — |
| South Dakota | $0 | $13,170 | -$3,670 |
| Iowa | $3,148 | $16,318 | -$522 |
| Missouri | $3,670 | $16,840 | -$1 |
| Kansas | $4,780 | $17,950 | +$1,110 |
| Colorado | $3,692 | $16,862 | +$21 |
A negative "vs." figure means that state collects less total income tax than Nebraska. Federal portion is identical across states; only state tax varies.
Frequently Asked Questions
What is the Nebraska state income tax rate for 2026?
Nebraska state income tax for 2026 ranges from 2.46% on the lowest bracket to 4.55% on income above $24,760 (single filer). The top rate starts low enough that most full-time earners pay it on part of their income.
How much income tax will I pay in Nebraska on a $100,000 salary?
For a single filer earning $100,000 in Nebraska in 2026, expect approximately $13,170 in federal income tax and $3,670 in Nebraska state income tax — for a total income tax of about $16,840, an effective rate of 16.8%. This excludes FICA (Social Security and Medicare), which adds roughly 7.65% on top.
What are Nebraska's income tax rates for 2026?
2.46%, 3.51%, and 4.55%, down from a 5.2% top rate in 2025.
Is Nebraska cutting its income tax again in 2027?
Yes. Under LB 754 (2023) the top rate drops to 3.99% for 2027.
Does Nebraska tax Social Security?
No. All Social Security income included in federal AGI can be subtracted, regardless of income.
What is the Nebraska personal exemption credit?
$176 for each exemption for 2026, subtracted from the tax.
For the preferential federal rates on long-term gains, see the Capital Gains Tax Calculator. For the federal brackets, standard deduction, and Social Security wage base that sit underneath this state calculation, see 2026 Tax Calculators.