The formulas
- Taxable income = income - standard deduction - personal exemptions (when applied), not below zero
- Tax = 2.46%, 3.51%, then 4.55% (third and fourth brackets both 4.55% for 2026)
- Standard deduction $8,850 single or separate, $12,950 head of household, $17,700 joint
- Less $176 personal exemption credit per exemption
- Nebraska income tax = tax from the rate schedule - credits
How it works
Tax year: 2026.
Nebraska taxes income at 2.46% to 4.55%. Enter income before state deductions and choose whether to apply the state standard deduction and personal exemptions, or enter taxable income and switch them off. The tool computes state income tax only; credits other than those named are not applied.
For 2026 Nebraska's third and fourth brackets share a 4.55 percent rate, so tax is 2.46 percent, 3.51 percent, then 4.55 percent on all income above $24,760 ($49,530 joint, $39,620 head of household). The standard deduction and the $176 personal exemption credit are the 2026 amounts on the draft 2026 Form 1040N.
Local taxes: Nebraska cities and counties do not levy a local income tax.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Nebraska income tax rate for 2026?
Nebraska taxes income at 2.46% to 4.55% for 2026. Tax = 2.46%, 3.51%, then 4.55% (third and fourth brackets both 4.55% for 2026).
What is the Nebraska standard deduction?
Single: $8,850; Married filing jointly or surviving spouse: $17,700; Head of household: $12,950; Married filing separately: $8,850 (2026, at low income).
Are there local income taxes in Nebraska?
Nebraska cities and counties do not levy a local income tax.
Sources
- Nebraska DOR, tax rate chronologies, Table 1 (2026 brackets)
- Nebraska DOR, draft 2026 Form 1040N (standard deduction, exemption credit)
- Nebraska DOR, draft 2026 tax table
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