Your hub for Nebraska taxes: state income tax (2.46% to 5.84%), plus free calculators for take-home pay, self-employment tax, quarterly estimates, and salary conversion.
Last updated: May 2026 · Data: IRS, BLS, Nebraska Department of Revenue
Nebraska levies a state income tax (2.46% to 5.84%) that is withheld from wages on top of federal tax and FICA. Nebraska has four income tax brackets. The state has been gradually reducing its top rate and is phasing out state income tax on Social Security benefits.
| Tax | 2026 Rate / Detail |
|---|---|
| Nebraska State Income Tax | 2.46% to 5.84% |
| Nebraska State Sales Tax (base) | 5.5% |
| Federal Income Tax | 10% to 37% (progressive brackets) |
| Social Security | 6.2% on first $176,100 |
| Medicare | 1.45% on all wages (plus 0.9% above $200,000) |
| Federal Standard Deduction (Single / MFJ) | $15,000 / $30,000 |
| Minimum Wage | $13.50 / hour |
| State Tax Authority | Nebraska Department of Revenue |
Nebraska has a state income tax. The 2026 rate is 2.46% to 5.84%. This applies on top of federal income tax and FICA (Social Security and Medicare) withheld from your pay.
For 2026, Nebraska income tax is 2.46% to 5.84%. Nebraska has four income tax brackets. The state has been gradually reducing its top rate and is phasing out state income tax on Social Security benefits.
A Nebraska paycheck has federal income tax, Nebraska state income tax (2.46% to 5.84%), Social Security (6.2% up to $176,100), and Medicare (1.45%) withheld. Try the take-home pay calculator for a personalized net-pay estimate.
Yes. Self-employed workers in Nebraska generally make quarterly estimated payments to the IRS and to the state if they expect to owe tax. The quarterly estimated tax calculator estimates each payment and the due dates.
The Nebraska statewide base sales tax rate is 5.5%. Local jurisdictions may add their own rates on top of the state rate.