United States · State income tax
Nebraska state income tax rate 2027.
Nebraska’s bracket schedule from the official source, with the 2026 figures and a statutory 2027 column.
Short answer: Nebraska has 3 brackets for 2026 with rates from 2.46% to 4.55%. The top rate starts at $24,760 of taxable income for single filers and $49,530 for joint filers. State law already fixes different 2027 rates, which are shown below and used in the 2027 result.
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Result
Enter your Nebraska taxable income and press Estimate.
The Nebraska schedule
Nebraska DOR '2026 Tax Calculation Schedule for Individual Income Tax' (PDF stamped DRAFT AS OF 8/17/2026): single 2.46% to $4,130, 3.51% to $24,760, 4.55% above (third and fourth tiers share 4.55%); MFJ breaks at $8,250 and $49,530 (the PDF lists a redundant fourth tier at $39,900 / $79,800 with the same 4.55%). Rates confirmed in Neb. Rev. Stat. 77-2715.03; dollar edges are CPI-indexed values from the DOR draft.
Single filers
| Taxable income | Rate, 2026 | Rate, 2027 (enacted) |
|---|---|---|
| $0 to $4,130 | 2.46% | 2.46% |
| $4,130 to $24,760 | 3.51% | 3.51% |
| Over $24,760 | 4.55% | 3.99% |
Joint filers
| Taxable income | Rate, 2026 | Rate, 2027 (enacted) |
|---|---|---|
| $0 to $8,250 | 2.46% | 2.46% |
| $8,250 to $49,530 | 3.51% | 3.51% |
| Over $49,530 | 4.55% | 3.99% |
Deductions, exemptions and local tax
Nebraska’s standard deduction, exemption and credit amounts are not stated here because they were not read from the Nebraska tax agency’s own pages on November 9, 2026. Use the state’s current return instructions. None of them is modelled.
None for income; Nebraska has no local income tax.
What changes in 2027 (projected)
Neb. Rev. Stat. 77-2715.03: Rate Three and Rate Four are both 3.99% for tax years beginning on or after Jan 1, 2027, so rates are 2.46%, 3.51%, 3.99%; bracket dollar amounts are CPI-adjusted each year (subsection 3), so 2027 edges are not printed and are not given.
The 2027 column above uses the rates enacted in law. Any indexed dollar edges that the state has not yet published are not invented here.
Worked example (2026 schedule)
A single filer with $80,000 of Nebraska taxable income owes $3,339 under the 2026 schedule, an effective rate of 4.17% and a marginal rate of 4.55%. A joint filer with $150,000 of Nebraska taxable income owes $6,223 under the 2026 schedule, an effective rate of 4.15% and a marginal rate of 4.55%. For 2027 the enacted rates give $3,030 for the single example (3.79% effective) and $5,661 for the joint example (3.77% effective).
Common mix-ups
- Nebraska's top rate is 5.84% in 2026. 5.84% was the 2024 top rate; the statute sets 4.55% for taxable years starting in 2026.
- Nebraska still has four rate steps. For 2026 Rate Three and Rate Four are both 4.55%, so effectively three rates (2.46%, 3.51%, 4.55%).
- The 2027 cut to 3.99% is only a proposal. 77-2715.03 already writes 3.99% for taxable years beginning on or after Jan 1, 2027.
- Married-joint brackets are the same as single. MFJ edges are about double ($8,250 and $49,530 versus $4,130 and $24,760).
Method
The tool applies each bracket rate only to the slice of income inside that bracket, adds the slices and divides by income for the effective rate; the marginal rate is the rate of the bracket that contains your income. The 2027 line uses the enacted 2027 rates. Nothing you type is sent to our servers; the maths runs in your browser. For a full paycheck including federal and payroll taxes, use the paycheck calculator, and for comparing states see the state income tax calculator.
What this does not cover
- Deductions, exemptions and credits. Enter income after them.
- Head of household, part-year or nonresident returns, and income taxed at special rates.
- Local income taxes and surtaxes beyond the bracket schedule.
- Any 2027 law change that has not been enacted yet.
Figures read from the sources below on November 9, 2026. Last updated November 9, 2026.
Sources
- Nebraska 2026 Tax Calculation Schedule (DRAFT as of 8/17/2026) (2026 rates and dollar edges) (retrieved November 9, 2026)
- Neb. Rev. Stat. 77-2715.03 (2026 4.55% and 2027 3.99% rates, CPI indexing) (retrieved November 9, 2026)
Frequently asked questions
What is the Nebraska state income tax rate for 2027?
Nebraska law already sets 2027 rates. Neb. Rev. Stat. 77-2715.03: Rate Three and Rate Four are both 3.99% for tax years beginning on or after Jan 1, 2027, so rates are 2.46%, 3.51%, 3.99%; bracket dollar amounts are CPI-adjusted each year (subsection 3), so 2027 edges are not printed and are not given. The 2027 column and result on this page use them.
What is the top Nebraska income tax rate?
4.55% under the 2026 schedule. It starts at $24,760 of taxable income for single filers and $49,530 for joint filers.
How much Nebraska income tax would I pay on $80,000?
A single filer with $80,000 of Nebraska taxable income owes $3,339 under the 2026 schedule, an effective rate of 4.17% and a marginal rate of 4.55%. The estimator above runs your own figure.
Does this page include deductions or credits?
No. It applies the rate schedule to the taxable income you enter, so subtract your deductions and exemptions first. It does not model credits, local taxes or surtaxes.
Is the 2027 result a forecast?
It uses the 2027 rates already written into Nebraska law, so it is not a guess about rates, but the state can still amend them and the dollar edges may be indexed. Check the Nebraska tax agency before you file.
Where does the information on this page come from?
Nebraska sources read on November 9, 2026: Nebraska 2026 Tax Calculation Schedule; Neb. Rev. Stat. 77-2715.03. The links in the Sources section go to the originals.
Not legal or tax advice
Rates change and this is an unofficial guide, not run by any state tax agency; any 2027 figure that is not enacted is a projection. Nothing you type is transmitted anywhere. Confirm with the Nebraska tax agency or a tax professional before you file.