What is Nebraska state income tax rate?
Nebraska uses graduated rates in 2026, scheduled to fall to a 3.99% top rate in 2027. For single filers: 2.46% on taxable income up to $4,130, 3.51% from $4,130 to $24,760, and 4.55% above $24,760 (married filing jointly: $8,250 and $49,530). The calculator applies these brackets after the $8,850 state standard deduction ($17,700 married filing jointly), then subtracts the $176 personal exemption credit ($352 joint).