What is Nebraska state income tax?
Nebraska uses graduated rates in 2026 — 2.46%, 3.51% and a top rate of 4.55% on taxable income above $24,760 (single) — scheduled to fall to a 3.99% top rate in 2027. The calculator applies these brackets after the $8,850 state standard deduction ($17,700 married filing jointly) and subtracts the $176 personal credit. Rates: Nebraska Department of Revenue.