Nebraska Income Tax Calculator 2025/2026
Based on Tax Year 2025 brackets (for returns filed in 2026). Last updated: June 2026.
Estimate your Nebraska federal and state income tax for Tax Year 2025.
Your inputs
Your liability
About Nebraska income tax
Nebraska runs four progressive income tax brackets for Tax Year 2025, with a top marginal rate of 5.20% — down from 5.84% in 2024 and scheduled to fall to 4.55% in 2026 under LB 754, the state's multi-year tax reduction package. Single-filer brackets begin at 2.46% on the first $3,900 of taxable income and climb to 5.20% on income above $37,670. The 2025 standard deduction is $8,350 single, $16,700 married filing jointly, and $12,250 head of household. Nebraska does not tax Social Security benefits and fully exempts military retirement pay from state taxation.
- 4 progressive brackets: 2.46%, 3.51%, 5.01%, 5.20% (2025)
- Top 5.20% rate kicks in above $37,670 single / $75,340 MFJ
- Down from 5.84% in 2024; scheduled to drop to 4.55% in 2026 (LB 754)
- Standard deduction: $8,350 / $16,700 / $12,250 (single/MFJ/HoH)
- No tax on Social Security; military retirement fully exempt
Tax structure
Nebraska uses a progressive income tax with multiple brackets. Your effective rate depends on income and filing status. Tax Year 2025 top rate is 5.20% (down from 5.84% in 2024). Scheduled to fall to 4.55% in 2026 under LB 754.
Snapshot at $75,000 (single)
- Take-home: $58,311 per year
- Federal tax: $7,949
- State tax: $3,003
- Effective rate: 22.25%
- vs. Texas (no income tax): Nebraska keeps $3,003 more.
Nebraska take-home pay by salary (2025)
Single filer · federal + state + FICA. Use the calculator above for married, head of household, or other adjustments.
| Gross salary | Federal tax | State tax | FICA | Take-home (year) | Take-home (month) |
|---|---|---|---|---|---|
| $40,000 | $2,672 | $1,194 | $3,060 | $33,074 | $2,756 |
| $50,000 | $3,872 | $1,703 | $3,825 | $40,601 | $3,383 |
| $60,000 | $5,072 | $2,223 | $4,590 | $48,116 | $4,010 |
| $70,000 | $6,849 | $2,743 | $5,355 | $55,053 | $4,588 |
| $75,000 | $7,949 | $3,003 | $5,738 | $58,311 | $4,859 |
| $80,000 | $9,049 | $3,263 | $6,120 | $61,568 | $5,131 |
| $100,000 | $13,449 | $4,303 | $7,650 | $74,598 | $6,217 |
| $120,000 | $17,867 | $5,343 | $9,180 | $87,610 | $7,301 |
| $150,000 | $25,067 | $6,903 | $11,475 | $106,555 | $8,880 |
Nebraska tax brackets 2025 explained
Single filer · Tax Year 2025. Brackets are marginal — only the income within each band is taxed at that band's rate.
| Taxable income | Marginal rate | Tax on band |
|---|---|---|
| $0 – $3,900 | 2.46% | up to $96 |
| $3,900 – $23,370 | 3.51% | up to $683 |
| $23,370 – $37,670 | 5.01% | up to $716 |
| $37,670+ | 5.2% | — |
Standard deduction (2025): $8,350 single, $16,700 married filing jointly, $12,250 head of household.
Common Nebraska salaries after taxes
Single filer · federal + state + FICA, Tax Year 2025.
How much is $50,000 after taxes in Nebraska?
A single filer earning $50,000 in Nebraska takes home approximately $40,601 per year — that's $3,383 monthly, $1,562 per bi-weekly paycheck, or $781 weekly. Total tax burden is $9,399 (18.8% effective rate), broken down as federal $3,872, Nebraska state $1,703, and FICA $3,825.
How much is $60,000 after taxes in Nebraska?
A single filer earning $60,000 in Nebraska takes home approximately $48,116 per year — that's $4,010 monthly, $1,851 per bi-weekly paycheck, or $925 weekly. Total tax burden is $11,884 (19.81% effective rate), broken down as federal $5,072, Nebraska state $2,223, and FICA $4,590.
How much is $75,000 after taxes in Nebraska?
A single filer earning $75,000 in Nebraska takes home approximately $58,311 per year — that's $4,859 monthly, $2,243 per bi-weekly paycheck, or $1,121 weekly. Total tax burden is $16,689 (22.25% effective rate), broken down as federal $7,949, Nebraska state $3,003, and FICA $5,738.
How much is $100,000 after taxes in Nebraska?
A single filer earning $100,000 in Nebraska takes home approximately $74,598 per year — that's $6,217 monthly, $2,869 per bi-weekly paycheck, or $1,435 weekly. Total tax burden is $25,402 (25.4% effective rate), broken down as federal $13,449, Nebraska state $4,303, and FICA $7,650.
Nebraska vs neighboring states at $75,000
Take-home pay on a $75,000 gross salary (single, Tax Year 2025).
| State | State tax | Take-home (year) | Effective rate | vs Nebraska |
|---|---|---|---|---|
| Nebraska (this page) | $3,003 | $58,311 | 22.25% | — |
| Iowa | $3,078 | $58,236 | 22.35% | −$75/yr |
| Kansas | $3,618 | $57,696 | 23.07% | −$615/yr |
| Missouri | $2,609 | $58,705 | 21.73% | +$394/yr |
| South Dakota | $0 (no state tax) | $61,314 | 18.25% | +$3,003/yr |
Nebraska's rate-cut trajectory matters for planners
Because Nebraska is in the middle of a multi-year reduction, comparing tax bills year over year is misleading: a household paying $4,800 in Nebraska tax in 2024 might pay closer to $4,250 in 2025 on identical income, and roughly $3,700 in 2026 once the 4.55% top rate phases in. For high earners, the cumulative savings between 2024 and 2026 can run into the thousands.
Regionally, Nebraska is squeezed between zero-income-tax neighbors and lower-rate flat states. South Dakota and Wyoming impose no income tax. Iowa is moving toward a 3.8% flat tax by 2026. Missouri's top rate is 4.7%, and Kansas tops at 5.7%. For a single filer earning $80,000, Nebraska's effective state rate of roughly 4.4% is competitive on its own but still about $3,500 more than South Dakota over a year.
Nebraska's top bracket kicks in at just $37,670 of taxable income (single), which means most full-time workers hit the 5.20% marginal rate. This makes the upcoming 4.55% top rate especially meaningful — almost every working filer benefits, not just high earners. Pair the calculator output with the 2026 schedule when planning multi-year decisions like Roth conversions or capital gains realization.
Compare to other states
Nebraska tax FAQ
What is Nebraska's top tax rate for 2025?
Nebraska's top marginal rate for Tax Year 2025 is 5.20% on taxable income above $37,670 (single) — down from 5.84% in 2024 under LB 754. The rate is scheduled to fall further to 4.55% for Tax Year 2026.
What are the Nebraska tax brackets for 2025?
Nebraska uses four brackets for single filers in Tax Year 2025: 2.46% up to $3,900, 3.51% up to $23,370, 5.01% up to $37,670, and 5.20% above. Married filing jointly thresholds are double the single thresholds.
Does Nebraska tax Social Security or military retirement?
No. Nebraska does not tax Social Security benefits, and military retirement pay is fully exempt from Nebraska state income tax.
How much Nebraska state tax on $60,000?
A single filer in Nebraska earning $60,000 with the $8,350 standard deduction has about $51,650 of taxable income. Nebraska state tax owed is approximately $2,223 — an effective state rate near 3.4% on gross.
Are these the 2025 or 2026 tax brackets?
The calculator uses tax year 2025 federal brackets — the figures you'll use to file in early 2026. The IRS adjusts brackets annually for inflation; we update when 2026 figures are released.
Should I take the standard deduction or itemize?
Take whichever is larger. The 2025 standard deduction (as boosted by the One Big Beautiful Bill Act, July 2025) is $15,750 (single), $31,500 (married filing jointly), or $23,625 (head of household). Itemize if your mortgage interest, state and local taxes (capped at $10,000), and charitable donations exceed that amount.
Data sources: IRS Revenue Procedure 2024-40 (Tax Year 2025 federal brackets); Nebraska Department of Revenue (state rates).