Nebraska tax tables 2026
The figures set by or for Nebraska for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for the US are on the national page.
- 2026-01-01 to 2026-12-31
- USD
Income tax
Nebraska income tax brackets: Single and married filing separately
| State taxable income, per year | Rate |
|---|---|
| $0 to $4,130 | 2.46% |
| $4,130 to $24,760 | 3.51% |
| Over $24,760 | 4.55% |
Source: Nebraska Department of Revenue, Nebraska Tax Rate Chronologies, Table 1 — Income Tax and Sales Tax Rates (Rev. 2-2026) · retrieved 2026-10-16
Nebraska income tax brackets: Married filing jointly
| State taxable income, per year | Rate |
|---|---|
| $0 to $8,250 | 2.46% |
| $8,250 to $49,530 | 3.51% |
| Over $49,530 | 4.55% |
Source: Nebraska Department of Revenue, Nebraska Tax Rate Chronologies, Table 1 — Income Tax and Sales Tax Rates (Rev. 2-2026) · retrieved 2026-10-16
Nebraska income tax brackets: Head of household
| State taxable income, per year | Rate |
|---|---|
| $0 to $7,700 | 2.46% |
| $7,700 to $39,620 | 3.51% |
| Over $39,620 | 4.55% |
Source: Nebraska Department of Revenue, Nebraska Tax Rate Chronologies, Table 1 — Income Tax and Sales Tax Rates (Rev. 2-2026) · retrieved 2026-10-16
Nebraska income tax: key figures
| Item | Value |
|---|---|
| Type | Progressive brackets |
| Top rate | 4.55% |
| Standard deduction: Single | $8,850 |
| Standard deduction: Married filing jointly | $17,700 |
| Standard deduction: Head of household | $12,950 |
| Standard deduction: Married filing separately | $8,850 |
| Personal exemption credit (each exemption) (credit) | $176 |
Source: Nebraska Department of Revenue, Nebraska Tax Rate Chronologies, Table 1 — Income Tax and Sales Tax Rates (Rev. 2-2026) · retrieved 2026-10-16
Employee contributions
Nebraska supplemental (bonus) withholding
| Item | Value |
|---|---|
| Supplemental rate | 3.5% |
Source: 2026 Circular EN Instructions — Bonuses, Supplemental Wages, and Taxable Awards (p.10) · retrieved 2026-10-16
Employer costs
Nebraska state unemployment insurance (employer)
| Item | Value |
|---|---|
| Taxable wage base (per employee, per year) | $9,000 |
| New employer rate | 1.25% |
| Experience-rated range: lowest | 0% |
| Experience-rated range: highest | 5.4% |
Nebraska's new non-construction employer rate is 1.25% on the first $9,000. Construction employers pay 5.40% on the first $24,000 (the highest tax category).
Source: Nebraska Department of Labor, 2026 Guide to Understanding Your Unemployment Insurance Tax Rate · retrieved 2026-10-20
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Official sources
- 2026 Nebraska Income Tax Withholding Percentage Method Tables (Circular EN) · retrieved 2026-10-16
- 2026 Circular EN Instructions · retrieved 2026-10-16
- Nebraska Withholding Allowance Certificate, Form W-4N · retrieved 2026-10-16
- Nebraska Tax Rate Chronologies, Table 1 (Rev. 2-2026) · retrieved 2026-10-16
- 2026 Nebraska Individual Estimated Income Tax Payment Vouchers, Form 1040N-ES (Rev. 11-2025) · retrieved 2026-10-16
- Nebraska Department of Labor, 2026 Guide to Understanding Your Unemployment Insurance Tax Rate · retrieved 2026-10-20
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