Nebraska income tax calculator
Estimate your 2026 Nebraska and federal income tax and whether you will get a refund. A single filer earning $75,000 owes about $2,533 in Nebraska income tax and $7,676 in federal income tax.
By John Crane, MBA & the Editorial Team · Updated for the 2026 tax year. How we check our numbers
Estimated federal amount owed
$876.00
Federal tax $9,876 · Nebraska owed $2,988
| Federal tax | $9,876 | 11.6% |
|---|---|---|
| Nebraska and local tax | $2,988 | 3.5% |
| Income after these taxes | $72,136 | 84.9% |
- Adjusted gross income
- $85,000
- Taxable income
- $68,900
- Deduction used
- Standard $16,100
- Federal bracket
- 22%
- Effective federal rate
- 11.6%
- NE tax after credits
- $2,988
Where your federal tax comes from
Ordinary income by bracketFederal return summary
Form 1040, 2026| Line | Amount |
|---|---|
| Total income | $85,000.00 |
| Adjustments | -$0.00 |
| Adjusted gross income | $85,000.00 |
| Standard deduction | -$16,100.00 |
| Taxable income | $68,900.00 |
| Income tax | $9,876.00 |
| Total federal tax | $9,876.00 |
| Withholding and estimated payments | $9,000.00 |
| Federal amount owed | $876.00 |
Nebraska return
2026 rules| Line | Amount |
|---|---|
| State taxable income | $76,150.00 |
| Tax before credits | $3,163.96 |
| Personal exemption credit | -$176.00 |
| State tax after credits | $2,987.96 |
| State withheld | $0.00 |
| State amount owed | $2,987.96 |
- 2026 figures come from the 1040N-ES estimated tax schedule; the final 2026 schedule is expected to match.
Income tax in Nebraska
- Nebraska's 2026 rates are 2.46%, 3.51% and 4.55%, with the top rate starting at $24,760 of taxable income for single filers and $49,530 for joint filers.
- From federal AGI, filers subtract a standard deduction of $8,850 (single), $12,950 (head of household) or $17,700 (joint), and each exemption earns a $176 nonrefundable credit instead of a deduction.
- Social Security is fully excluded from Nebraska income.
- Credits include a refundable earned income credit of 10% of the federal credit and a child and dependent care credit that is refundable at federal AGI of $29,000 or less and equals 25% of the federal credit above that.
2026 income tax at common incomes (wages only, standard deduction)
| Income | Federal tax, single | Nebraska tax, single | Nebraska rate, single | Nebraska tax, married |
|---|---|---|---|---|
| $40,000 | $2,623 | $940 | 2.4% | $344 |
| $60,000 | $5,023 | $1,850 | 3.1% | $1,046 |
| $75,000 | $7,676 | $2,533 | 3.4% | $1,653 |
| $100,000 | $13,176 | $3,670 | 3.7% | $2,791 |
| $150,000 | $24,734 | $5,945 | 4.0% | $5,066 |
Rates
Top rate 4.55%. At $75,000 of wages, each extra $1,000 adds about $46 of Nebraska tax.
Family example
A married couple earning $60,000 with two children and $4,000 of child care: Nebraska tax of $1,398 before credits, credits of Personal exemption credit ($704), Nebraska EITC ($124), Child and dependent care credit ($263), for $307 owed.
Local income tax
None figured on the Nebraska return.
Examples assume wages only, the standard deduction and no other income. See what comes out of each check in the Nebraska paycheck calculator.
More for Nebraska: Nebraska paycheck calculator · Nebraska mortgage calculator · Nebraska home affordability calculator
Income tax calculators for other states
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How this is calculated
Federal return
The 2026 Form 1040: standard or itemized deduction, the new Schedule 1-A deductions, tax rates, child tax credit, child and dependent care credit and EITC.
Nebraska
Nebraska's 2026 resident return: its starting point, Social Security and retirement adjustments, deductions, exemptions, rates and main credits.
Sources
Official Nebraska tax guidance (2 sources), checked for 2026. 2026 figures come from the 1040N-ES estimated tax schedule; the final 2026 schedule is expected to match.
Sources
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Questions
How much Nebraska income tax do I pay on $75,000?
About $2,533 for a single filer with only wage income and the standard deduction (3.4% of income), or $1,653 for a married couple filing jointly on the same income. Federal income tax on $75,000 for a single filer is about $7,676.
What is Nebraska's top income tax rate in 2026?
4.55% on the highest incomes. At $75,000 of wages, each extra $1,000 adds about $46 of Nebraska tax.
Does Nebraska tax Social Security and retirement income?
Partly. A single retiree aged 67 with $30,000 of Social Security and $30,000 of pension or IRA withdrawals owes about $451 in Nebraska income tax in 2026. Exclusions depend on age, income and the type of retirement income.