Nebraska Tax Calculators.
Tax year 2026 income tax rates, brackets, and sales tax for Nebraska. Returns for tax year 2026 are generally filed in 2027; source links and last-verified dates are shown below.Tax year 2026 means income earned during calendar year 2026; those returns are generally filed in 2027. State and local sales tax rates can change during the year, so confirm current rules before filing or remitting tax.
Income Tax
Nebraska uses a graduated income tax with 3 brackets for 2026, ranging from 2.46% up to a top rate of 4.55%. The standard deduction is $8,850 for single filers and $17,700 for joint filers.
| Taxable Income | Rate |
|---|---|
| $0 - $4,130 | 2.46% |
| $4,130 - $24,760 | 3.51% |
| Over $24,760 | 4.55% |
Sales Tax
Groceries are exempt from sales tax. Prescription drugs are exempt.
Nebraska's top rate of 5.84% is above the national average but has been declining. The combined sales tax rate of 6.94% is near the national average.
What is Nebraska's income tax rate?
Nebraska has 3 income tax brackets for 2026, with rates of 2.46%, 3.51% and 4.55%. The top rate of 4.55% applies to the highest bracket.
Does Nebraska tax groceries?
No, groceries (unprepared food) are exempt from Nebraska's 5.5% state sales tax.
Is Nebraska reducing its income tax rates?
Yes, Nebraska has enacted legislation to gradually reduce income tax rates. The top rate has already dropped from 6.84% and is projected to continue declining in coming years.