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
Qualifying food and food ingredients are exempt; prepared food and vending sales have exceptions. Qualifying human prescription drugs are exempt. Combined rates shown are population-weighted July 1, 2026 estimates; actual item and local rates vary.
Nebraska’s top marginal income-tax rate is 4.55% for 2026. The combined sales tax rate of 6.98% (July 1, 2026 population-weighted estimate) 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?
Qualifying food and food ingredients are exempt from Nebraska’s 5.5% state sales tax. Prepared food and vending sales have exceptions.
Is Nebraska reducing its income tax rates?
Nebraska’s 2026 top marginal individual income-tax rate is 4.55%, following enacted rate reductions. Verify the law and official schedule for a later tax year rather than treating a projected future rate as the current rate.
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