Nebraska Tax & Salary Calculators (2026)
Everything you need to work out pay and tax as a Nebraska resident in 2026, in one place. Nebraska runs 4 progressive brackets from 2.46% to 5.20% after a $7,900 state standard deduction. Federal income tax and FICA (6.2% Social Security up to $184,500 plus 1.45% Medicare) apply on top, identically in every state — the Nebraska layer is what makes your net pay different from a neighbour's.
Nebraska is fast-tracking its tax cuts — the top rate fell from 6.84% to 5.2% in 2025, with a target of 3.99% by 2027. Cost of living in Nebraska sits at index 91 (US average = 100), median household income is $71,722, and a one-bedroom apartment in Omaha rents for around $1,100 per month. The local economy leans on insurance (Berkshire), agriculture, and logistics.
Nebraska calculators
Nebraska income tax brackets 2026 (single filer)
| Taxable income | Rate |
|---|---|
| $0 – $3,700 | 2.46% |
| $3,700 – $22,170 | 3.51% |
| $22,170 – $35,730 | 5.01% |
| $35,730 and up | 5.20% |
Nebraska tax facts beyond income tax (2026)
| State sales tax | 5.5% |
| Avg. effective property tax | 1.63% of home value |
| Minimum wage 2026 | $15.00 / hour |
| Top state income tax rate | 5.20% |
| Reciprocity agreements | None |
Nebraska charges a 5.5% state sales tax, homeowners pay an average effective property tax of 1.63% of market value, and the minimum wage in force during 2026 is $15.00 an hour. Local sales taxes bring the average combined rate to about 6.9%.
Nebraska adds no state-mandated employee payroll deduction beyond federal FICA, so your gross-to-net gap comes only from federal tax and Nebraska income tax.
Nebraska has fully phased out tax on Social Security benefits; pensions and IRA withdrawals remain taxable.
Commuting and remote work across Nebraska lines
Nebraska has no income-tax reciprocity agreements, so if you live here and work across a state line you generally file a nonresident return in the work state and claim a credit at home to avoid double taxation.
If you work remotely for an out-of-state employer, the state where you physically sit normally has the first claim on your wages, while your employer may still be required to register for Nebraska withholding. Keep a day-count record whenever you split the year between Nebraska and Iowa.
Nebraska vs Iowa: $75,000 salary compared
| Measure | Nebraska | Iowa |
|---|---|---|
| Annual take-home | $58,543 | $58,826 |
| Effective tax rate | 21.9% | 21.6% |
| Cost-of-living index | 91 | 90 |
| Property tax rate | 1.63% | 1.5% |
| State sales tax | 5.5% | 6% |
The paycheck difference is $284 a year on a $75,000 salary, but the full picture depends on housing: a one-bedroom in Omaha runs about $1,100 a month, and property and sales taxes shift the balance again. See the Iowa hub for the mirror view.