US State Tax Profile · 2026

NE Nebraska Tax Rates

Rate reductions in progress; top rate targeted to reach 3.99% by 2027. Compare income, corporate, and sales tax rates for Nebraska against federal rates and other US states.

Income Tax
3.99%
top bracket
Corporate Tax
5.84%
state rate
Sales Tax (State)
5.5%
before local additions
Combined Sales Tax
6.94%
avg incl. local taxes
Capital Gains
3.99%
state rate
Federal Corp Rate
21%
applies in all states

Nebraska vs Federal Tax Comparison

Tax TypeNE State RateFederal RateNotes
Personal Income Tax 2.46–3.99% Federal: 10–37% Combined fed+state applies
Corporate Income Tax 5.84% Federal: 21% 5.84% flat (reduced from 7.25%)
State Sales Tax 5.5% No federal sales tax Combined avg: 6.94%
Capital Gains Tax 3.99% Federal: 0–20% Same as income tax

About Nebraska Taxes

Key characteristics

Rate reductions in progress; top rate targeted to reach 3.99% by 2027.

Nebraska levies income tax at rates from 2.46–3.99%. The progressive bracket system means higher earners pay a larger percentage on income above each threshold.

Corporate activity in Nebraska faces a 5.84% state corporate tax rate. 5.84% flat (reduced from 7.25%). Combined with the 21% federal corporate rate, businesses should plan accordingly.

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Frequently Asked Questions — Nebraska Taxes

What are Nebraska's income tax brackets for 2026?

Nebraska has a progressive income tax ranging from 2.46–3.99%. The top rate of 3.99% applies to the highest income bracket. Filers should check the current threshold amounts on the Nebraska Department of Revenue website.

What is the corporate income tax rate in Nebraska?

Nebraska imposes a corporate income tax at 5.84%. 5.84% flat (reduced from 7.25%). Businesses should also account for federal corporate tax at 21% on top of the state rate.

What is the sales tax rate in Nebraska?

Nebraska has a state sales tax of 5.5%. When local city and county taxes are included, the average combined rate reaches 6.94%. Rates vary by locality so check the specific municipality for accurate figures.

How does Nebraska compare to neighboring states for taxes?

Nebraska's overall tax burden ranks favorably among US states. The state levies income tax at up to 3.99%. For individuals evaluating relocation or remote work, comparing the full picture — income, sales, and property taxes — is essential. Use our US Salary Calculator to estimate your net income in Nebraska.

Are there any special tax incentives or exemptions in Nebraska?

Nebraska offers notable tax characteristics: Rate reductions in progress; top rate targeted to reach 3.99% by 2027. Businesses and individuals should consult a qualified tax advisor to understand eligibility for available credits, deductions, and incentives specific to Nebraska.

Cost of Living in Nebraska

Tax rates are only part of the picture — explore city-level cost of living data:

Omaha Lincoln Bellevue

Compare Other US States

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Disclaimer: Tax rates shown are for 2026 and are sourced from Tax Foundation and IRS data. Rates change frequently. Always consult a qualified tax professional or the relevant state Department of Revenue before making financial decisions.