Nebraska Income Tax for Single Filer (2026)
Filing as a Single Filer in Nebraska? Heres everything you need to know about the state income tax: brackets, standard deduction, and worked examples for common income levels.
Nebraska Tax Brackets (2026)
For Single Filer in Nebraska, the tax brackets for 2026 are:
| Taxable Income | Tax Rate |
|---|---|
| $0 - $3,700 | 2.46% |
| $3,700 - $22,170 | 3.51% |
| $22,170 - $35,730 | 5.01% |
| $35,730 - $50,000 | 5.84% |
The standard deduction for Single Filer in Nebraska is $14,600. You can take this deduction or itemize, whichever results in a lower tax bill.
$75,000 Income Example
Lets say youre a Single Filer in Nebraska earning $75,000/year. After the $14,600 standard deduction, your taxable income is $60,400. Your Nebraska state tax is approximately:
Your effective state tax rate is 4.9%. This is on top of federal income tax (and local taxes if applicable).
More Examples for Single Filer in Nebraska
| Gross Income | Taxable Income | State Tax | Effective Rate |
|---|---|---|---|
| $50,000 | $35,400 | $1,402 | 2.8% |
| $75,000 | $60,400 | $3,692 | 4.9% |
| $100,000 | $85,400 | $5,152 | 5.2% |
| $150,000 | $135,400 | $8,072 | 5.4% |
| $200,000 | $185,400 | $10,992 | 5.5% |
Nebraska-Specific Deductions and Credits
Beyond the standard deduction, Nebraska offers several tax deductions and credits that can reduce your tax bill:
- Retirement income exclusion: Some states exclude retirement income for seniors
- Property tax credit: Available in some states for homeowners and renters
- Earned Income Tax Credit (EITC): Some states have their own EITC in addition to the federal one
- Child and dependent care credit: Available in many states
- Education credits: 529 plan contributions or tuition deductions may be available
Use the Nebraska income tax calculator to model your specific situation, including deductions and credits.
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Filing Nebraska state taxes depends on your residency status:
- Nebraska residents: File Form ST-NE-1 with your state Department of Revenue. Due April 15 (same as federal).
- Part-year residents: File Form ST-NE-1-PR, reporting only income earned while a resident
- Non-residents: File Form ST-NE-1-NR if you earned income in Nebraska
Frequently Asked Questions
What is the Nebraska tax bracket for Single Filer?
The Nebraska tax brackets for Single Filer range from 2.46% to 5.84%. The standard deduction is $14,600.
How much Nebraska tax do I owe on a $75K income as a Single Filer?
On a $75,000 income as a Single Filer in Nebraska, you owe approximately $3,692 in state income tax. Your effective state tax rate is 4.9%.
What is the standard deduction for Single Filer in Nebraska?
The standard deduction for Single Filer in Nebraska is $14,600. You can take this or itemize, whichever is higher.