Nebraska (NE) Tax Rates — 2026
Income Tax
5.2%
Sales Tax
6.94%
Property Tax
1.61%
Income Tax
Type: Graduated (marginal brackets)
| From | To | Rate |
|---|---|---|
| $0 | $3,700 | 2.46% |
| $3,700 | $22,170 | 3.51% |
| $22,170 | $35,730 | 5.01% |
| $35,730 | and above | 5.2% |
Standard Deduction: Single: $8,100 | Married Filing Jointly: $14,800
Sales Tax
State Rate5.5%
Avg Local Rate1.44%
Combined Rate6.94%
Groceries: Exempt
+0.37% vs national avg
Property Tax
Effective Rate1.61%
Median Annual Tax$3,054
+0.54% vs national avg (1.07%)
Retirement Income Tax
Social SecurityNO
PensionsFULLY TAXED
401(k) / IRAYES
Estate & Inheritance Tax
Has Estate Tax: NO
Corporate Tax
Corporate Income Tax Rate: 5.58%
Additional Notes
Nebraska phased out Social Security taxation starting in 2025. Has a county inheritance tax (not estate tax). Property taxes are among the highest in the country.
Compare with another state:
Sources: Nebraska Department of Revenue; Tax Foundation, Facts & Figures 2025; IRS Publication 17.