How Nebraska taxes wages
The top rate drops to 4.55% for 2026 on the way to 3.99%.
At $65,000 of wages, that is the 21st-lowest estimated bill of the 42 jurisdictions (including DC) that tax wages.
Its top rate of 4.55% is the 23rd-highest among the 26 jurisdictions with progressive brackets.
Rates range from 2.46% to 4.55%. We don’t list the full bracket schedule here yet; for exact thresholds, see the official Nebraska tax agency website.
Example: $65,000 salary, single filer
| Wages | $65,000 |
|---|---|
| Income not taxed (approx. deduction, exemptions, 0% bracket) | −$8,850 |
| Income taxed | $56,150 |
| Average rate used for the estimate | × 4.01% |
| Estimated Nebraska income tax | $2,252 |
That works out to about $188 a month, or an effective rate of 3.46% of wages.
Calculators for Nebraska
- Paycheck calculator
Take-home pay after federal income tax, Social Security, Medicare, and Nebraska income tax, with Nebraska selected.
- Tips and overtime calculator
Your federal deduction for qualified tips and overtime, with Nebraska selected and its state rules applied to the Nebraska estimate.
- Senior deduction calculator
A federal deduction of up to $6,000 for each person 65 or older, after the income phase-out.
- Car loan interest calculator
A federal deduction for interest on a loan for a new, U.S.-assembled vehicle.
Does Nebraska tax tips and overtime?
Nebraska does not follow the federal tips and overtime deduction. The deductions come after federal AGI and have “no automatic impact” in Nebraska. LB 932 (tips and overtime) was indefinitely postponed on April 17, 2026.
Qualified tips and overtime you deduct on your federal return (Schedule 1-A) are still taxed by Nebraska, and our estimate taxes your full wages.
Source: Nebraska DOR: report on the federal law changes (PDF), September 2, 2025. Checked . See how every state treats tips and overtime
To see your federal deduction and Nebraska tax together, open the tips and overtime calculator with Nebraska selected.
Nebraska vs. neighboring states
Workers in South Dakota, Wyoming, Iowa, Colorado, and Missouri would owe less on the same salary. Kansas would charge more.
| State | Est. tax on $65,000 | vs. Nebraska |
|---|---|---|
| South Dakota | $0 | −$2,252 |
| Wyoming | $0 | −$2,252 |
| Iowa | $1,858 | −$393 |
| Colorado | $2,152 | −$100 |
| Missouri | $2,152 | −$100 |
| Kansas | $2,821 | +$569 |
Official source
For forms, exact brackets, and filing deadlines, go to the official Nebraska tax agency website.