State Income Tax
Nebraska imposes a state income tax using a graduated tax structure with 4 brackets ranging from 2.46% to 5.84%. The filing deadline is 2026-04-15. Social Security benefits are exempt from Nebraska state income tax. Retirement income is generally taxable. Social Security benefits are 100% exempt from state tax starting in 2024.
Retirement Income Details
Social Security benefits are 100% exempt from state tax starting in 2024.
Does Nebraska have a state income tax?
Yes. Nebraska has a state income tax with a graduated structure ranging from 2.46% to 5.84% across 4 brackets.
What is the Nebraska income tax rate?
Nebraska has a graduated income tax with 4 brackets. The lowest rate is 2.46% and the highest rate is 5.84%.
Is Social Security taxed in Nebraska?
No. Nebraska does not tax Social Security benefits, which can be significant for retirees living on fixed incomes.
Is retirement income taxed in Nebraska?
Yes. Nebraska generally taxes retirement income. Social Security benefits are 100% exempt from state tax starting in 2024.
When is the Nebraska income tax filing deadline?
The Nebraska state income tax filing deadline is 2026-04-15. You can file and pay through the official Nebraska Department of Revenue portal.
What is the standard deduction in Nebraska?
Nebraska's standard deduction is $8,250 for single filers and $16,500 for married filing jointly. A personal exemption of $160 (single) may also apply.
How does Nebraska income tax compare to neighboring states?
Nebraska's top rate of 5.84% is in the moderate range nationally. Use the comparison table above to see how neighboring states compare.
Official Payment Portal
Nebraska Department of Revenue
Last verified: 2026-03-31 · Always consult a tax professional before making financial decisions.