2026 Nebraska Income Tax Brackets & Rates
Federal and state tax brackets, capital gains rates, and corporate tax rates for Nebraska in tax year 2026.
Federal Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $12,400 | 10.00% |
| $12,400 | $50,400 | 12.00% |
| $50,400 | $105,700 | 22.00% |
| $105,700 | $201,775 | 24.00% |
| $201,775 | $256,225 | 32.00% |
| $256,225 | $640,600 | 35.00% |
| $640,600 | ∞ | 37.00% |
Nebraska State Income Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $4,130 | 2.46% |
| $4,130 | $24,760 | 3.51% |
| $24,760 | ∞ | 4.55% |
Federal Capital Gains Tax Brackets (2026)
| From | To | Rate |
|---|---|---|
| $0 | $49,450 | 0.00% |
| $49,450 | $545,500 | 15.00% |
| $545,500 | ∞ | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 4.55%
- Federal Standard Deduction (Single)
- $16,100
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2026
OfficialValues verified- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
3 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Section 4.14(1) table, page 18 of the PDF
- Irs Releases Tax Inflation Adjustments For Tax Year 2026 Including…irs.govTier 1 · Primary authority
Cited for Rate brackets, Standard deduction · confirmed
Press release states $16,100 directly
Cited for Corporate rate · confirmed
Official U.S. Code text: flat 21% corporate rate under §11(b)
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Nebraska — 2026
OfficialValues verified2026 brackets, corporate rate (4.55%), and standard deduction ($8,850) are LB 754 (2023)'s legislated TY2026 phase-down step, separately updated from 2025 -- not a carry-forward.
- Rate bracketsTier 1 · Primary authority
- Standard deductionTier 1 · Primary authority
- Capital gainsTier 1 · Primary authority
- Corporate rateTier 1 · Primary authority
5 sources— show— hide
Cited for Rate brackets, Standard deduction, Capital gains, Corporate rate · confirmed
Official DOR chronology, Jan 1 2026 row and footnote 1's 2026 bracket table
Cited for Rate brackets · confirmed
Official statute page confirming 2026 brackets/rates
Cited for Corporate rate · confirmed
Official statute page: 4.55% flat for tax years beginning in 2026
- Gov Pillens Historic Income Tax Cuts Effective Januarygovernor.nebraska.govTier 2 · Official restatement
Cited for Rate brackets · confirmed
Official Governor's office press release confirming the 5.2%->4.55% cut effective January 2026
Cited for Corporate rate · confirmed
Aggregator corroboration only (Tax Foundation), not sole basis for verdict
How we rate sources — tiers are derived from what published the document, not from our confidence in it.