Does Nebraska have a state income tax?

Nebraska taxes individual income with a progressive state income tax with a top marginal rate of 4.55%.

What is the minimum wage in Nebraska in 2026?

The 2026 minimum wage in Nebraska is $15.00/hour, with a tipped minimum of $2.13.

What is the sales tax in Nebraska?

The statewide sales tax rate is 5.5% (local city/county add-ons can raise the combined rate considerably).

Nebraska Taxes 2026 — Income Tax, Sales Tax & Minimum Wage

4.55%Income tax

5.5%State sales tax

$15.002026 min wage

2026Tax year

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Income Tax

Nebraska uses a progressive rate schedule; the highest marginal rate is 4.55% (applies only to income in the top bracket, not all income).

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Sales Tax

The statewide sales tax is 5.5%. Cities and counties add local option taxes — combined rates commonly run 1.5–3 percentage points higher than the state rate.

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2026 Minimum Wage

$15.00/hour (tipped minimum 2.13). Rates shown are the general adult minimum; some employers and industries differ.

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Tax Filing Notes

File the Nebraska state return in addition to your federal return; brackets are based on taxable income with state-specific adjustments.

Context

How Nebraska compares

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All 50 States + D.C.

Compare income tax, sales tax, and minimum wage across every state.

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Federal Tax Estimator

2026 IRS brackets and standard deduction.

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Nebraska 2026 — FAQ

What is the 2026 minimum wage in Nebraska?

$15.00/hour, with a tipped minimum of $2.13.

Is Nebraska income tax high or low compared to other states?

Nebraska's top rate of 4.55% ranks in the middle of states with an income tax.

Do local taxes add to these rates?

Yes. Cities and counties add local sales taxes (often +1.5–3 points), and some states add county income taxes (e.g., MD, IN). Check your local jurisdiction for the effective rate.

Sources: Tax Foundation — State Individual Income Tax Rates and Brackets 2026; U.S. DOL/WHD state minimum wage tables (Paylocity/Gusto 2026 editions); state revenue agencies. Retrieved Aug 11, 2026. Educational reference — verify current rates with the Nebraska revenue department before relying on them.