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Relocating to Nebraska: state taxes, residency rules and cost of living

Official figures for Nebraska: state income tax, capital gains, estate and inheritance tax, sales tax and the residency test, with rents, home values, price levels and safety from federal statistics.

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4.55%Top state income tax rate
5.5%State sales tax rate
$1,194Median gross rent per month
90.1Price level (US = 100)
Data updated 30 October 2026 Official sources: state revenue departments, Census Bureau, BEA, EIA, FBI Also served to AI agents via MCP

The short answer

What does it cost to live in Nebraska?

Nebraska state income tax: Graduated, top rate 4.55% from $24,760 of taxable income (single filer). Median gross rent is $1,194 per month and the price level is 90.1 against a US average of 100. Sales, estate and inheritance taxes and the residency rule are set out below with their sources.

Evidence: Official source · Machine-readable data · As of 30 October 2026

State tax rules

State taxes in Nebraska

Each rule below is read from the Nebraska revenue department or statute and checked against an independent table. Local taxes are not included.

State income tax
Graduated, top rate 4.55% from $24,760 of taxable income (single filer)
Source
Who is a resident
A Nebraska resident is a person domiciled in the state, or a person with a permanent place of abode in Nebraska who is present for more than six months; the Department applies this as at least 183 days, and any part of a day counts.
Source
Sales tax
Statewide rate 5.5%; local rates may be added
Source

State level only. Local income taxes (for example city or county taxes) and local sales taxes are added on top where they exist.

Cost of living

Housing, prices and safety in Nebraska

Housing, prices and safety in Nebraska
MetricValue
Median gross rent per month$1,194
Median home value$279,200
Property tax as a share of home value1.31%
Median real estate taxes paid per year$3,665
Median household income$81,614
Price level (US = 100)90.1
Housing price level (US = 100)75.2
Residential electricity price12.92 cents per kWh

Rent, home value, property tax and income: Census Bureau, American Community Survey 2025. Price levels: BEA Regional Price Parities 2024. Electricity: EIA, year to date through August 2026.

Back to the state overview · Methodology and sources

Questions

Living in Nebraska: common questions

Does Nebraska have a state income tax?

Nebraska state income tax: Graduated, top rate 4.55% from $24,760 of taxable income (single filer). Federal income tax applies in addition, as in every state.

What is the sales tax in Nebraska?

The statewide sales tax rate in Nebraska is 5.5%. Counties and cities may add local rates.

How much does housing cost in Nebraska?

In Nebraska the median gross rent is $1,194 per month and the median value of an owner-occupied home is $279,200, according to the Census Bureau American Community Survey 2025.

Who counts as a resident of Nebraska for income tax?

A Nebraska resident is a person domiciled in the state, or a person with a permanent place of abode in Nebraska who is present for more than six months; the Department applies this as at least 183 days, and any part of a day counts.

Information, not tax or legal advice. Rates are statutory state rates for the stated year; local income, sales and property taxes, deductions and federal tax are not included. Statistics are the latest official releases for the year shown. Confirm your own position with the state revenue department or a tax adviser.

Plan the move with a specialist

Residence, tax domicile and timing decide what a move is worth. Our consultants help you weigh state tax, cost of living and your immigration status together, in confidence.

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