Nebraska · 2026 taxes

Where your tax dollars go

Enter a few numbers and get an itemized breakdown of the taxes you pay in a year, and what the federal government, the state, your county and your city spend them on.

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Your information
  • Omaha, Nebraska

Where you live

More states are being added all the time.

All 528 Nebraska cities and villages. Outside city or village limits? Pick "Unincorporated."

Two homes, or moved this year?
  • Pick your main home: where you live most of the year, vote, and file your state tax return. Your ID usually matches, but what counts is where you actually live.
  • Moved this year? Nebraska's income tax doesn't depend on your city, so pick the place you lived most of the year. If you moved into or out of Nebraska, this page treats you as a full-year resident.
  • Sales tax goes to wherever you shop. This estimate assumes you shop near home.
  • Property tax on each home goes to that home's local governments. Enter only your main home's value or bill here.

Your household

Looking at last year's return? Pick 2025. Head of household usually means a single parent.

Your income

$

Before taxes. Couples: add both paychecks.

Where to find this
  • Last year's tax return: Form 1040, line 1z (total wages). If you filed jointly, it already includes both of you.
  • W-2 form: box 1. If you had more than one job, add the W-2s together.
  • Pay stub: multiply the gross pay on one check by your paychecks per year: 26 if paid every two weeks, 24 if twice a month, 52 if weekly.
Retired, self-employed, or other income?
$

Profit after business costs: Schedule C, line 31. Includes freelancing, rideshare and delivery apps.

$

Yearly total, before Medicare is taken out: box 5 of form SSA-1099.

$

Taxable amount: box 2a of form 1099-R. Leave out Roth withdrawals, which aren't taxed.

Your home

Do you rent or own?
$

We estimate a yearly bill of about 1.5% of the value.

More taxes you payoptional

Nothing you type is saved or sent anywhere.

Omaha · Douglas County
$0

A rough estimate to show where tax money goes, not tax advice. Your actual taxes depend on deductions, credits and other income.

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How this is estimated

Tax money goes into shared pots, so no one can trace your exact dollars. Each line shows your share of what that government spends, in proportion to its budget.

How the math works, and sources

Where you live: the breakdown uses one place, your main home. If you have two homes, each home's property tax goes to that home's local governments, and sales tax goes to wherever you shop. In Indiana, county income tax goes to the county you lived in on January 1.

Tax year: pick 2025 if you're using last year's tax return, or 2026 to estimate this year. The tax math uses that year's brackets, deductions and rates, including local rates that changed partway through 2025 (averaged over the year). Federal spending is that year's actual spending (the federal year runs October to September). State and local spending follows each government's current budget for both years. Budgets usually shift only a few percent from year to year.

Federal: tax brackets and standard deduction for the year you pick, including the extra deductions for people 65 and older, the child tax credit and the Earned Income Tax Credit. It assumes you take the standard deduction and have no other income (like interest, dividends or capital gains) or other credits. Up to 85% of Social Security benefits can be taxed, depending on your other income. Self-employment income pays both halves of Social Security and Medicare tax, minus the usual deductions for it. Social Security and Medicare taxes are shown going to those programs. Refundable credits that come back to you as a refund are shown separately, not subtracted from your total. Income tax is split by what the government actually spent on everything except Social Security, which is paid from its own tax, in the federal year you pick (fiscal 2025 or 2026), by area and by program, from the U.S. Treasury's final Monthly Treasury Statement for that year. The government also borrows, so total spending is larger than taxes collected.

Gas: gas spending is turned into gallons using an average pump price for the year you pick, then taxed per gallon. Every gallon includes the 18.4-cent federal gas tax, which goes to the federal Highway Trust Fund for highway and transit grants to states. Gas isn't charged regular sales tax, so leave it out of your shopping.

Nebraska income tax: four brackets on federal income minus Social Security, which Nebraska doesn't tax, and minus the Nebraska standard deduction ($8,600 single, $17,200 married, $12,600 head of household for 2025; $8,850, $17,700 and $12,950 for 2026), plus an extra amount for each person 65 or older. Rates are 2.46%, 3.51%, 5.01% and 5.2% for 2025; for 2026 the top two are 4.55%, and they drop to 3.99% in 2027. Then a credit of $171 ($176 for 2026) for each person and dependent. After that credit, your Nebraska tax can't be more than your federal income tax before credits. Pensions and IRA and 401(k) withdrawals are taxed, but military retirement isn't. Railroad Retirement and the older federal Civil Service (CSRS) pension aren't taxed either; this page taxes those, so if yours is one of them, your Nebraska tax is lower. Refundable credits: the Earned Income Credit (10% of the federal one) and the community college property tax credit (100% of the community college tax on your home, if you enter one). The Child Care Tax Credit isn't included. No Nebraska city or county taxes income.

Where state taxes go: income tax and the state's 5.5% sales tax go to the General Fund, except a quarter point of the sales tax, which goes to roads under the Build Nebraska Act (85% state highways, 15% cities and counties). The General Fund is split by the budget for July 2026 to June 2027 as revised in the 2026 session: spending by agency from the Department of Administrative Services, plus the money the General Fund moves out to pay for property tax credits ($1.23 billion), community colleges ($285 million) and the Education Future Fund ($242 million), from the Legislative Fiscal Office. University and prison figures inside those areas use 2025-26 amounts.

Sales tax rates: city and village rates are from the Nebraska Department of Revenue's list effective July 1, 2026 (the department announced no changes for October 1, 2026), with the 2025-26 changes applied month by month (Norfolk, Friend and Mullen went to 2% in April 2025, new taxes in Lindsay, Minatare, Rulo, Shickley, Thedford and Filley, and others). Dakota County adds 0.5% where a city or village has no tax of its own; no other county has a sales tax. Lincoln's 1.75% is 1.5% for the city budget plus 0.25% for streets. Groceries aren't taxed. Special Good Life District rates are left out.

Budgets: Omaha's sales tax is split by its General Fund for calendar 2026 (from the city's 2027 Recommended Budget), and Lincoln's by its tax-funded budget for September 2026 to August 2027 (adopted August 2026). Other cities and villages are split by what they actually spent, as reported to the U.S. Census; the few with no Census report show one line. Nebraska counties don't get sales or income tax (except Dakota County's small sales tax), so they appear only in the property tax section.

Property tax: the estimate uses your county's typical rate (median tax divided by median home value, U.S. Census 2019-2023), about 1.5% statewide, 1.69% in Douglas County and 1.53% in Lancaster County. It's the bill after the state's credits; current bills may be a bit lower because the school credit moved onto the bill in 2024. Omaha's and Lincoln's splits use their 2025 tax rates from the Department of Revenue: in Omaha, Omaha Public Schools (with ESU 19 and the Learning Community) 56%, the City 22%, Douglas County 14%, Metro Transit 5%, and the community college, NRD and building commission the rest; in Lincoln, Lincoln Public Schools 64%, the City and Airport Authority 18%, Lancaster County 13%, and the rest to Southeast Community College, the NRD and other districts. Elsewhere the split is the statewide total for 2025 (schools 60%, counties 17%, cities and villages 12%), so it's a rough guide. Your own bill lists the exact amounts.

Nebraska gas taxes: the state gas tax was 30.4 cents a gallon in early 2025 and 31.8 cents from July 2025 through 2026, plus a 0.9-cent fee for leaking tank cleanup. About two-thirds goes to the state Department of Transportation and one-third to cities and counties. Gas isn't charged sales tax. Average gas prices used: $2.95 a gallon for 2025 and $3.62 for 2026 (federal EIA prices for the Midwest).

Not included: restaurant and hotel taxes some cities add (like Omaha's restaurant tax), utility occupation taxes cities charge on electric, gas and phone bills, wheel taxes and car registration.

Nebraska sources: 2025 tax rate schedule · 2026 schedule (draft) · 2025 income tax booklet · Property tax credits (LB 34) · Local sales tax rates · Rate changes · General Fund by area · 2026 budget report (Legislative Fiscal Office) · Property taxes by type of government · Gas tax rate · How the gas tax is split (NDOT) · U.S. Census local government finances · Budgets: Lincoln

Federal sources: U.S. Treasury Monthly Treasury Statement, FY2025 and FY2026 · 2025 IRS brackets · 2026 IRS brackets · Federal gas tax (FHWA)

Example: a family of four in Omaha

A married couple with two kids under 17. They earn $80,000 a year from work, spend $25,000 a year on shopping (not counting groceries) and $1,500 on gas, and rent their home. These are their 2026 taxes.

They pay about $10,451 a year in taxes. Here's where it goes.

  • Federal 67%
  • State 28%
  • City 4%
  • Gas 2%
Federal taxes

Federal government

Actual spending, Oct 2025 – Sep 2026
$6,960
  • Social SecurityRetirement, survivor and disability checks
    $4,96071%
  • MedicareHealth coverage for people 65 and older
    $1,31319%
  • Interest on the national debtPaid to people and institutions holding U.S. Treasury bonds
    $1502%
  • MilitaryDefense Department plus nuclear weapons programs
    $1372%
    See what's inside
    • Operations & maintenance (fuel, training, bases, health care)$48
    • Pay for active-duty and reserve troops$32
    • Weapons, ships, aircraft & vehicles$25
    • Weapons research & development$23
    • Military construction, family housing, nuclear weapons & more$10
  • Income supportFood aid, tax credits, disability aid, federal retirement
    $991%
    See what's inside
    • Food stamps (SNAP)$14
    • Disability & elderly aid (SSI)$10
    • Earned Income Tax Credit payments$10
    • School lunch & breakfast$5
    • Child Tax Credit payments$4
    • WIC (moms, babies & young kids)$1
    • Federal worker pensions, housing aid, unemployment & more$56
  • Veterans' benefitsVA hospitals, disability pay, GI Bill
    $591%
  • TransportationHighways, airports, transit, rail
    $20<1%
    See what's inside
    • Highways$9
    • Air traffic control & airports (FAA)$4
    • Transit, rail, Coast Guard, TSA & more$7
  • Law enforcement & courtsFederal police, border, prisons, courts
    $16<1%
    See what's inside
    • Border protection (CBP)$4
    • FBI$2
    • Immigration enforcement (ICE)$3
    • Federal prisons$1
    • Drug enforcement (DEA)<$1
    • Federal courts, prosecutors, marshals & more$5
  • Education & job trainingPell grants, special education, Title I schools, job training, Head Start
    $15<1%
  • Disaster relief & community developmentFEMA, community grants, rural development
    $9<1%
  • Environment & natural resourcesEPA, national parks, public lands, water projects
    $8<1%
  • AgricultureFarm support payments, crop insurance, research
    $7<1%
  • Foreign affairs & aidState Department, embassies, foreign aid
    $7<1%
  • Science & spaceNASA, National Science Foundation
    $6<1%
    See what's inside
    • NASA$3
    • National Science Foundation & other research$2
  • Running the governmentIRS operations, Congress, White House, federal buildings
    $5<1%
  • EnergyPower programs, energy research, nuclear cleanup
    $3<1%
  • Other health careMedicaid, insurance subsidies, medical research
    $1462%
    See what's inside
    • Medicaid (federal share)$103
    • Health insurance subsidies (ACA marketplace)$18
    • Medical research (NIH)$6
    • Children's Health Insurance (CHIP)$4
    • Community health centers (HRSA)$2
    • Disease control (CDC)$1
    • Indian Health Service$1
    • Mental health & addiction (SAMHSA)$1
    • Food & drug safety (FDA)<$1
    • Other health programs$9

Who decides how this is spent

  • Congress: your U.S. Representative and your state's two U.S. Senators. They write and pass the spending bills. House members are elected every 2 years, Senators every 6.
  • The President: proposes a budget each year and signs or vetoes spending bills. Elected every 4 years.

Social Security, Medicare, Medicaid and interest on the debt run on existing laws, so they change only when Congress changes those laws. Most other spending is voted on every year.

Find your U.S. Representative ↗

State taxes

State of Nebraska

Current budget (planned spending)
$2,904
  • K-12 schoolsState aid to school districts. Local property taxes pay most school costs
    $59120%
    See what's inside
    • State school aid (TEEOSA)$399
    • Special education$95
    • Education Future Fund (special education and foundation aid)$97
  • Property tax creditsState money that pays part of your property tax bill, shown as credits on the bill, plus the homestead exemption
    $56319%
    See what's inside
    • School district property tax credit (on your bill)$318
    • Property Tax Credit Act credit (on your bill)$176
    • Homestead exemption (seniors, disabled people and veterans)$70
  • Human servicesServices for people with developmental disabilities, child welfare, public assistance, behavioral health and veterans homes
    $47416%
    See what's inside
    • Developmental disability services$155
    • Child welfare$67
    • Health and Human Services operations (veterans homes, regional centers, staff)$172
    • Public assistance, behavioral health and other aid$79
  • Health care (Medicaid)The state's share of Medicaid (Heritage Health)
    $34512%
  • University of Nebraska and state collegesUniversity of Nebraska campuses and the state colleges at Chadron, Peru and Wayne
    $32111%
    See what's inside
    • University of Nebraska$290
    • State colleges (Chadron, Peru, Wayne)$31
  • Prisons, courts and State PatrolCorrections, the courts and probation, the State Patrol and other public safety agencies
    $29710%
    See what's inside
    • Prisons (Corrections)$147
    • Courts and probation$94
    • State Patrol$35
    • Everything else in this area$21
  • Community collegesState money that replaced most community college property taxes, plus state aid
    $1595%
    See what's inside
    • Community College Future Fund (replaces most local property tax)$114
    • State aid to community colleges$45
  • State highways (Build Nebraska Act)A quarter point of the 5.5% sales tax goes to highway projects
    $532%
  • City and county roads (Build Nebraska Act)Part of the same quarter point, shared with cities, villages and counties for roads
    $9<1%
  • Other state governmentTax collection, elected offices, economic development, agriculture, natural resources, public TV, libraries and other agencies
    $923%

Who decides how this is spent

  • Nebraska Legislature (the Unicameral): the only one-house state legislature in the country: 49 senators, elected without party labels to 4-year terms, two terms at most. You have one senator. It passes a two-year budget in odd years and adjusts it in even years.
  • The Governor: proposes the budget and can veto it or cut single spending items. Senators can override with 30 of 49 votes. Elected every 4 years.
  • Voters: approve changes to the state constitution and can put laws on the ballot by petition.

Find your state senator ↗

City taxes

City of Omaha

2026 budget (tax-funded part), the newest split we could get
$375
  • Police
    $14438%
  • Fire and ambulances
    $9425%
  • Streets and public works
    $257%
  • Parks and recreation
    $195%
  • Libraries
    $154%
  • Retiree health care and pensionsRetiree health insurance, supplemental pensions, and workers' comp for city employees
    $154%
  • Debt payments
    $82%
  • Other city servicesPlanning, finance, law, mayor and council, human resources, the city's share of the county 911 center and jail, insurance, and other citywide costs
    $5414%

Who decides how this is spent

  • Mayor of Omaha: proposes the city budget each July. Elected every 4 years.
  • Omaha City Council: seven members, each elected by district to a 4-year term. They change and adopt the budget by September and set the city's property tax rate.
  • Voters: approved Omaha's 1.5% sales tax and must approve any increase, plus city bond issues for things like streets and sewers.

Visit the City of Omaha's website to find your council member ↗

Gas taxes

Where your gas tax goes

Split set by federal and state law
$212
  • State highways (NDOT)Building and maintaining state highways and interstates
    $7937%
  • Federal highways and transitFederal gas tax, 18.4¢ a gallon, paid into the Highway Trust Fund
    $7636%
    See what's inside
    • Highway grants to states$64
    • Public transit grants$12
    • Cleanup of leaking fuel tanks<$1
  • County roads and bridgesCounties' part of the local share, through the state's Highway Allocation Fund
    $2210%
  • City and village streetsCities' and villages' part of the local share, shared by a state formula
    $2210%
  • Transportation Infrastructure Bank2 cents a gallon through June 2033, to speed up highway projects and help counties fix bridges
    $84%
  • Leaking fuel tank cleanupPetroleum release fee, 0.9 cents a gallon
    $42%

Who decides how this is spent

  • Congress: sets the federal gas tax (18.4 cents a gallon, unchanged since 1993) and decides how highway and transit grants are shared among states.
  • Nebraska Legislature and the Governor: set the fixed part of the state gas tax and the formulas that reset the rest each January and July, and how it's shared with cities and counties.
  • Nebraska Department of Transportation (NDOT): run by a director the Governor appoints. Decides which state highway projects get built.
  • County boards and city or village councils: decide which local roads and bridges get fixed with their share.

Find your state senator ↗

An estimate to show where tax money goes, not tax advice. Use the calculator above to see your own numbers.