Nebraska Capital Gains Tax Calculator
Combines federal long-term rates with Nebraska’s 4.55% state treatment.
Nebraska capital gains estimator
Combines federal long-term rates with Nebraska’s 4.55% state treatment.
Total tax on the gain —
Federal —
Nebraska state —
Net investment income tax —
You keep —
Nebraska at a glance
| Figure | Nebraska | Source |
|---|---|---|
| State capital gains rate | 4.55% | [1] |
| State top marginal rate | 4.55% | [1] |
| Federal long-term rates | 0% / 15% / 20% | [2] |
| Net investment income tax | 3.8% above $200,000 | [2] |
Nebraska highlighted. Same data as the table below, shown as a distribution so the comparison is visible at a glance.
Highlighted: Nebraska, ranked 26 of 50. Median 4.55%.
Nebraska tax by gain size and other income
Total tax (federal + Nebraska + NIIT) on a long-term gain.
| Capital gain | $40,000 income | $60,000 income | $80,000 income | $100,000 income | $150,000 income | $200,000 income | $300,000 income | $500,000 income |
|---|---|---|---|---|---|---|---|---|
| $10,000 | $703 | $1,955 | $1,955 | $1,955 | $1,955 | $2,335 | $2,335 | $2,335 |
| $20,000 | $2,658 | $3,910 | $3,910 | $3,910 | $3,910 | $4,670 | $4,670 | $4,670 |
| $30,000 | $4,613 | $5,865 | $5,865 | $5,865 | $5,865 | $7,005 | $7,005 | $7,005 |
| $40,000 | $6,568 | $7,820 | $7,820 | $7,820 | $7,820 | $9,340 | $9,340 | $9,670 |
| $50,000 | $8,523 | $9,775 | $9,775 | $9,775 | $9,775 | $11,675 | $11,675 | $12,505 |
| $65,000 | $11,455 | $12,708 | $12,708 | $12,708 | $13,278 | $15,178 | $15,178 | $16,758 |
| $80,000 | $14,388 | $15,640 | $15,640 | $15,640 | $16,780 | $18,680 | $18,680 | $21,010 |
| $100,000 | $18,298 | $19,550 | $19,550 | $19,550 | $21,450 | $23,350 | $23,350 | $26,680 |
| $125,000 | $23,185 | $24,438 | $24,628 | $25,388 | $27,288 | $29,188 | $29,188 | $33,768 |
| $150,000 | $28,073 | $29,705 | $30,465 | $31,225 | $33,125 | $35,025 | $35,025 | $40,855 |
| $200,000 | $39,368 | $41,380 | $42,140 | $42,900 | $44,800 | $46,700 | $46,700 | $55,030 |
| $250,000 | $51,043 | $53,055 | $53,815 | $54,575 | $56,475 | $58,375 | $59,205 | $69,205 |
| $350,000 | $74,393 | $76,405 | $77,165 | $77,925 | $79,825 | $82,555 | $87,555 | $97,555 |
| $500,000 | $109,748 | $112,760 | $114,520 | $116,280 | $120,680 | $125,080 | $130,080 | $140,080 |
| $650,000 | $152,273 | $155,285 | $157,045 | $158,805 | $163,205 | $167,605 | $172,605 | $182,605 |
| $800,000 | $194,798 | $197,810 | $199,570 | $201,330 | $205,730 | $210,130 | $215,130 | $225,130 |
| $1,000,000 | $251,498 | $254,510 | $256,270 | $258,030 | $262,430 | $266,830 | $271,830 | $281,830 |
| $1,500,000 | $393,248 | $396,260 | $398,020 | $399,780 | $404,180 | $408,580 | $413,580 | $423,580 |
Worked figures for Nebraska
Nebraska values:
| Gain | Federal | State | Niit | Total | Effective |
|---|---|---|---|---|---|
| $25,000 | $3,750 | $1,138 | $0 | $4,888 | 19.55% |
| $50,000 | $7,500 | $2,275 | $0 | $9,775 | 19.55% |
| $75,000 | $11,250 | $3,413 | $0 | $14,663 | 19.55% |
| $100,000 | $15,000 | $4,550 | $0 | $19,550 | 19.55% |
| $150,000 | $22,500 | $6,825 | $1,900 | $31,225 | 20.82% |
| $200,000 | $30,000 | $9,100 | $3,800 | $42,900 | 21.45% |
| $300,000 | $45,000 | $13,650 | $7,600 | $66,250 | 22.08% |
| $500,000 | $78,330 | $22,750 | $15,200 | $116,280 | 23.26% |
| $750,000 | $128,330 | $34,125 | $24,700 | $187,155 | 24.95% |
| $1,000,000 | $178,330 | $45,500 | $34,200 | $258,030 | 25.80% |
How Nebraska compares nationally
On state capital gains rate, Nebraska ranks #26 of 50 at 4.55% — essentially at the national median. The national range runs from 0.00% (Wyoming) to 13.30% (California).
| Rank | State | State capital gains rate |
|---|---|---|
| #24 | Illinois | 4.95% |
| #25 | West Virginia | 4.58% |
| #26 | Nebraska | 4.55% |
| #27 | Oklahoma | 4.50% |
| #28 | Utah | 4.50% |
Taxed as ordinary incomes, ranked
Same rule structure as Nebraska:
| State | State capital gains rate | vs Nebraska |
|---|---|---|
| California | 13.30% | +192.3% |
| New Jersey | 10.75% | +136.3% |
| Minnesota | 9.85% | +116.5% |
| Wisconsin | 7.65% | +68.1% |
| Kansas | 5.58% | +22.6% |
| South Carolina | 5.21% | +14.5% |
| Georgia | 4.99% | +9.7% |
| Nebraska | 4.55% | — |
| Texas | 0.00% | -100.0% |
Nebraska questions, answered with Nebraska numbers
Does Nebraska tax capital gains?▾
Yes. Nebraska applies 4.55% to capital gains. On a $100,000 long-term gain that is $4,550 in state tax, on top of $15,000 federal.
What would I owe on a $500,000 gain in Nebraska?▾
About $116,280 total — $78,330 federal, $22,750 to Nebraska, and $15,200 net investment income tax. You would keep roughly $383,720, an effective rate of 23.26%.
How does Nebraska compare with a no-tax state?▾
Realising a $500,000 gain in Nebraska costs $22,750 more than realising it in a state with no capital gains tax, such as Florida or Texas.
Other taxed as ordinary incomes
Last reviewed 2026-08-27. Nebraska figures only — verify with the relevant Nebraska agency before acting. How this is calculated.