Nebraskaincome tax up to 3.99%, 8th highest property tax, median home $265K

R+19 · High tax burden · COL index 91

C+

3.99%

Income Tax

311

Violent Crime / 100K

78.6

Life Expectancy

$265K

Median Home

$1,000

Childcare / Mo

Nebraska in plain English

Worth knowing before you move to Nebraska

Nebraska stopped taxing Social Security in 2025 and is cutting its top income-tax rate toward 3.99%. Property taxes are among the highest in the country as a share of home value, which is the state's longest-running political fight. Omaha and Lincoln hold most of the population and jobs; the state has the country's only unicameral legislature and publicly owned electric utilities.

What Nebraska taxes, and what it doesn't

Nebraska levies a graduated income tax that tops out at 3.99%. A household earning $75,000 pays an effective 4.9%, about $3,712 a year; at $150,000 the effective rate is 5.4%. Among the 41 states that tax income, Nebraska has the 15th highest effective rate at $100,000 of income.

Property tax runs 1.44% of home value a year, roughly $3,816 on the state's median home of $265K. The national effective rate is about 1.10%, and Nebraska has the 8th highest rate of the 50 states.

Combined state and local sales tax averages 6.94%, the 22nd lowest in the country (the state portion is 5.5%).

For retirees: Social Security benefits are not taxed, pension income is partly exempt, and there is an inheritance tax on some heirs.

Capital gains are taxed as ordinary income.

Housing and the cost of living in Nebraska

Nebraska's cost of living index is 91, where 100 is the national average; that is the 13th cheapest of the 50 states.

The median home costs $265K, 13% below the national figure and the 15th lowest among the states. A two-bedroom rents for about $1,150 a month.

Carrying costs matter as much as the price: home insurance averages $2,200 a year, flood coverage adds about $600 where it is needed, car insurance runs $1,450.

Budget $125 a month for electricity and gas, $460 a month in groceries for two, $1,000 a month for full-time infant care.

Safety, health and schools

Violent crime is 311 incidents per 100,000 residents in the FBI's 2023 Crime Data Explorer figures, below the median state (387); Nebraska is the 22nd safest of the 50 by that measure. Property crime is 1,956 per 100,000.

Life expectancy is 78.6 years (County Health Rankings 2024). 7.1% of residents have no health insurance, and the state has expanded Medicaid. The Commonwealth Fund's 2023 scorecard ranks Nebraska's health system 26th of 50.

Education Week's 2023 Quality Counts report ranks K-12 schools 18th in the country, and the state runs a school-choice voucher program.

Politics, guns and social policy

Politically, Nebraska is a solidly Republican state that went to Trump by 19 points in 2024.

On guns, no permit is required to carry a concealed handgun, and Giffords grades the state's gun laws F.

Abortion is legal with limits. Marijuana is medical only. Nebraska is a right-to-work state, and the minimum wage is $12.00 an hour.

Climate, risk and getting around

Natural disaster risk is high. The main hazards are tornado, blizzard, flood. Annual average air quality index is 33 (under 50 is good).

Nebraska has no top-25 hub airport, with about 55 nonstop destinations from its busiest airport.

Written from the figures on this page. Rankings compare the 50 states. Sources and years are listed with each figure below.

Largest counties in Nebraska

Douglas County Lancaster County Sarpy County Hall County Buffalo County Dodge County Scotts Bluff County Madison County Lincoln County Platte County All Nebraska counties →

Ranked lists

State Profile

66/100

Nebraska will change its laws. We'll email you when it does.

One email when Nebraska changes a tax, gun, cannabis or abortion law. Unsubscribe in one click.

Taxes

Sources: state revenue departments · Tax Foundation 2026 · income-tax brackets 2026

▾

Income Tax

Top rate reducing to 3.99% by 2027

3.99% top

Property Tax

~$3,816/yr on median home

1.44% / yr

Sales Tax

6.94% avg

Social Security

Exempt

Pension / IRA

SS exempt as of 2025

Partial

Estate Tax

Inheritance tax on non-immediate family

None

Inheritance Tax

⚠ Your heirs pay this tax on what you leave them — even if you have no estate tax. PA charges 4.5% to children from dollar one.

Yes

Capital Gains

Taxed as income

Housing & Cost of Living

Sources: Zillow · Census ACS · iii.org and state insurers 2026 · WRLURI 2018 · Census 2024 (HOA)

▾

Price Level vs US (BEA)

Below US average (100)

90.1

Mortgages 90+ Days Late

FHFA, latest quarter

0.7%

Cost of Living Index

National avg = 100

Median Home Price

$265,000

Median Rent (2BR)

$1,150/mo

Home Insurance

Near national avg (~$1,900/yr)

$2,200/yr

Flood Insurance

$600/yr

Homestead Exemption

Home equity protected from creditors

Unlimited

Asset Protection

Strong

Homes in HOAs

Moderate HOA presence (Census ACS 2024)

18.1%

Zoning Restrictiveness

Among the least restrictive zoning (Wharton WRLURI 2018)

Permissive

Short-Term Rentals (Airbnb)

Broad state guidelines; local jurisdictions tailor regulations.

Local Control

Crime & Safety

Sources: FBI Crime Data Explorer 2023 · SafeHome registry counts 2025 · HUD PIT 2024

▾

Violent Crime Rate

Near national avg

311 / 100K

Property Crime Rate

Near national avg

1,956 / 100K

Traffic Fatality Rate

13.2 / 100K

Registered Sex Offenders

Above the state median (SafeHome 2025)

280 / 100K

Homeless Population

Moderate homelessness rate — 11% unsheltered (HUD 2024 PIT)

136 / 100K

Healthcare

Sources: Commonwealth Fund 2023 · KFF · CDC

▾

State Healthcare Rank

#26 of 50

Life Expectancy

78.6 yrs

Medicaid Expansion

Expanded

Uninsured Rate

7.1%

Education

Sources: Education Week 2023 · NCES · state statutes (school choice)

▾

College Completion Rate

College Scorecard, in-state institutions (mean)

59%

Avg College Cost of Attendance

College Scorecard 2024

$30,218/yr

K-12 Quality Rank

#18 of 50

School Choice / Vouchers

Available

HS Graduation Rate

Above national avg (~87%)

90.2%

Pupil-Teacher Ratio

Near national avg (~16)

13.3 students/teacher

Childcare

Sources: Child Care Aware · Census ACS 2022

▾

Avg Infant Care (Full-Time)

$1,000/mo

Utilities & Daily Costs

Sources: EIA (electricity, weekly gas) · USDA · eGRID 2022

▾

Grid Carbon Intensity

Near US average (~820)

1097 lb CO₂/MWh

Avg Monthly Energy Bill

$125/mo

Electricity Rate

Below national avg (13¢)

10.8¢/kWh

Energy Mix

⚡ 34% renewable · ☀ 0% solar · 💨 31% wind

Avg Monthly Groceries

2-person household, moderate spending

$460/mo

Road Quality Rank

Among the best roads in the US

#5 of 50

Airports & Travel

Sources: FAA · BTS

▾

Nonstop Destinations

From state's primary airport

55+ routes

Major Hub Airport

Regional airport — connections via hub

Culture & Lifestyle

Sources: Census CBP · Brewers Association 2024 · Pollstar · AANR/TNS · AGA 2024

▾

Urban Population

Mix of urban and rural

73% urban

Restaurant Density

400/100K

Religious Congregations

235/100K

Pro Sports Teams

NFL + NBA + MLB + NHL + MLS

None

Major Venues

Stadiums, arenas, amphitheaters (10K+ capacity)

4 venues

Craft Breweries

4/100K residents — Strong scene

80 breweries

Craft Distilleries

25 distilleries

Live Music

Omaha indie scene (Bright Eyes, Cursive, The Faint); Reverb Lounge; Benson Music Festival

Decent

Transportation

Sources: NHTSA FARS · FCC · insurance rate surveys 2024 · IIHS helmet laws 2026

▾

Car Insurance (Avg Annual)

$1,450

Traffic Fatality Rate

13.2 / 100K

Broadband Access

83% of households

Work From Home

State residents who primarily work from home (ACS)

89,292 workers

Social & Legal

Sources: Guttmacher · KFF · NCSL · state statutes 2026

▾

Formal Volunteering Rate

AmeriCorps / Census CPS 2023 (US ~28%)

40.3%

Votes in Local Elections

AmeriCorps / Census CPS 2023

61.2%

Abortion Access

12-week ban passed 2023

Limited

LGBTQ+ Protections

Limited

Marijuana

Medical Only

Minimum Wage

$12/hr

Right to Work

Yes

Sports Betting

Legal

Casino Gambling

Commercial casinos

Online Gambling

Illegal

State Lottery

Commercial casinos approved 2020, opened 2022 at horse racing tracks. Sports betting legal at casinos only.

Yes

Age of Consent

Sex Education

No state sex ed mandate

Abstinence-only

Nude Beaches & Naturist Clubs

Platte River naturist tradition

One club

Environment & Climate

Sources: EPA AQI · NOAA · FEMA National Risk Index

▾

Air Quality (Annual AQI)

Near national avg

Natural Disaster Risk

High

Primary Hazards

tornadoblizzardflood

Politics & Gun Laws

Sources: OpenElections 2024 · Giffords 2025 · state statutes

▾

2024 Presidential Vote

R+19

Gun Laws

Gun ControlF

2A LibertyA+

Carry Permit

No permit required

Purchase Permit Required

Carry in Bars

Prohibited

Carry in Restaurants

Allowed

Carry in Places of Worship

Concealed prohibited in bars (open allowed); churches prohibited with narrow security exception.

Prohibited

Gambling

Legal

Hunting & Outdoors

Sources: state wildlife agencies · USFS · BLM · USFWS (May 2026)

▾

Public Land3% of state

Resident Deer License$30

Deer Archery SeasonSep 1 – Jan 15

CrossbowFull season

Nebraska's September 1 archery opener is one of the earliest in the Midwest. Long season runs through mid-January.

Nebraska Game & Parks — Official Season Dates ↗

Finding nearby venues...

From r/hunting

Can someone be as kind as to tell me what these mean? I' ...

Each unit or area has a different season with restrictions. Some have point restrictions. Some have sex restrictions. Others have species .....

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Harvested my first elk the other weekend : r/Hunting

First elk of the season. My most successful hunt ever from last year. Managed to solo harvest my deer and elk within an hour of each other....

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New Hunters : r/Hunting

Just a few years ago you could go hunt turkeys over the counter in Nebraska and shoot 3, it's now a draw with limited tags for non residents...

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What is your favorite type of hunting? : r/Hunting

elk with a bow is awesome! Deer in archery season. the season is end of summer? Ours is November. Our dove season in Nebraska starts Septemb...

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Jobs & Economy

Sources: BLS QCEW 2024 · BLS JOLTS 2024 · BLS union membership 2025 · Census ACS

▾

Job Openings Rate (JOLTS)

Near US average (~4.5%)

4.3%

Quits Rate (JOLTS)

Workers quit when they can find better; BLS 2024 average

2.1%

Job Market

+1.2% job growth · 2.5% unemployment

Moderate

Top Industries

AgricultureFinanceHealthcare

Tech Jobs

#29 of 50

Healthcare Jobs

#16 of 50

Remote Work

16% of workers

Median Household Income

$74,584

Union Membership

Below-average union presence (BLS 2025)

6.6% of workers

Business Climate

Sources: Tax Foundation · state filings

▾

Corporate Income Tax

5.84%

LLC Formation Fee

$100 one-time

LLC Annual Fee

$13/yr

Business Climate Rank

#25 of 50

Daily Life

Sources: American Pyrotechnics Association · state statutes 2026 · IIHS

▾

Gas Price (Regular)

Well below avg (-0.26 vs national avg)

$3.04/gal

Consumer Fireworks

Consumer fireworks legal; cities may restrict

Legal

Motorcycle Helmet Law

Required under 21 (IIHS 2026)

Age-Limited

Weather & Natural Risks

Sources: NOAA · NWS Storm Prediction Center · FEMA NRI

▾

Winter Severity

Avg January high: 31°F

Cold

Summer Heat

Moderate summers

89°F avg July

Annual Rainfall

28" / yr

Tornado Risk

High

Hurricane Risk

Very Low

Wildfire Risk

Low

Flood Risk

Moderate

Natural Hazards

Sources: USGS · CDC · USDA APHIS · NOAA · FEMA NRI 2023

▾

43MODERATE danger

Tornado EXTREMEBrown recluse zonePrairie rattlesnakeBlizzard + hail combo

Venomous Snakes

Moderate

Spider Hazard

Brown Recluse Zone

Scorpions

Low

Hurricane Risk

Minimal

Tornado Risk

Extreme

Wildfire Risk

Moderate

Earthquake Risk

Low

Armadillo Leprosy Risk

Low

Danger score is a composite index. Methodology ↗

Veteran Benefits

Sources: VA.gov · Military.com state guide · Tax Foundation

▾

Veteran-Friendly Score

6.8% of state population are veterans

75/100

Property Tax Exemption

Disabled vet homestead exemption

Partial

Military Retirement Pay

Tax Exempt

Active Duty Pay

Tax Exempt

VA Facilities Access

Adequate

Notable Benefits

Military retirement fully exempt since 2022

Explore Nebraska counties

Income, housing, poverty, healthcare — ranked by county

Explore Counties

See your full cost of living in Nebraska

Housing, taxes, childcare, insurance — all estimated.

Calculate

Compare Similar States

NE vs GA

Nebraska vs Georgia

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COL 91 vs 91 · 3.99% vs 3% income tax

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NE vs TN

Nebraska vs Tennessee

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Trending in Nebraska

At least 61 employees left Nebraska Department of Economic Development within 15 months - Nebraska Examiner

Nebraska Examiner · Sep 8

Gov. Pillen Announces Routes to Expedite Husker Game Travel - Nebraska Governor's Office (.gov)

Nebraska Governor's Office (.gov) · Sep 4

Husker basketball coach Fred Hoiberg to speak at Nebraska Governor’s Summit - Nebraska Public Media

Nebraska Public Media · Sep 4

Area businesses honored by Gov. Pillen with 2026 Governor’s Wellness Awards - 1340 KGFW

1340 KGFW · Sep 8

Nebraska Economic Development Department is down 61 employees in 15 months - Omaha World-Herald

Omaha World-Herald · Sep 8

What Residents Say

Moving to Omaha

When comparing the areas, make sure to include property taxes, income taxes, etc. Nebraska is one of the highest taxed states in the country....

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Moving : r/Nebraska

NE has either the 8th or 9th highest property tax burden in the US, Good estimate is roughly $6000 annual if home sells for list price. Home ......

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Questions about NE : r/Nebraska

Nebraska Property taxes have jumped a few times in recent years, making rent and housing prices jump quite a bit. Lincoln and omaha are cheaper ......

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How's Life? : r/Omaha

I'm being offered a new role that would relocate me to Omaha. My life has always been in TN (currently Nashville), but my wife and I have been wanting ......

reddit.com ↗

Will likely be moving to Nebraska soon, need some advice

Some people prefer living there as taxes are lower. you may find Council Bluffs a little cheaper cost of living and just as convenient,...

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Is there any reason not to move to Omaha, Nebraska?

Western Nebraska has a low cost of living. Property taxes are very high but that's about it....

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'Everybody's got to play': Breaking down Nebraska's more ...

The tax exemptions give people/companies reason to stay in Nebraska as they have a competitive advantage over other states. Those large ag ......

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Commentary: Here's what's spurring Nebraska Expats to ...

Lack of High paying tech jobs, property taxes, and the lack of Free/low cost activities. My property taxes would go from $700/year to $3000+/ ......

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How is Nebraska?

Never been to Nebraska....

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Top 10 states with highest property taxes. Nebraska is ...

Omaha Climbed to 3rd highest property tax rate for owner occupied housing when assessment limits are factored in. Nebraska stays in the top 3 ......

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Nebraska will change its laws. We'll email you when it does.

One email when Nebraska changes a tax, gun, cannabis or abortion law. Unsubscribe in one click.

Data is informational only. Verify with a tax professional, real estate agent, and local sources before making relocation decisions. Crime data: FBI Crime Data Explorer 2023. Healthcare: Commonwealth Fund 2023; life expectancy from County Health Rankings 2024. Education: Education Week 2023. Housing: Zillow monthly index and Census ACS 2022. Insurance: rate surveys 2024. Sponsored links marked “Sponsored” may earn a commission. This does not affect our data or rankings.