Nebraska Side Hustle Tax Calculator
Calculate your Nebraska state tax (5.20%), federal tax, and self-employment tax on 1099 income.
Last updated: January 2026 · Data from IRS Rev Proc 2024-40
Nebraska side hustlers face a progressive income tax with rates from 2.46% to 5.20%. The Cornhusker State has been reducing rates in recent years and has no local income taxes, making tax planning straightforward for freelancers in Omaha, Lincoln, and across the state.
How Side Hustle Taxes Work in Nebraska
Nebraska uses a four-bracket progressive system:
**Nebraska state tax rates (2025):** - 2.46% on income up to $3,700 (single) - 3.51% on income $3,700-$22,170 - 5.01% on income $22,170-$35,730 - 5.20% on income over $35,730
**No local income taxes:** - Omaha, Lincoln, and all Nebraska cities have no income taxes - Only the state rate applies
What Nebraska Side Hustlers Owe
Let's say you're a single filer in Omaha with a $55,000 W-2 job and $14,000 in side hustle income from freelance consulting, with $2,000 in business expenses.
**Your estimated taxes on the side hustle:** - Net self-employment income: $12,000 - Federal SE tax (15.3% of 92.35%): ~$1,697 - Federal income tax on side income: ~$2,640 (22% bracket) - Nebraska state tax (5.20%): ~$624 - **Total additional tax: ~$4,961**
Nebraska Tax Deadlines 2025
Nebraska estimated tax deadlines: - **Q1**: April 15, 2025 - **Q2**: June 16, 2025 - **Q3**: September 15, 2025 - **Q4**: January 15, 2026
Use Nebraska Form 1040N-ES for state estimated tax payments.
Common Deductions for Nebraska Freelancers
Nebraska deductions for freelancers: - Nebraska starts with federal adjusted gross income - All Schedule C business expenses apply - Home office expenses - Business mileage (67 cents/mile for 2025) - Equipment and professional services
Nebraska Side Hustle Tax FAQ
What is Nebraska's top tax rate?
Nebraska's top rate is 5.20% on income over $35,730. Most side hustlers with W-2 income will pay this rate on their self-employment earnings.
Has Nebraska been cutting taxes?
Yes, Nebraska has reduced rates in recent years. The top rate was previously higher and has been brought down through tax reform legislation.
Does Omaha have a city income tax?
No, Omaha and all Nebraska cities do not have local income taxes. You only pay the state tax rate.
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This calculator provides estimates only. For personalized advice, consult a qualified tax professional.
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