Updated October 4, 2026. Quick answer: Yes. Nebraska starts from federal adjusted gross income (“This is the amount reported on your federal return as AGI.”), so a gain falls in the four graduated brackets, 2.46% to 5.20% for 2025 for a single filer. Narrow subtractions exist for a special capital gains election and for gold or silver bullion gain.
Selling your home? How the state taxes the profit, from its own tax documents: Does Nebraska tax the profit from selling your home?.
The same question for dividends and interest: does Nebraska tax dividends and interest.
How Nebraska treats capital gains
| Item | What the documents say |
|---|---|
| Treatment | Part of federal adjusted gross income, taxed on the graduated schedule; no separate rate for gains |
| 2025 rates, single | 2.46% to $4,030; 3.51% to $24,120; 5.01% to $38,870; 5.20% above $38,870 (Department of Revenue chronology) |
| Special deduction | Form 4797N, Special Capital Gains/Extraordinary Dividend Election and Computation, for qualifying capital stock sales; the limitation formula is not in the documents archived |
| Bullion | Statute 77-2716 subtracts the “capital gain that is derived from the sale or exchange of gold” or silver bullion, for tax years from 2025 |
A $50,000 long-term gain
Taxed wholly at the lowest 2025 rate, a $50,000 gain is computed as $50,000 x 2.46% = $1,230; taxed wholly at the top rate, 5.20%, computed as $50,000 x 5.20% = $2,600. Your bracket decides.
What changes in 2026
The Department’s chronology prints “Jan. 1, 2026 7 2.46% 3.51% 4.55% 4.55%”, so the top two brackets are 4.55% for 2026; taxed wholly at 4.55%, computed as $50,000 x 4.55% = $2,275. The 2026 dollar thresholds are not printed in the documents read.
Federal rules
The state’s treatment sits on top of the federal one. The IRS explains the federal tax on gains in Topic no. 409, Capital Gains and Losses and Publication 550, Investment Income and Expenses.
Related: whether Nebraska taxes pensions, how Nebraska taxes retirement income, the capital gains tax by state table, and the federal capital gains tax calculator.
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Answer againSources
- 2025 Nebraska Individual Income Tax and Amended Return Booklet (8-307-2025): https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf
- Nebraska Tax Rate Chronologies and Individual Income Tax Brackets: https://revenue.nebraska.gov/sites/default/files/doc/research/chronology/4-607table1.pdf
- Neb. Rev. Stat. 77-2715.03 Individual income tax brackets and rates: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2715.03
- 2025 Form 4797N Special Capital Gains/Extraordinary Dividend Election and Computation: https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_4797N.pdf
- Neb. Rev. Stat. 77-2716 Adjustments to federal adjusted gross income: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2716
Sources: the primary documents linked above, read on October 4, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.