Updated May 10, 2026
Capital Gains: 2.46%-4.55% (taxed as ordinary income)Income Tax: 2.46%-4.55%Tax Summary
Nebraska treats cryptocurrency as property per IRS rules. Capital gains and income are taxed at state income tax rates of 2.46%-4.55%. No crypto-specific exemptions apply.
Quick facts for Nebraska, United States
Capital Gains Tax
2.46%-4.55% (taxed as ordinary income)Income Tax Rate
2.46%-4.55%Estimate your crypto taxes in United States
Use our free calculator to model trading gains, staking income, mining income, and other crypto income using the headline rates from the matching country guide.
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Open calculatorCapital Gains Tax
2.46%-4.55% (taxed as ordinary income)• Crypto capital gains classified federally as short-term (ordinary) or long-term (preferential).
• Nebraska taxes all as ordinary income with no long-term preference.
• No state-specific exemptions or thresholds for crypto.
• Gains included in federal AGI, taxed on Form 1040N.
• Nebraska taxes all as ordinary income with no long-term preference.
• No state-specific exemptions or thresholds for crypto.
• Gains included in federal AGI, taxed on Form 1040N.
Income Tax
2.46%-4.55%• Mining income taxed as ordinary income at receipt.
• Staking rewards taxed as ordinary income at receipt.
• Follows federal classification.
• Included in federal AGI for state taxation.
• Staking rewards taxed as ordinary income at receipt.
• Follows federal classification.
• Included in federal AGI for state taxation.
Reporting Requirements
• Report federal AGI including all crypto on Form 1040N.
• Check 'digital assets' box if any crypto activity occurred.
• Attach federal schedules if adjustments needed.
• File by April 15; extensions available.
• Check 'digital assets' box if any crypto activity occurred.
• Attach federal schedules if adjustments needed.
• File by April 15; extensions available.
Special Notes
• Top rate reduced to 4.55% for 2026, further to 3.99% in 2027.
• Gold/silver capital gains exempt; crypto not.
• No sales/use tax on crypto as not 'currency' per DOR.
• Proposed mining excise tax not enacted.
• Gold/silver capital gains exempt; crypto not.
• No sales/use tax on crypto as not 'currency' per DOR.
• Proposed mining excise tax not enacted.
Other US States
Compare state-level crypto tax differences across the United States.
Alabama
CG: 2-5%Income: 2-5%
Alaska
CG: 0%Income: 0%
Arizona
CG: 2.5%Income: 2.5%
Arkansas
CG: 0-3.7% (50% deduction on long-term gains)Income: 0-3.7%
California
CG: 1%-13.3%Income: 1%-13.3%
Colorado
CG: 4.4% (flat rate)Income: 4.4% (flat rate)
Connecticut
CG: 2-6.99%Income: 2-6.99%
Delaware
CG: 2.2%-6.6%Income: 2.2%-6.6%
District of Columbia
CG: 4-10.75% (taxed as ordinary income)Income: 4-10.75%
Florida
CG: 0%Income: 0%
Georgia
CG: 5.19%Income: 5.19%
Hawaii
CG: Varies: short-term 1.4-11%, net long-term up to 7.25%Income: 1.4-11%
Idaho
CG: 0-5.3%Income: 0-5.3%
Illinois
CG: 4.95% (flat rate)Income: 4.95% (flat rate)
Indiana
CG: 2.95% state + 0.5%-3% local county (varies)Income: 2.95% state + 0.5%-3% local county (varies)
Iowa
CG: 3.8%Income: 3.8%
Kansas
CG: 5.2%-5.58%Income: 5.2%-5.58%
Kentucky
CG: 3.5%Income: 3.5%
Louisiana
CG: 3%Income: 3%
Maine
CG: 5.8%-9.15% (taxed as ordinary income)Income: 5.8%-9.15%
Maryland
CG: 2%-6.5% state + 2.25%-3.2% local; +2% surtax on net gains if FAGI >$350,000Income: 2%-6.5% state + 2.25%-3.2% local (varies by county)
Massachusetts
CG: 5% (LTCG), 8.5% (STCG) + 4% surtax >$1,083,150Income: 5% + 4% surtax >$1,083,150
Michigan
CG: 4.25%Income: 4.25%
Minnesota
CG: 5.35%-9.85% (+1% NIIT on net investment income > $1M)Income: 5.35%-9.85%
Mississippi
CG: 0% on first $10,000; 4.4% thereafterIncome: 0% on first $10,000; 4.4% thereafter
Missouri
CG: 0%Income: 2%-4.7%
Montana
CG: Long-term: 3.0%-4.1%; Short-term: 4.7%-5.65%Income: 4.7%-5.65%
Nevada
CG: 0%Income: 0%
New Hampshire
CG: 0%Income: 0%
New Jersey
CG: 1.4%-10.75% (as ordinary income)Income: 1.4%-10.75%
New Mexico
CG: 1.5% - 5.9%Income: 1.5% - 5.9%
New York
CG: 4-10.9% (state) + 3.078-3.876% (NYC)Income: 4-10.9% (state) + 3.078-3.876% (NYC)
North Carolina
CG: 3.99% (taxed as ordinary income)Income: 3.99%
North Dakota
CG: Short-term: 0%-2.5%; Long-term: effective 0%-1.5% after 40% exclusionIncome: 0%-2.5%
Ohio
CG: 2.75% (flat on income > $26,050)Income: 2.75% (flat on income > $26,050)
Oklahoma
CG: 0%-4.5%Income: 0%-4.5%
Oregon
CG: 4.75%-9.9%Income: 4.75%-9.9%
Pennsylvania
CG: 3.07% (flat rate)Income: 3.07% (flat rate)
Rhode Island
CG: 3.75%-5.99%Income: 3.75%-5.99%
South Carolina
CG: 1.99%-5.21% (44% deduction for net long-term capital gains)Income: 1.99%-5.21%
South Dakota
CG: 0%Income: 0%
Tennessee
CG: 0%Income: 0%
Texas
CG: 0%Income: 0%
Utah
CG: 4.5%Income: 4.5%
Vermont
CG: 3.35%-8.75%Income: 3.35%-8.75%
Virginia
CG: 2-5.75%Income: 2-5.75%
Washington
CG: 7% on long-term gains exceeding $278,000 (2025 threshold, inflation-adjusted)Income: 0% (no state income tax)
West Virginia
CG: 2.11% - 4.58% (taxed as ordinary income)Income: 2.11% - 4.58%
Wisconsin
CG: 3.5%-7.65% (30% subtraction for long-term)Income: 3.5%-7.65%
Wyoming
CG: 0%Income: 0%
Nebraska Crypto Tax FAQ
Is cryptocurrency taxed in Nebraska?
Nebraska treats cryptocurrency as property per IRS rules. Capital gains and income are taxed at state income tax rates of 2.46%-4.55%. No crypto-specific exemptions apply.
What is the crypto capital gains tax rate in Nebraska?
The state-level capital gains treatment in Nebraska is currently listed as 2.46%-4.55% (taxed as ordinary income).
How do I report crypto taxes in Nebraska?
• Report federal AGI including all crypto on Form 1040N.
Compare With Other Countries
Disclaimer: This information is AI-generated and for educational purposes only. Tax laws are complex and subject to change. Always consult with a qualified tax professional for advice specific to your situation.