No.
This state has a personal income tax but fully exempts Social Security benefits, so your benefits are not taxed at the state level. Nebraska completed its phase-out of the benefits tax in 2024.
Note: this covers state tax only. The federal government may tax up to 85% of your benefits depending on your combined income, regardless of where you live.
See how your claiming age affects your benefit.
Reviewed 2026-06-17. Verify with the Nebraska Department of Revenue.
Updated July 2026