Nebraska and Iowa are both cutting their income taxes aggressively — but Iowa moved faster. Iowa reached a flat 3.8% in 2025 (down from 8.53%), with a further cut to 3.5% in 2026. Nebraska is on a path from 5.84% (2024) to a flat 3.99% by 2027, with some forecasts suggesting further reductions. Today: Iowa is clearly cheaper — at $100,000 income, Iowa saves approximately $2,040 in income taxes vs Nebraska. By 2027, the gap narrows: Iowa at 3.5% vs Nebraska at 3.99% — a $490/year difference at $100,000. On property taxes, Nebraska's ~1.73% is higher than Iowa's ~1.57%; on a $250,000 home, approximately $400/year more. Iowa wins the comparison at every income level today, and maintains a modest advantage by 2027. Nebraska's Omaha metro offers a larger professional economy than Des Moines, which may justify the slightly higher near-term tax cost for career-focused movers.

By Daniel, Founder of CountryTaxCalc

Daniel has spent 5+ years researching tax systems across 95+ countries and all US states to make tax comparison accessible to everyone. For corrections, contact us.

Last Updated: April 2026

The Big Picture

🌾 Nebraska

5.84%

Top Rate (reducing to 3.99% flat by 2027)

Progressive 2.46%–5.84% (2024); legislated flat 3.99% by 2027; property tax ~1.73%

🌽 Iowa

3.8%

Flat Rate (2025)

Flat 3.8% since 2025 (from 8.53% top); further cut to 3.5% in 2026; property tax ~1.57%

Typical Annual Savings

At $100,000 income:

$2,400

That is $200/month back in your pocket!

Tax Savings by Income Level

IncomeNE TaxIA TaxSavings10-Year
$50,000 $2,256 NE income tax (~4.51% effective); ~$2,595 property ($150K × 1.73%) = ~$4,851 total$1,900 IA income tax (3.8%); ~$2,355 property ($150K × 1.57%) = ~$4,255 totalIA saves ~$596$5,960
$75,000 $3,900 NE income tax (~5.2% effective); ~$3,460 property ($200K × 1.73%) = ~$7,360 total$2,850 IA income tax; ~$3,140 property ($200K × 1.57%) = ~$5,990 totalIA saves ~$1,370$13,700
$100,000 $5,340 NE income tax (~5.34% effective); ~$4,325 property ($250K × 1.73%) = ~$9,665 total$3,800 IA income tax; ~$3,925 property ($250K × 1.57%) = ~$7,725 totalIA saves ~$1,940$19,400
$150,000 $8,400 NE income tax (~5.6% effective); ~$6,055 property ($350K × 1.73%) = ~$14,455 total$5,700 IA income tax; ~$5,495 property ($350K × 1.57%) = ~$11,195 totalIA saves ~$3,260$32,600
$200,000 $11,296 NE income tax (~5.65% effective); ~$7,785 property ($450K × 1.73%) = ~$19,081 total$7,600 IA income tax; ~$7,065 property ($450K × 1.57%) = ~$14,665 totalIA saves ~$4,416$44,160

Nebraska Pros and Cons

✅ Pros

  • Omaha's strong professional economy: Omaha is home to Berkshire Hathaway (Warren Buffett's HQ), Union Pacific Railroad, TD Ameritrade, Mutual of Omaha, and one of the US's highest concentrations of insurance and financial services firms per capita; the professional ecosystem is deeper and more diverse than Des Moines
  • Income tax trajectory converges with Iowa by 2027: Nebraska's legislated path to 3.99% flat by 2027 brings it within 0.5% of Iowa's 3.5%; the current gap is temporary — those moving to Omaha for career reasons face only a modest and declining income tax disadvantage
  • Lower property tax than Illinois, Minnesota, and Michigan: Nebraska's 1.73% effective rate is high by national standards but lower than Illinois (2.08%), New Jersey (2.47%), and Illinois-calibre states; it's the comparable to Midwestern peers
  • Lower cost of living and housing than Iowa's top comparables: Omaha home prices are comparable to Des Moines at $220,000–280,000 median; Nebraska small cities (Lincoln, Grand Island) are even more affordable

❌ Cons

  • Currently higher income tax than Iowa: at $100,000 income, Nebraska's ~5.34% effective rate costs $1,540 more than Iowa's 3.8% flat rate; the gap is largest today and narrows after 2027
  • Higher property tax than Iowa: Nebraska's ~1.73% vs Iowa's ~1.57% — on a $300,000 home, approximately $480/year more; Nebraska's property tax burden is among the higher rates in the Midwest
  • Income tax reform still in progress: Nebraska is reducing taxes but has not yet reached Iowa's already-low 3.8% rate; the comparison today still clearly favours Iowa for income-tax purposes
  • Agricultural economy concentration: Nebraska's economy, while diversified in Omaha, is more agriculture-dependent than Iowa's and may face similar long-term structural challenges

Iowa Pros and Cons

✅ Pros

  • Already at 3.8% flat — one of the fastest income tax cuts in US history: Iowa's transformation from 8.53% to 3.8% flat is complete; for anyone comparing these states today, Iowa's income tax is definitively lower
  • Further reduction to 3.5% in 2026: Iowa continues cutting while Nebraska is still on its path to 3.99%; by 2026, Iowa is 0.49 percentage points cheaper than Nebraska's planned 3.99% rate
  • Lower property tax than Nebraska: Iowa's ~1.57% is approximately 0.16% lower than Nebraska's ~1.73%; on a $300,000 home, approximately $480/year less
  • Des Moines growing insurance and financial services hub: Principal Financial, Wellmark, COUNTRY Financial, and a growing startup ecosystem make Des Moines increasingly competitive with Omaha for insurance and finance careers

❌ Cons

  • Smaller professional ecosystem than Omaha: Des Moines lacks Omaha's Fortune 500 depth (Berkshire Hathaway, Union Pacific, TD Ameritrade); for certain financial services and logistics careers, Omaha offers superior opportunities
  • Iowa property tax is still above national median: at 1.57%, Iowa is not a low-property-tax state; states like Arizona (0.63%), Nevada (0.56%), or Tennessee (0.67%) are dramatically cheaper on property taxes
  • Iowa's tax advantage narrows after 2027: once Nebraska reaches 3.99% flat, the income tax difference vs Iowa's 3.5% is only $490/year at $100,000 — not a decisive factor for most relocation decisions
  • Limited economy outside Des Moines and Iowa City: Cedar Rapids and smaller Iowa cities have limited professional employment depth vs Omaha's more diverse corporate base
💡

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Frequently Asked Questions

Q: What is Nebraska's income tax rate in 2026?

Nebraska's income tax reform is phased. In 2024: progressive brackets of 2.46%, 3.51%, 5.01%, and 5.84%. The reform signed in 2023 (LB 754) consolidates Nebraska to a two-bracket system in 2025 (2.46% and 5.20%) and then a single flat rate of 3.99% in 2027. The 2026 rate is an intermediate step with brackets converging toward 3.99%. Nebraska's Governor Pillen has expressed interest in further reductions beyond 3.99%, potentially matching Iowa's trajectory toward 3.5% or lower in subsequent years. For planning purposes: assume 3.99% flat as Nebraska's target rate from 2027 onward.

Q: How do Omaha and Des Moines compare as cities to live and work?

Both are affordable Midwest metros, but Omaha is larger and has deeper corporate infrastructure. Omaha (metropolitan population ~1 million) vs Des Moines (~700,000). Omaha advantages: Berkshire Hathaway investment culture, Union Pacific HQ, TD Ameritrade/Charles Schwab operations, Mutual of Omaha, and a broader financial services talent pool. Des Moines advantages: Principal Financial, growing tech startup scene (backed by Iowa's universities), and slightly lower taxes today. Housing is comparable in both metros ($220,000–280,000 median). Both cities have lower cost of living than Minneapolis, Chicago, or Kansas City. For finance and insurance careers: Omaha has a modest edge. For entrepreneurship and emerging tech: Des Moines's growing ecosystem is competitive.

Q: Does Nebraska have a property tax exemption for homeowners?

Nebraska offers a homestead exemption for qualifying individuals rather than a universal reduction. The Nebraska homestead exemption provides full or partial property tax exemption for: (1) qualified elderly individuals (age 65+) with income below certain thresholds (approximately $46,000 for 2024); (2) veterans with service-connected disabilities at 100%; (3) totally disabled individuals below income thresholds. The exemption is means-tested, not universal. Nebraska's overall effective property tax rate of ~1.73% for non-exempt properties is the result, placing Nebraska above the national median. Iowa similarly does not offer a broad universal homestead exemption that materially reduces effective rates.

Q: Which state is better for agriculture and farming — Nebraska or Iowa?

Both states are among the top agricultural states in the US, but they have different agricultural focuses. Iowa: #1 US corn producer, #1 US soybean producer, #1 US pork producer, #1 ethanol producer. Nebraska: #1 US cattle state, #3 corn producer, significant wheat and sorghum production. For farmers, the tax comparison has an additional dimension: agricultural property in both states is often assessed at agricultural use value (not market value), producing effective rates much lower than the residential averages quoted here. Nebraska's agricultural property tax has been a subject of significant political debate and reform pressure. Iowa's agricultural land is subject to special assessment rules that moderately reduce effective rates for farm operations.

Q: Is Nebraska or Iowa better for retirees?

Iowa is better for most retirees on taxes. Iowa exempts Social Security benefits for filers below $75,000 (single) / $100,000 (joint) and provides pension exclusions for filers 55+. Iowa's flat 3.8% rate on other retirement income is lower than Nebraska's current top effective rate. Nebraska taxes Social Security benefits at the same rates as federal (full inclusion), though Nebraska has enacted a phased reduction of the Social Security tax — reducing it to 60% of the federal amount in 2024, 40% in 2025, and fully exempting it in 2026. Once Nebraska fully exempts Social Security in 2026, the retirement tax comparison narrows. Property tax is the other major retiree consideration — at similar fixed incomes and home values, both states are broadly comparable with Iowa's lower rate providing a modest advantage.

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