Nebraska state income tax rates and calculator
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Nebraska income tax rates range from 2.46 to 5.84 percent across four income tax brackets, for tax year 2024 (returns filed in 2025). However, the top tax rate will drop to 3.99 percent over the next few years, and the number of tax brackets will drop to three, from four currently, in 2026.
Nebraska personal income tax rates for 2024
Nebraska’s top income tax rate for 2024, for returns filed in 2025, is 5.84 percent, but that rate will drop to 5.2 percent in 2025, then 4.55 percent in 2026 and finally to 3.99 percent in 2027, according to state law. At the same time, the top tax bracket and the bracket below it will merge. That is, the third tax bracket — which is 5.01 percent in 2024 — will join the top tax bracket at 4.55 percent in 2026 and 3.99 percent in 2027.
In the meantime, Nebraska income tax rates for income earned in 2024 and reported on tax returns filed in 2025 are as follows:
| Nebraska income tax rates for 2024 | |||
| Tax rate | Single and married filing separately | Married filing jointly | Head of household |
| 2.46% | $0 to $2,999 | $0 to $5,999 | $0 to $5,599 |
| 3.51% | $3,000 to $17,999 | $6,000 to $35,999 | $5,600 to $28,799 |
| 5.01% | $18,000 to $28,999 | $36,000 to $57,999 | $28,800 to $42,999 |
| 5.84% | $29,000+ | $58,000+ | $43,000+ |
Source: Nebraska Legislature
Who has to file Nebraska state taxes?
You must file a Nebraska state tax return if you match one of these descriptions, according to the 2024 Nebraska Individual Income Tax Booklet.
- You’re a Nebraska resident and you’re required to file a federal individual income tax return showing a federal tax liability before credits.
- You’re a Nebraska resident who has $5,000 or more of net Nebraska adjustments to federal AGI, such as non-Nebraska state and local bond interest exempt from federal tax.
- You’re a partial-year resident or nonresident who has income from Nebraska.
Nebraska tax returns are due April 15 or the next business day if that date falls on a weekend or holiday.
Is there a personal exemption or standard deduction in Nebraska?
For the 2024 tax year, Nebraska taxpayers can reduce their taxable income by claiming the standard deduction and exemption amounts in the chart below.
In addition to the standard deduction amounts listed below, Nebraska offers an extra standard deduction to taxpayers who are 65-years-old or older and/or blind (see instructions for lines 2A and 6 in this taxpayer guide).
Nebraska also offers a personal exemption, which is claimed like a tax credit on the state’s tax return.
Nebraska exemption and standard deduction amounts for 2024
| Filing Status | Exemption Amount | Standard Deduction |
|---|---|---|
| Single | $166 per qualifying person | $8,350 |
| Head of Household | $166 per qualifying person | $12,250 |
| Married Filing Jointly | $166 per qualifying person | $16,700 |
| Married Filing Separately | $166 per qualifying person | $8,350 |
Source: Nebraska Department of Revenue
Nebraska sales tax rate
Nebraska has a state sales tax rate of 5.5 percent. However, when factoring in the average local sales tax of 1.47 percent, the average combined sales tax rate comes to 6.97 percent, according to the Tax Foundation.
Other things to know about Nebraska taxes
- There’s a homestead exemption for property owners.
- Nebraska offers a beginning farmer credit to help residents get a start in farming and ranching.
- The state has an inheritance tax but not an estate tax.
- The top corporate tax rate is 5.84 percent in 2024. The current two-tax-bracket system is scheduled to become a flat tax rate of 5.2 percent in 2025, and that rate is scheduled to drop to 3.99 percent by 2027, according to the Tax Foundation.