Nebraska Income
Tax Rates & Rules
Nebraska has a progressive state income tax with rates up to 5.2%. Here's how the brackets break down.
Nebraska Income Tax Brackets
2025 tax year rates, most recently confirmed by the state Department of Revenue.
Single / Individual
| Taxable Income | Rate |
|---|---|
| $0 – $4,030 | 2.46% |
| $4,030 – $24,120 | 3.51% |
| $24,120 – $38,870 | 5.01% |
| Over $38,870 | 5.2% |
Married Filing Jointly
| Taxable Income | Rate |
|---|---|
| $0 – $8,060 | 2.46% |
| $8,060 – $48,240 | 3.51% |
| $48,240 – $77,740 | 5.01% |
| Over $77,740 | 5.2% |
Nebraska's top rate is mid-phase-down under LB754 (2023): 5.20% for 2025, dropping to 4.55% in 2026 and 3.99% in 2027+.
Sources: Nebraska Dept. of Revenue — 2025 Tax Tables. Last verified: August 14, 2026.
How Nebraska Income Tax Works
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Frequently Asked Questions
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