Nebraska Tax Brackets, Rates
Find Nebraska income tax forms, tax brackets, and rates by tax year.
Find the Nebraska tax forms below if you still need to file a return for a previous tax year. You can complete and sign the forms here on eFile.com before you mail them to the NE Department of Revenue. For Federal or IRS back taxes access the tax forms here. Below are links to other important Nebraska income tax return information and related features (e.g., tax extension, amendment, etc.)
Nebraska Income Tax Returns
Nebraska Tax Deadlines, Extension, Penalties
Prepare only a NE State Return without an IRS return.
Details
File a Nebraska Tax Amendment
Nebraska Income Tax Forms
Nebraska Tax Brackets, Rates explained
IRS Tax Brackets, Rates by Tax Year
Income Tax Brackets, Rates, Income Ranges, and Estimated Taxes Due
Here you can find how your Nebraska-based income is taxed at different rates within the given tax brackets. When you prepare your return on eFile.com, this is calculated based on your income.
Nebraska Tax Brackets for Tax Year 2025
For the 2025 tax year, taxable income in Nebraska is taxed at graduated rates within the applicable tax brackets. Any income exceeding $38,870 for single filers, $77,730 for married filing jointly, or $57,630 for head of household is taxed at the highest rate of 5.20%.
2.46%
Single/MFS
$0 to $4,030
2.46% of Income
MFJ/Qualifying Surviving Spouses
$0 to $8,040
2.46% of Income
HOH
$0 to $7,510
2.46% of Income
3.51%
Single/MFS
$4,030 to $24,120
$99.14 + 3.51%
MFJ/Qualifying Surviving Spouses
$8,040 to $48,250
$197.78 + 3.51%
HOH
$7,510 to $38,590
$184.75 + 3.51%
5.01%
Single/MFS
$24,120 to $38,870
$804.30 + 5.01%
MFJ/Qualifying Surviving Spouses
$48,250 to $77,730
$1,609.15 + 5.01%
HOH
$38,590 to $57,630
$1,275.66 + 5.01%
5.20%
Single/MFS
$38,870+
$1,543.28 + 5.20% over $38,870
MFJ/Qualifying Surviving Spouses
$77,730+
$3,086.10 + 5.20% over $77,730
HOH
$57,630+
$2,229.56 + 5.20% over $57,630
Nebraska Tax Brackets for Tax Year 2024
For the 2024 tax year, taxable income in Nebraska was taxed at graduated rates within the applicable tax brackets. Any income exceeding $37,670 for single filers, $75,340 for married filing jointly, or $55,850 for head of household was taxed at the highest rate of 5.84%.
2.46%
Single/MFS
$0 to $3,900
2.46% of Income
MFJ/Qualifying Widow
$0 to $7,790
2.46% of Income
HOH
$0 to $7,270
2.46% of Income
3.51%
Single/MFS
$3,900 to $23,370
$95.94 + 3.51%
MFJ/Qualifying Widow
$7,790 to $46,760
$191.63 + 3.51%
HOH
$7,270 to $37,400
$178.84 + 3.51%
5.01%
Single/MFS
$23,370 to $37,670
$779.34 + 5.01%
MFJ/Qualifying Widow
$46,760 to $75,340
$1,559.48 + 5.01%
HOH
$37,400 to $55,850
$1,236.41 + 5.01%
5.84%
Single/MFS
$37,670+
$1,495.77 + 5.84% over $37,670
MFJ/Qualifying Widow
$75,340+
$2,991.34 + 5.84% over $75,340
HOH
$55,850+
$2,160.75 + 5.84% over $55,850
Nebraska Tax Brackets for Tax Year 2023
Previous NE Income Brackets.
2.46%
Single/MFS
$0 to $3,700
2.46% of Income
MFJ/Qualifying Widow
$0 to $7,390
2.46% of Income
HOH
$0 to $6,900
2.46% of Income
3.51%
Single/MFS
$3,700 to $22,170
3.51% + $91.02
MFJ/Qualifying Widow
$7,390 to $44,350
3.51% + $181.79
HOH
$6,900 to $35,480
3.51% + $169.74
5.01%
Single/MFS
$22,170 to $35,730
5.01% + $739.32
MFJ/Qualifying Widow
$44,350 to $71,460
5.01% + $1,479.09
HOH
$35,480 to $52,980
5.01% + $1,172.90
6.64%
Single/MFS
$35,730+
6.64% over $35,730 + $1418.68
MFJ/Qualifying Widow
$71,460+
6.64% over $71,460 + $2,837.30
HOH
$52,980+
6.64% over $52,980 + $2,049.65
Nebraska Tax Brackets for Tax Year 2022
Previous NE Income Brackets.
2.46%
Single/MFS
$0 to $3,440
2.46% of Income
MFJ/Qualifying Widow
$0 to $6,860
2.46% of Income
HOH
$0 to $6,410
2.46% of Income
3.51%
Single/MFS
$3,440 to $20,590
3.51% + $ 84.62
MFJ/Qualifying Widow
$6,860 to $41,190
3.51% + $168.76
HOH
$6,410 to $32,950
3.51% + $157.69
5.01%
Single/MFS
$20,590 to $33,180
5.01% + $686.59
MFJ/Qualifying Widow
$41,190 to $66,360
5.01% + $1,373.74
HOH
$32,950 to $49,200
5.01% + $1,089.24
6.84%
Single
$33,180+
6.84% over $33,180 + $1,317.35
MFJ/Qualifying Widow
$66,360+
6.84% over $66,360 + $2,634.76
HOH
$49,200+
6.84% over $49,200 + $1,903.37
Nebraska Standard and Itemized Deductions
The Nebraska standard deductions did increase for 2025 tax year. You can also itemize your Nebraska deductions.
When you prepare and eFile your Tax Return the eFile Tax App will apply the correct standard deductions for you or you can apply the itemized deduction method.
Married Jointly/Qualifying Widow(er)
$17,200
Married Jointly/Qualifying Widow(er)
$16,700
Married Jointly/Qualifying Widow(er)
$15,800
Married Jointly/Qualifying Widow(er)
$14,700
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