Nebraska Tax Brackets, Rates

You can prepare and e-File your Nebraska Income Taxes here on eFile.com together with your Federal Income Tax Return. Information on how to only file a Nebraska State Income Return.

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 Income Taxes

Nebraska Tax Deadlines, Extension, Penalties

Instructions, Resources on how to prepare and e-File Nebraska Tax Returns or how to prepare an Extension and/or previous Year Tax Returns

Prepare, eFile a NE + IRS Tax Return: Detailed eFile.com Service Overview

Start Federal and Nebraska Tax Returns

Prepare only a NE State Return without an IRS return. Details

Step by Step instructions on how to Prepare and Download - not eFile - State Returns on eFile.com.

File a Nebraska Tax Amendment

A complete overview on how to prepare and amend a Nebraska Income Tax Return.

Nebraska Income Tax Forms

Current NE tax year tax forms you can eFile.
Previous tax year or Nebraska Income Back Taxes Forms you can complete but not e-File any longer.

Nebraska Tax Brackets, Rates explained

Current and past tax year NE Tax Brackets, Rates and Income Ranges

IRS Tax Brackets, Rates by Tax Year

Calculate and Estimate your IRS Income Tax Brackets and Rates with the eFile RATEucator.

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 2023

Tax Rate

Filing Status

Income Range

Taxes Due

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

As you can see, your income in Nebraska is taxed at different rates within the given tax brackets. Any income over $33,180 (Single) or $66,360 (Married Jointly) would be taxed at the highest rate (6.84%).

Tax Rate

Filing Status

Income Range

Taxes Due

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 Tax Brackets for Tax Year 2021

Previous NE Income Brackets.

Tax Rate

Filing Status

Income Range

Taxes Due

2.46%

Single/MFS

$0 to $3,340

2.46% of Income

MFJ/Qualifying Widow

$0 to $6,660

2.46% of Income

HOH

$0 to $6,220

2.46% of Income

3.51%

Single/MFS

$3,340 to $19,990

3.51% + $ 82.16

MFJ/Qualifying Widow

$6,660 to $39,990

3.51% + $163.84

HOH

$6,220 to $31,990

3.51% + $153.01

5.01%

Single/MFS

$19,990 to $32,210

5.01% + $666.58

MFJ/Qualifying Widow

$39,990 to $64,430

5.01% + $1,333.72

HOH

$31,990 to $47,760

5.01% + $1,057.54

6.84%

Single

$32,210+

6.84% over $32,210 + $1,278.80

MFJ/Qualifying Widow

$64,430+

6.84% over $64,430 + $2,558.16

HOH

$47,760+

6.84% over $47,760 + $1,847.62

Income Tax Brackets for Other States: Compare State Tax Brackets, Rates
For your personal Effective IRS Tax Rate, use the RATEucator Tool

Nebraska Standard and Itemized Deductions

The Nebraska standard deductions did increase for current 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.

Tax Year

Status

Amount

2023

Single/MFS

$7,900

Married Jointly/Qualifying Widow(er)

$15,800

HOH

$11,600

2022

Single/MFS

$7,350

Married Jointly/Qualifying Widow(er)

$14,700

HOH

$10,750

2021

Single/MFS

$7,100

Married Jointly/Qualifying Widow(er)

$14,200

HOH

$10,450

Other Standard Deductions by State: Compare State Standard Deduction Amounts
IRS Standard Deduction: Federal Standard Deductions

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