Nebraska Income Tax Rate 2024 - 2025
Nebraska state income tax rate table for the 2024 - 2025 filing season has four income tax brackets with NE tax rates of 2.46%, 3.51%, 5.01% and 5.84% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The Nebraska tax rate decreased from 6.64% last year to 5.84% this year. The income tax brackets amounts increased due to the annual inflation adjustment.
Nebraska income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2024 through December 31, 2024. Outlook for the 2025 Nebraska income tax rate is for the top rate to decrease from 5.84% to 5.2% for tax year 2025.
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $3,900 | 2.46% |
| $3,901 | to | $23,370 | 3.51% |
| $23,371 | to | $37,670 | 5.01% |
| $37,671 | to | ∞ | 5.84% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $7,790 | 2.46% |
| $7,791 | to | $46,760 | 3.51% |
| $46,761 | to | $75,340 | 5.01% |
| $75,341 | to | ∞ | 5.84% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $3,900 | 2.46% |
| $3,901 | to | $23,370 | 3.51% |
| $23,371 | to | $37,670 | 5.01% |
| $37,671 | to | ∞ | 5.84% |
| Income Tax Bracket | Tax Rate 2024 | ||
|---|---|---|---|
| $0 | to | $7,270 | 2.46% |
| $7,271 | to | $37,400 | 3.51% |
| $37,401 | to | $55,850 | 5.01% |
| $55,851 | to | ∞ | 5.84% |
Source: 2024 Nebraska State Tax Rate Schedule, published by the Nebraska Department of Revenue.
Please reference the Nebraska tax forms and instructions booklet published by the Nebraska Department of Revenue to determine if you owe state income tax or are due a state income tax refund. Nebraska income tax forms are generally published at the end of each calendar year, which will include any last minute 2024 - 2025 legislative changes to the NE tax rate or tax brackets. The Nebraska income tax rate tables and tax brackets shown on this web page are for illustration purposes only.
Nebraska Tax Brackets 2024 - 2025
Looking at the tax rate and tax brackets shown in the tables above for Nebraska, we can see that Nebraska collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of Nebraska state income tax rates from the lowest NE tax rate bracket of 2.46% to the highest NE tax rate bracket of 5.84%.
For single taxpayers living and working in the state of Nebraska:
- Tax rate of 2.46% on the first $3,900 of taxable income.
- Tax rate of 3.51% on taxable income between $3,901 and $23,370.
- Tax rate of 5.01% on taxable income between $23,371 and $37,670.
- Tax rate of 5.84% on taxable income over $37,670.
For married taxpayers living and working in the state of Nebraska:
- Tax rate of 2.46% on the first $7,790 of taxable income.
- Tax rate of 3.51% on taxable income between $7,791 and $46,760.
- Tax rate of 5.01% on taxable income between $46,761 and $75,340.
- Tax rate of 5.84% on taxable income over $75,340.
For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the NE tax rates and the number of tax brackets remain the same. Notice, however, the Nebraska income tax brackets for Married Filing Jointly increase from $3,900 to $7,790 (almost double) at 3.51%, and increase from $37,670 to $75,340 at 5.84% the highest tax bracket. Married Filing Separately income tax brackets are roughly one half that of the Married Filing Jointly income tax brackets in the state of Nebraska.
Last updated: December 8, 2024
References:
- 77-2715.03 Individual income tax brackets and rates. Nebraska Legislature, Nebraska Revised Statutes. Retrieved December 8, 2024.
- 2024 Nebraska Estimated Income Tax Rate Schedule. Nebraska Department of Revenue. Retrieved December 8, 2024.
- Nebraska law gradually lowers personal income tax rates over four years, starting in 2024. EY, Tax News Update. Retrieved December 8, 2024.
- Nebraska Lowers Income Tax Rates. Paylocity, Tax Compliance. Retrieved December 8, 2024.
- Governor opens the door to pausing income-tax cuts to fund his property tax relief plan. Nebraska Examiner, State Taxes. Retrieved December 8, 2024.
- Nebraska State Tax Guide. Kiplinger Personal Finance, Taxes. Retrieved December 8, 2024.