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
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
Nebraska Income Tax Forms
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

Nebraska Standard and Itemized Deductions

The Nebraska standard deductions did increase for 2023 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

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