Nebraska Tax Brackets 2025
Nebraska state income tax rates for tax year 2025 — 4 progressive brackets from 2.46% to 5.2%, with separate thresholds for single filers and married filing jointly.
Tax year
2025
Type
Progressive
Rate range
2.46%–5.2%
Brackets
4
Nebraska state tax at common incomes (2025)
| Taxable income | Single — tax | Single — effective | MFJ — tax | MFJ — effective |
|---|---|---|---|---|
| $50,000 | $2,161 | 4.32% | $1,762 | 3.52% |
| $75,000 | $3,461 | 4.61% | $3,021 | 4.03% |
| $100,000 | $4,761 | 4.76% | $4,321 | 4.32% |
| $150,000 | $7,361 | 4.91% | $6,921 | 4.61% |
| $250,000 | $12,561 | 5.02% | $12,121 | 4.85% |
| $500,000 | $25,561 | 5.11% | $25,121 | 5.02% |
State income tax only. Excludes federal tax, FICA, and local/city taxes. Assumes taxable income (after deductions).
2025 brackets — Single filer
| Taxable income | Rate |
|---|---|
| $0 – $3,700 | 2.46% |
| $3,700 – $22,170 | 3.51% |
| $22,170 – $35,730 | 5.01% |
| Over $35,730 | 5.2% |
2025 brackets — Married filing jointly
| Taxable income | Rate |
|---|---|
| $0 – $7,400 | 2.46% |
| $7,400 – $44,340 | 3.51% |
| $44,340 – $71,460 | 5.01% |
| Over $71,460 | 5.2% |
How Nebraska tax is calculated on $75,000 (2025, single filer)
| Income range | Rate | Tax on this slice |
|---|---|---|
| $0 – $3,700 | 2.46% | $91 |
| $3,700 – $22,170 | 3.51% | $648 |
| $22,170 – $35,730 | 5.01% | $679 |
| $35,730 – $75,000 | 5.2% | $2,042 |
| Total Nebraska tax | 4.61% eff. | $3,461 |
Assumes $75,000 of state taxable income (after deductions and exemptions). State income tax only — federal tax, FICA, and any local/city tax are separate.
About Nebraska's 2025 rates
Nebraska's progressive tax applies marginal rates to each bracket of income. The state uses federal adjusted gross income as the starting point for calculating state taxable income, with various Nebraska-specific adjustments. Nebraska partially taxes Social Security benefits, though exemptions are available for lower-income retirees.
State tax sits on top of federal — see the current federal tax brackets and standard deductions to estimate your full 2025 liability.
Compare every state at the state tax brackets hub, or run a full estimate in the state income tax calculator.
View 2026 Nebraska tax brackets for the latest rates.
Frequently asked questions
What are the Nebraska tax brackets for 2025?
Nebraska has 4 progressive brackets for 2025, ranging from 2.46% on the lowest bracket up to 5.2% on income above $35,730 (single filer). See the full table above for every rate and threshold.
What is the top Nebraska income tax rate in 2025?
5.2%, applied to taxable income above $35,730 for single filers ($71,460 for married filing jointly).
How much Nebraska state tax on $100,000 in 2025?
A single filer with $100,000 of taxable income owes $4,761 in Nebraska state income tax for 2025 — an effective rate of 4.76%. Married filing jointly with the same income owes $4,321 (4.32% effective). Federal tax is separate.
Are Nebraska 2025 tax brackets the same as 2024?
Bracket thresholds may have changed for 2025 via inflation indexing or legislative action. The figures on this page are the Nebraska bracket thresholds in effect for tax year 2025.
Explore more Nebraska tax info
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