Nebraska Income Tax Rates 2025
Nebraska has a progressive income tax system with 4 brackets and rates ranging from 2.46% to 5.84%. The state has been gradually reducing its top rate in recent years as part of ongoing tax reform efforts.
Tax Type
Progressive
Rate Range
2.46% – 5.84%
Brackets
4
2025 Tax 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 | 5.84% |
How It Works
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.