Nebraska

2025 Tax Guide

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State income tax rates (2025)

Single Filers

Up to $3,6992.46%
$3,700 - $22,1693.51%
$22,170 - $35,7295.01%
$35,730+5.2%

Married Filing Jointly

Up to $7,3992.46%
$7,400 - $44,3393.51%
$44,340 - $71,4595.01%
$71,460+5.2%
State capital gains tax rates (2025)

Capital gains are taxed at the same rates as ordinary income.

Deductions/exemptions (2025)
Single:$14,600
Married Filing Jointly:$29,200
Personal Exemption (Single):$157
Personal Exemption (Married):$314
Dependent Exemption:$157

Last updated: August 25, 2025

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