Nebraska Income Tax Guide for 2024
Overview
Nebraska uses a progressive income tax system with rates ranging from 2.46% to 5.84%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $8,350 for single filers, personal exemptions of $166, and dependent exemptions of $166.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $3,899 | 2.46% |
| $3,900 - $23,369 | 3.51% |
| $23,370 - $37,669 | 5.01% |
| $37,670+ | 5.84% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $7,789 | 2.46% |
| $7,790 - $46,759 | 3.51% |
| $46,760 - $75,339 | 5.01% |
| $75,340+ | 5.84% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $8,350 |
| Standard Deduction (Married Filing Jointly) | $16,700 |
| Personal Exemption (Single) | $166 |
| Personal Exemption (Married) | $332 |
| Dependent Exemption | $166 |
Additional Information
- Top rate 5.84% for 2024 under LB 754 (2023); falls to 5.20% in 2025
- Personal exemption is a nonrefundable credit ($166 per exemption for 2024), not a deduction
- Nebraska has its own indexed standard deduction, not the federal amount
Charts
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Sources
The 2024 figures for Nebraska on this page were compiled from the following official government publications:
- 2024 Nebraska Tax Calculation Schedule for Individual Income Tax (Nebraska Department of Revenue)
- 2024 Nebraska Individual Income Tax Booklet, Form 1040N instructions (Nebraska Department of Revenue)
- Nebraska Tax Rate Chronologies, Table 1 - Income Tax and Sales Tax Rates, Jan. 1, 2024 row (Nebraska Department of Revenue)
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