Nebraska Income Tax Guide for 2025
Overview
Nebraska uses a progressive income tax system with rates ranging from 2.46% to 5.2%. Capital gains are taxed as ordinary income. The state offers a standard deduction of $8,600 for single filers, personal exemptions of $171, and dependent exemptions of $171.
Income Tax Rates
Single Filers
| Income Range | Tax Rate |
|---|---|
| Up to $4,029 | 2.46% |
| $4,030 - $24,119 | 3.51% |
| $24,120 - $38,869 | 5.01% |
| $38,870+ | 5.2% |
Married Filing Jointly
| Income Range | Tax Rate |
|---|---|
| Up to $8,039 | 2.46% |
| $8,040 - $48,249 | 3.51% |
| $48,250 - $77,729 | 5.01% |
| $77,730+ | 5.2% |
Capital Gains Tax
Capital gains are taxed at the same rates as ordinary income.
Deductions & Exemptions
| Type | Amount |
|---|---|
| Standard Deduction (Single) | $8,600 |
| Standard Deduction (Married Filing Jointly) | $17,200 |
| Personal Exemption (Single) | $171 |
| Personal Exemption (Married) | $342 |
| Dependent Exemption | $171 |
Additional Information
- Top rate 5.20% for 2025 under LB 754 (2023); falls to 4.55% in 2026 and 3.99% in 2027
- Personal exemption is a nonrefundable credit ($171 per exemption for 2025), not a deduction
- Nebraska has its own indexed standard deduction, not the federal amount
Charts
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Sources
The 2025 figures for Nebraska on this page were compiled from the following official government publications:
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