Nebraska Income Tax Rates and Brackets — 2025
What changed between 2025 and 2026
This page exists because these figures moved. A tax year identical to the current one is a sentence on the Nebraska page, not a URL of its own.
| Figure | Filing status | 2025 | 2026 |
|---|---|---|---|
| Top marginal rate | All | 5.2% | 4.55% |
| Bracket thresholds | Single | first change at $4,030 | now $4,130 |
| Standard deduction | Single | $8,600 | $8,850 |
| Personal exemption credit | Single | $171 | $176 |
| Bracket thresholds | Married filing jointly | first change at $8,040 | now $8,250 |
| Standard deduction | Married filing jointly | $17,200 | $17,700 |
| Personal exemption credit | Married filing jointly | $342 | $352 |
| Bracket thresholds | Married filing separately | first change at $4,030 | now $4,130 |
| Standard deduction | Married filing separately | $8,600 | $8,850 |
| Personal exemption credit | Married filing separately | $171 | $176 |
| Bracket thresholds | Head of household | first change at $7,510 | now $7,700 |
| Standard deduction | Head of household | $12,600 | $12,950 |
| Personal exemption credit | Head of household | $171 | $176 |
Effective 2025-01-01: The top marginal rate fell to 5.20% for tax year 2025 (from 5.84% in 2024) under the statutory rate reduction schedule, and bracket thresholds, the standard deduction and the personal exemption credit were indexed upward. (L.B. 873 (2022), as amended by L.B. 754 (2023))
Every change on this site traces to enacted legislation. See all 2025 state tax changes and the 2025 rates for all 51 jurisdictions.
2025 brackets, all four filing statuses
The full 2025 rate schedule as Nebraska published it, including the standard deduction and exemptions that applied that year.
Single
Standard deduction $8,600 · Exemption credit $171| Taxable income | Marginal rate |
|---|---|
| $0 – $4,029 | 2.46% |
| $4,030 – $24,119 | 3.51% |
| $24,120 – $38,869 | 5.01% |
| $38,870 and above | 5.2% |
Married filing jointly
Standard deduction $17,200 · Exemption credit $342| Taxable income | Marginal rate |
|---|---|
| $0 – $8,039 | 2.46% |
| $8,040 – $48,249 | 3.51% |
| $48,250 – $77,729 | 5.01% |
| $77,730 and above | 5.2% |
Married filing separately
Standard deduction $8,600 · Exemption credit $171| Taxable income | Marginal rate |
|---|---|
| $0 – $4,029 | 2.46% |
| $4,030 – $24,119 | 3.51% |
| $24,120 – $38,869 | 5.01% |
| $38,870 and above | 5.2% |
Head of household
Standard deduction $12,600 · Exemption credit $171| Taxable income | Marginal rate |
|---|---|
| $0 – $7,509 | 2.46% |
| $7,510 – $38,589 | 3.51% |
| $38,590 – $57,629 | 5.01% |
| $57,630 and above | 5.2% |
What 2025 cost at each income
Nebraska tax owed by a single filer taking the standard deduction, 2025 rules against 2026 rules.
| Income | 2025 tax | 2026 tax | Change |
|---|---|---|---|
| $50,000 | $1,504 | $1,395 | −$108 |
| $75,000 | $2,804 | $2,533 | −$271 |
| $100,000 | $4,104 | $3,670 | −$433 |
| $150,000 | $6,704 | $5,945 | −$758 |
| $250,000 | $11,904 | $10,495 | −$1,408 |
| $500,000 | $24,904 | $21,870 | −$3,033 |
| $1,000,000 | $50,904 | $44,620 | −$6,283 |
Nebraska against its neighbours in 2025
Tax owed on $100,000 by a single filer under each state's 2025 rules.
Other tax years
- 2026 (current)
- 2025
Sources for Nebraska, 2025
Sources
- 1.Nebraska Department of RevenueState revenue department2025 Nebraska Tax Calculation Schedule for Individual Income Tax (8-460-2025)Retrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2025Retrieved
- 3.Nebraska LegislatureState statuteNeb. Rev. Stat. 77-2715.03 - Individual Income Tax Brackets and RatesRetrieved
- 4.Nebraska Department of RevenueState revenue department2025 Nebraska Individual Income Tax and Amended Return Booklet (8-307-2025)Retrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.
What this figure does not include
- The larger standard deduction for taxpayers 65 or older and/or blind is not modelled.
- The special capital gains / extraordinary dividend election is not modelled.
- The full Social Security subtraction is described but not applied.