Ready to start your tax filing?

You're reading


Nebraska State Taxes


Nebraska State Taxes

Staff Reports
by Staff Reports

The individual income tax in Nebraska is imposed at the following rates:

  • 2.56% on the first $2,400 of taxable income
  • 3.57% on taxable income between $2,401 and $17,500
  • 5.12% on taxable income between $17,501 and $27,000
  • 6.84% on taxable income of $27,001 or more

The state sales/use tax has a rate of 5.5%.

Nebraska imposes a corporation income tax at a rate of 5.58% on the first $100,000 of taxable income. For income over $100,000, the tax rate is 7.81%.

Nebraska State Tax Forms

Form 1040N (Nebraska Individual Income Tax Return)
Form 1040NS (Resident Income Tax Return – Short Form)
Form 1040N-ES (Nebraska Individual Estimated Income Tax Payment Vouchers)
Form 1040N-V (Nebraska Individual Income Tax Payment Voucher)
Form 1040XN (Amended Nebraska Individual Income Tax Return)
Form 3 (Nebraska and Local Individual Consumer’s Use Tax Return)
Form 1120N (Nebraska Corporation Income Tax Return)

Nebraska State Tax Resources

Nebraska Department of Revenue: www.revenue.ne.gov

Nebraska Revenue “Individual Income Tax Payments” (make a payment online): www.revenue.ne.gov/electron/ind_e-pay

NebFile ― Individual Income Tax Electronic Filing (free e-filing): www.revenue.ne.gov/electron/ind_e-file

Check the status of your Nebraska state tax refund: www.revenue.ne.gov/refund/refunds

Nebraska Revenue “Business Electronic Tax Payments” center: www.revenue.ne.gov/electron/bus_e-pay

NebFile (e-filing) for Businesses: www.revenue.ne.gov/electron/bus_e-file

Current Nebraska tax forms: www.revenue.ne.gov/tax/current

Nebraska Tax Calendar: www.revenue.ne.gov/calendar

Nebraska Department of Revenue, Property Assessment Division: pat.ne.gov