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