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Nebraska Income Tax Calculator

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Overview of Nebraska Taxes

Nebraska has a progressive state income tax. That state’s average effective property tax rate is the highest in the region and sixth highest in the country. In addition to the state sales tax, many cities collect an additional rate. Retired? Use our Retirement Income Tax Calculator.

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Household Income
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IRA Contribution
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Itemized Deductions
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Number of Personal Exemptions
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Your Income Taxes Breakdown

Tax Type Marginal 
Tax Rate
Effective 
Tax Rate
2017 
Taxes
2018 Trump Taxes*
Federal
FICA
State
Local
Total Income Taxes
Income After Taxes

* These will be the taxes owed for the 2018 - 2019 filing season.

Under the Trump Tax Plan (2018-2019 filing season), your Federal Income Tax will be and your FICA will be .

Changes to Your Federal Income
Taxes Under the Trump Tax Plan

  • Your marginal federal income tax rate will
  • Your effective federal income tax rate will
  • Your federal income taxes will

Total Estimated Tax Burden

Income Tax $
Sales Tax $
Fuel Tax $
Property Tax$
Total Estimated Tax Burden $
Percent of income to taxes = %
$
  • About This Answer

    Our income tax calculator calculates your federal, state and local taxes based on several key inputs: your household income, location, filing status and number of personal exemptions. Also, we separately calculate the federal income taxes you will owe in the 2018 - 2019 filing season based on the Trump Tax Plan.


    How Income Taxes Are Calculated

    • First, we calculate your adjusted gross income (AGI) by taking your total household income and reducing it by certain items such as contributions to your 401(k).
    • Next, from AGI we subtract exemptions and deductions (either itemized or standard) to get your taxable income. Exemptions can be claimed for each taxpayer as well as dependents such as one’s spouse or children.
    • Based on your filing status, your taxable income is then applied to the the tax brackets to calculate your federal income taxes owed for the year.
    • Your location will determine whether you owe local and / or state taxes.
    ...read more
  • Last Updated: January 31, 2018

    When Do We Update? - We regularly check for any updates to the latest tax rates and regulations.

    Customer Service - If you would like to leave any feedback, feel free to email info@smartasset.com.

    ...read more
  • Our Tax Expert

    Jennifer Mansfield, CPA Tax

    Jennifer Mansfield, CPA, JD/LLM-Tax, is a Certified Public Accountant with more than 30 years of experience providing tax advice. SmartAsset’s tax expert has a degree in Accounting and Business/Management from the University of Wyoming, as well as both a Masters in Tax Laws and a Juris Doctorate from Georgetown University Law Center. Jennifer has mostly worked in public accounting firms, including Ernst & Young and Deloitte. She is passionate about helping provide people and businesses with valuable accounting and tax advice to allow them to prosper financially. Jennifer lives in Arizona and was recently named to the Greater Tucson Leadership Program.

    ...read more
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Nebraska state tax quick facts
  • Income tax: 2.46% - 6.84%
  • Sales tax: 5.5% - 7.5%
  • Property tax: 1.83% average effective rate
  • Gas tax: 27.9 cents per gallon of regular gasoline, 27.3 cents per gallon of diesel

In 2012 Nebraska cut income tax rates across the board and adjusted the tax brackets in an effort to make the system more equitable. Today, Nebraska’s income tax rates range from 2.46% to 6.84%, with a number of deductions and credits in Nebraska that lower the overall tax burden for many taxpayers. On the other hand, Nebraska’s average effective property tax rate of 1.88% is the highest in the region and sixth-highest in the country. Read on to learn more about these and other important Nebraska tax policies.

Nebraska Income Tax

Nebraska enacted their income tax in 1967 as a new source of revenue. The current form of the tax mirrors the federal income tax, with marginal tax rates charged based on income tax brackets. The table below shows income taxes for all filing statuses in Nebraska.

Income Tax Brackets

Single Filers
Nebraska Taxable IncomeRate
$0 - $3,0602.46%
$3,060 - $18,3703.51%
$18,370 - $29,5905.01%
$29,590+6.84%
Married, Filing Jointly
Nebraska Taxable IncomeRate
$0 - $6,1202.46%
$6,120 - $36,7303.51%
$36,730 - $59,1805.01%
$59,180+6.84%
Married, Filing Separately
Nebraska Taxable IncomeRate
$0 - $3,0602.46%
$3,060 - $18,3703.51%
$18,370 - $29,5905.01%
$29,590+6.84%
Head of Household
Nebraska Taxable IncomeRate
$0 - $5,7102.46%
$5,710 - $29,3903.51%
$29,390 - $43,8805.01%
$43,880+6.84%

The amount and types of income that are taxed in Nebraska are similar to those taxed federally. To determine the income with which to calculate your tax bill in Nebraska, you begin with your federal adjusted gross income (AGI). This can be found on IRS Form 1040. Subtractions from federal AGI can be made in certain special circumstances, most notably if you have made contributions to a Nebraska College Savings Plan. Those contributions can be removed from AGI up to a total of $10,000 per year.

From there you subtract either the Nebraska standard deduction or your total federal itemized deductions (if you itemized deductions federally). If claiming itemized deductions in Nebraska, you must subtract the amount of the deduction for state and local income taxes if you claimed it.

The standard deduction in Nebraska matches the federal standard deduction. That’s $6,350 for single filers, $12,700 for joint filers and $9,350 for heads of household. You can claim a larger standard deduction if you or your spouse is over 65 years old or blind. Consider hiring a professional accountant or looking into tax preparation software to help file your returns.

Once you have your Nebraska taxable income, you can calculate income taxes using the rates in the table above. In some cases, after you have determined your initial income tax bill, you may be able to subtract some tax credits to lower the amount you pay, or to increase your refund.

Nebraska Tax Credits

A tax credit reduces your total income tax bill by the amount of the credit and can result in significant tax savings. There are numerous credits in Nebraska, including some of the most significant listed below:

  • Nebraska Personal Exemption Credit – equal to $132 per exemption claimed on tax return (non-refundable)
  • Nebraska Child/Dependent Care Credit – available to taxpayers with AGI less than $29,000, equal to between 100% and 30% of the federal credit
  • Nebraska Earned Income Credit – equal to 10% of the federal credit
  • Credit for Tax Paid to Another State – available to taxpayers who paid income taxes in another state
  • Credit for the Elderly or Disabled – equal to the federal credit
  • Beginning Farmer Credit – available to taxpayers deemed eligible by the Nebraska Department of Agriculture

Nebraska Capital Gains Tax

Long-term (and short-term) capital gains are included as regular income on your Nebraska income tax return. That means they are taxed at the rates listed above, between 2.46% to 6.84%, depending on your total taxable income.

Nebraska Sales Tax

The state sales tax in Nebraska is 5.5%. That is the 21st-lowest state sales tax in the U.S. In addition to that, many cities collect their own sales taxes with rates up to 2%. The table below shows the total state and city sales tax rates for the largest cities in Nebraska.

Sales Tax Rates (Updated January 2018)

CityState RateCounty RateTotal Sales Tax
Ainsworth5.50%1.50%7.00%
Albion5.50%1.50%7.00%
Alliance5.50%1.50%7.00%
Arlington5.50%1.50%7.00%
Ashland5.50%1.50%7.00%
Atkinson5.50%1.50%7.00%
Auburn5.50%1.00%6.50%
Aurora5.50%0.00%5.50%
Beatrice5.50%1.50%7.00%
Bellevue5.50%1.50%7.00%
Bennington5.50%1.50%7.00%
Blair5.50%1.50%7.00%
Bridgeport5.50%1.00%6.50%
Broken Bow5.50%1.50%7.00%
Burwell5.50%1.50%7.00%
Central City5.50%1.50%7.00%
Chadron5.50%2.00%7.50%
Columbus5.50%1.50%7.00%
Cozad5.50%1.50%7.00%
Creighton5.50%1.00%6.50%
Crete5.50%2.00%7.50%
Dakota City5.50%0.50%6.00%
David City5.50%2.00%7.50%
Fairbury5.50%2.00%7.50%
Falls City5.50%1.50%7.00%
Fremont5.50%1.50%7.00%
Friend5.50%1.00%6.50%
Fullerton5.50%1.50%7.00%
Geneva5.50%2.00%7.50%
Gering5.50%1.50%7.00%
Gibbon5.50%1.00%6.50%
Gordon5.50%1.00%6.50%
Gothenburg5.50%1.50%7.00%
Grand Island5.50%1.50%7.00%
Grant5.50%1.00%6.50%
Gretna5.50%1.50%7.00%
Hartington5.50%1.00%6.50%
Hastings5.50%1.50%7.00%
Hebron5.50%1.00%6.50%
Hickman5.50%1.50%7.00%
Holdrege5.50%1.50%7.00%
Imperial5.50%1.00%6.50%
Kearney5.50%1.50%7.00%
Kimball5.50%1.50%7.00%
La Vista5.50%2.00%7.50%
Laurel5.50%0.00%5.50%
Lexington5.50%1.50%7.00%
Lincoln5.50%1.75%7.25%
Louisville5.50%1.50%7.00%
Madison5.50%1.50%7.00%
McCook5.50%1.50%7.00%
Milford5.50%1.00%6.50%
Minden5.50%2.00%7.50%
Mitchell5.50%1.50%7.00%
Nebraska City5.50%2.00%7.50%
Neligh5.50%1.00%6.50%
Norfolk5.50%2.00%7.50%
North Bend5.50%1.50%7.00%
North Platte5.50%1.50%7.00%
Oakland5.50%1.00%6.50%
Ogallala5.50%1.50%7.00%
Omaha5.50%1.50%7.00%
O'Neill5.50%1.50%7.00%
Ord5.50%1.50%7.00%
Papillion5.50%2.00%7.50%
Pender5.50%1.00%6.50%
Pierce5.50%1.00%6.50%
Plattsmouth5.50%1.50%7.00%
Ralston5.50%1.50%7.00%
Ravenna5.50%1.50%7.00%
Red Cloud5.50%1.50%7.00%
Schuyler5.50%1.50%7.00%
Scottsbluff5.50%1.50%7.00%
Seward5.50%1.50%7.00%
Sidney5.50%2.00%7.50%
South Sioux City5.50%1.50%7.00%
Springfield5.50%1.50%7.00%
St. Paul5.50%1.00%6.50%
Stanton5.50%1.50%7.00%
Stromsburg5.50%1.50%7.00%
Superior5.50%1.00%6.50%
Sutherland5.50%0.00%5.50%
Sutton5.50%1.50%7.00%
Syracuse5.50%1.00%6.50%
Tecumseh5.50%1.50%7.00%
Tekamah5.50%1.50%7.00%
Valentine5.50%1.50%7.00%
Valley5.50%1.50%7.00%
Wahoo5.50%1.50%7.00%
Wakefield5.50%1.00%6.50%
Waverly5.50%1.00%6.50%
Wayne5.50%1.50%7.00%
Weeping Water5.50%1.50%7.00%
West Point5.50%1.50%7.00%
Wilber5.50%1.50%7.00%
Wisner5.50%1.50%7.00%
Wood River5.50%1.50%7.00%
Wymore5.50%1.50%7.00%
York5.50%2.00%7.50%
Yutan5.50%0.00%5.50%

The total state and local sales tax rates are collected upon sale of most tangible personal property and some services in Nebraska. Products such as electronics, home decorations, clothing and toys are all subject to sales tax.

Important exemptions to the Nebraska sales tax include food for human consumption, medicine, medical equipment and newspapers. Sales tax does not have to be paid on these items. However, prepared food and food from vending machines are taxed.

The services that are taxed in Nebraska include computer software, delivery charges, hotel accommodations, satellite and cable TV, telephone services, pest control, detective services, vehicle towing or painting and security services.

Nebraska Property Tax

Property in Nebraska is assessed at the county level by a county assessor. On average, across all counties, Nebraska has some of the highest property taxes in the U.S. The state’s average effective property tax rate is 1.83%, which means that the average homeowner in Nebraska pays approximately that percentage of her home’s value in taxes each year. That’s the seventh-highest effective property tax rate in the U.S. If you are interested in refinancing a property in Nebraska or are looking to purchase a home there, our mortgage rates guide has important information that will help answer all of your questions about getting a mortgage in Nebraska.

Nebraska Gas Tax

Gasoline is subject to several taxes in Nebraska. The base fuel tax on gasoline, diesel and ethanol is 25.6 cents per gallon. Gasoline and ethanol are subject to an additional 0.9 cent per gallon “remedial action fee,” while the fee for diesel is 0.3 cents per gallon. That means the total tax on gasoline and ethanol is 27.9 cents per gallon, slightly below the national average gas tax of 29.9 cents per gallon.

Nebraska Cigarette Tax

The cigarette tax in Nebraska is just $0.64 per pack, about three cents per cigarette. That is the 11th-lowest cigarette tax in the country.

Nebraska Alcohol Tax

Planning on enjoying a drink while you’re in the Cornhusker State? In that case, you might want to know about the state’s alcohol excise tax. The excise tax rates on alcohol differ between beer, wine and liquor. The tax on beer is 31 cents per gallon (17.4 cents per six pack), the tax on wine is 95 cents per gallon (3.9 cents per glass) and the tax on liquor is $3.75 per gallon (1.11 cents per shot).

Nebraska Inheritance Tax

The Nebraska inheritance tax varies depending on the relation of the inheritor to the decedent. The tax identifies three categories of potential inheritance recipients: immediate relatives, remote relatives and others.

Immediate relatives include siblings, parents, grandparents, children, grandchildren and other direct descendants. Inheritors in this category receive an exemption of $40,000, so no tax is applied to the first $40,000 in inheritance. Above that amount, the tax for this category is 1%.

Remote relatives include nieces, nephews, aunts, uncles and any spouses or descendants thereof. Inheritors in this category receive an exemption of $15,000, above which the tax rate is 13%.

Any person receiving an inheritance who is not in one of the first two categories falls into the third category. For these inheritors, the exemption is $10,000 and the tax rate on all inheritance above that amount is 18%.

Photo credit: ©iStock.com/MidwestWilderness
  • Nebraska is one of just two states that allows for its Electoral College votes to be split in presidential elections.
  • Nebraska’s eastern half lies in the Central Time zone, while it’s western half is on Mountain Time.
  • Fremont, Nebraska is one of two cities in the U.S. that produces the nation’s supply of Spam.

Places with the Lowest Tax Burden

Are you curious how your tax burden stacks up against others in your state? SmartAsset’s interactive map highlights the counties with the lowest tax burden. Scroll over any county in the state to learn about taxes in that specific area.

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Rank County Income Tax Sales Tax Property Tax Fuel Tax

Methodology

Where you live can have a big impact on both which types of taxes you have to pay each year and how much money you spend on them. SmartAsset calculated the amount of money a specific person would pay in income, sales, property and fuel taxes in each county in the country and ranked the lowest to highest tax burden.

To better compare income tax burdens across counties, we used the national median household income. We then applied relevant deductions and exemptions before calculating federal, state and local income taxes.

In order to determine sales tax burden we estimated that 35% of take-home (after-tax) pay is spent on taxable goods. We multiplied the average sales tax rate for a county by the household income less income tax. This product is then multiplied by 35% to estimate the sales tax paid.

For property taxes, we compared the median property taxes paid in each county.

For fuel taxes, we first distributed statewide vehicle miles traveled down to the county level using the number of vehicles in each county. We then calculated the total number of licensed drivers within each county. The countywide miles were then distributed amongst the licensed drivers in the county, which gave us the miles driven per licensed driver. Using the nationwide average fuel economy, we calculated the average gallons of gas used per driver in each county and multiplied that by the fuel tax.

We then added the dollar amount for income, sales, property and fuel taxes to rank the counties to calculate a total tax burden.

Sources: US Census Bureau 2016 American Community Survey, Government Sources, Avalara, American Petroleum Institute, GasBuddy, UMTRI, Federal Highway Administration, SmartAsset