2010 TaxGrams™
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State and Local Taxes
Nebraska State Tax Summary

Nebraska state tax summary, including corporate and individual Nebraska income taxes, credits, exemptions, deductions and more. Includes Nebraska estate, gift and inheritance tax, miscellaneous Nebraska taxes, pass-through entity treatment, payroll taxes, property taxes and Nebraska sales & use taxes.

Nebraska ranks #33 on the State Business Tax Climate Index (TaxFoundation.org).

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    taxmOuth Nebraska Taxes

Nebraska Tax Contacts

Nebraska Tax FAQs

Nebraska Tax Forms

Nebraska Corporate Taxes

  • taxmOuth Nebraska Corporate Taxes
  • Nebraska Tax Rates & Brackets:

    5.58%> $0
    7.81%> $50,000
  • Loss Carry-back/fwd: 0 Years Back / 5 Years Forward (Unlimited)
  • Throwback Sales?: N
  • Foreign Tax Deductible?: Y
  • Alternative Minimum Tax (AMT): N
  • Gross Receipts Tax: N
  • Capital Stock (Net Worth) Tax?: 0.030% ($15,000 max.)

Nebraska Tax Incentives and Credits

Nebraska Individual Income Taxes

  • taxmOuth Nebraska Individual Income Taxes
  • Nebraska tax rates and brackets:

    2.6%> $0
    3.57%> $2,400
    5.12%> $17,500
    6.84%> $27,000
  • Local Option IT Rate: None
  • Federal Inc used as Base?: Y
  • Standard Deductions: Single $5,450 / Joint $10,900
  • Personal Exemptions/Credits (c): Single $106(c) / Joint $212(c) / Dependent $106(c)
  • Federal Tax Deductible?: N
  • State Tax Deductible?: Y
  • Alternative Minimum Tax (AMT)?: Y

Nebraska Estate, Gift and Inheritance Taxes

Nebraska Miscellaneous Taxes

Nebraska Pass-through Tax Treatment

Nebraska Payroll Taxes

Nebraska Property Taxes

  • taxmOuth Nebraska Property Taxes
  • Median Tax Paid on Homes (Rank): $2,175 (#18)
  • Median Value of Homes: $126,500
  • Tax as % of Home Value (Rank): 1.72% (#3)
  • Median Income of Homeowner: $60,963
  • Tax as % of Income (Rank): 3.57% (#11)

Nebraska Sales and Use Taxes

  • taxmOuth Nebraska Sales and Use Taxes
  • State Rate: 5.5%
  • County & City (Weighted Ave): 1.01%
  • Combined State and Ave. Local Rates (Rank): 6.51% (#27)
  • General Treatment of Services: Exempt
  • Gasoline: Exempt
  • Groceries: Exempt

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