Nebraska

What's New



By the Numbers

Personal Income Tax Features (2015)
Range of Tax Rates 2.56% - 6.84%
Standard Deduction
  • $6,300 ($12,600 for Married Couples)
  • Personal Exemption Credit= $128 (2014)
    Dependent Exemption Credit= $128 (2014)
    Earned Income Tax Credit (EITC) 10% Refundable
  • Personal exemption is available as a credit
  • Corporate Income Tax Features (2015)
    Range of Tax Rates N/A
    Income Level at Which Top Rate Applies N/A
    Combined Reporting 5.58% - 7.81%
    Apportionment Factor (Payroll) $100,000
    Apportionment Factor (Property) Yes
    Apportionment Factor (Sales) 0%
    Sales Tax Features (2015)
    State Sales Tax Rate 5.50%
    Average Local Sales Tax Rate 0.55%
    Average Combined State & Local Sales Tax Rate 6.05%
    State Sales Tax Treatment of Groceries Exempt
    Local Sales Tax Treatment of Groceries Exempt
    Number of Services Taxed 30 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership Full
  • Sales tax applies to digital goods and services
  • Sales tax applies to digital goods and services
  • Property Tax Features (2015)
  • Levies a car tax.
  • Does not provide a meaningful homestead exemption or circuit breaker for non-elderly taxpayers.
  • Other Tax & Revenue Features (2015)
    Gasoline Tax Rate (per gallon) $0.265
    Diesel Tax Rate (per gallon) $0.266
    Cigarette Tax Rate (per pack) $0.64
    Estate or Inheritance Tax Yes
    Net Lottery Sales Per Capita $67 (2010)
    Tax Policy Oversight
    Tax Expenditure Report Yes
    Tax Incidence Analysis Capability Multiple taxes

    Last updated January 13, 2015