| Single Taxpayers |
| If taxable income is: |
| |
| over |
but not over |
The Nebraska tax is: |
| $0 |
$2,400 |
|
2.56% of taxable income |
| 2,400 |
17,500 |
$61.44 + |
3.57% of the excess over $2,400 |
| 17,500 |
27,000 |
$600.51 + |
5.12% of the excess over $17,500 |
| 27,000 |
----- |
$1,086.91 + |
6.84% of the excess over $27,000* |
| $111 personal exemption credit. |
| Married Taxpayers Filing Joint Returns and Surviving Spouses |
| If taxable income is: |
| |
| over |
but not over |
The Nebraska tax is: |
| $0 |
$4,800 |
|
2.56% of taxable income |
| 4,800 |
35,000 |
$122.88 + |
3.57% of the excess over $4,800 |
| 35,000 |
54,000 |
$1,201.02 + |
5.12% of the excess over $35,000 |
| 54,000 |
----- |
$2,173.82 + |
6.84% of the excess over $54,000* |
| $111 personal exemption credit. |
| Married Taxpayers Filing Separate Returns |
| If taxable income is: |
| |
| over |
but not over |
The Nebraska tax is: |
| $0 |
$2,400 |
|
2.56% of taxable income |
| 2,400 |
17,500 |
$61.44 + |
3.57% of the excess over $2,400 |
| 17,500 |
27,000 |
$600.51 + |
5.12% of the excess over $17,500 |
| 27,000 |
----- |
$1,086.91 + |
6.84% of the excess over $27,000* |
| $111 personal exemption credit. |
| Head of Household |
| If taxable income is: |
| |
| over |
but not over |
The Nebraska tax is: |
| $0 |
$4,500 |
|
2.56% of taxable income |
| 4,500 |
28,000 |
$115.20 + |
3.57% of the excess over $4,500 |
| 28,000 |
40,000 |
$954.15 + |
5.12% of the excess over $28,000 |
| 40,000 |
----- |
$1,568.55 + |
6.84% of the excess over $40,000* |
| $111 personal exemption credit. |
*If adjusted gross income is $156,400 or more ($78,200 if married filing separate), Nebraska itemized deductions are reduced and marginal tax rates are phased out.
