Nebraska Income Tax Rate 2018 - 2019

Nebraska state income tax rate table for the 2018 - 2019 filing season has four income tax brackets with NE tax rates of 2.46%, 3.51%, 5.01% and 6.84% for Single, Married Filing Jointly, Married Filing Separately, and Head of Household statuses. The Nebraska tax rate is unchanged from last year, however, the income tax brackets increased due to the annual inflation adjustment.

Nebraska income tax rate and tax brackets shown in the table below are based on income earned between January 1, 2018 through December 31, 2018. Outlook for the 2019 Nebraska income tax rate is to remain unchanged with income tax brackets increasing due to the annual inflation adjustment.

Nebraska Single Income Tax Brackets
Income Tax BracketTax Rate 2018
$0to$3,1502.46%
$3,151to$18,8803.51%
$18,881to$30,4205.01%
$30,421to6.84%
Nebraska Married Filing Jointly Tax Brackets
Income Tax BracketTax Rate 2018
$0to$6,2902.46%
$6,291to$37,7603.51%
$37,761to$60,8405.01%
$60,841to6.84%
Nebraska Married Filing Separately Tax Brackets
Income Tax BracketTax Rate 2018
$0to$3,1502.46%
$3,151to$18,8803.51%
$18,881to$30,4205.01%
$30,421to6.84%
Nebraska Head of Household Tax Brackets
Income Tax BracketTax Rate 2018
$0to$5,8702.46%
$5,871to$30,2103.51%
$30,211to$45,1105.01%
$45,111to6.84%

Source: 2018 Nebraska State Tax Rate Schedule, published by the Nebraska Department of Revenue.

Please reference the Nebraska tax forms and instructions booklet published by the Nebraska Department of Revenue to determine if you owe state income tax or are due a state income tax refund. Nebraska income tax forms are generally published at the end of each calendar year, which will include any last minute 2018 - 2019 legislative changes to the NE tax rate or tax brackets. The Nebraska income tax rate tables and tax brackets shown on this web page are for illustration purposes only.

Nebraska Tax Brackets 2018 - 2019

Looking at the tax rate and tax brackets shown in the tables above for Nebraska, we can see that Nebraska collects individual income taxes differently for Single versus Married filing statuses, for example. We can also see the progressive nature of Nebraska state income tax rates from the lowest NE tax rate bracket of 2.46% to the highest NE tax rate bracket of 6.84%.

For single taxpayers living and working in the state of Nebraska:

  • Tax rate of 2.46% on the first $3,150 of taxable income.
  • Tax rate of 3.51% on taxable income between $3,151 and $18,880.
  • Tax rate of 5.01% on taxable income between $18,881 and $30,420.
  • Tax rate of 6.84% on taxable income over $30,420.

For married taxpayers living and working in the state of Nebraska:

  • Tax rate of 2.46% on the first $6,290 of taxable income.
  • Tax rate of 3.51% on taxable income between $6,291 and $37,760.
  • Tax rate of 5.01% on taxable income between $37,761 and $60,840.
  • Tax rate of 6.84% on taxable income over $60,840.

For the Single, Married Filing Jointly, Married Filing Separately, and Head of Household filing statuses, the NE tax rates and the number of tax brackets remain the same. Notice, however, the Nebraska income tax brackets for Married Filing Jointly increase from $3,150 to $6,290 (almost double) at 3.51%, and increase from $30,420 to $60,840 at 6.84% the highest tax bracket. Married Filing Separately income tax brackets are roughly one half that of the Married Filing Jointly income tax brackets in the state of Nebraska.

Last updated: January 17, 2019