Nebraska Statutes 77-2715.03. Individual income tax brackets and rates; Tax Commissioner; duties; tax tables; other taxes; tax rate
Current as of: 2023 | Check for updates
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(1) For taxable years beginning or deemed to begin on or after January 1, 2013, and before January 1, 2014, the following brackets and rates are hereby established for the Nebraska individual income tax:
| Individual Income Tax Brackets and Rates | ||||||
| Bracket | Single | Married, | Head of | Married, | Estates | Tax |
| Number | Individuals | Filing | Household | Filing | and | Rate |
| Jointly | Separate | Trusts | ||||
| 1 | $0-2,399 | $0-4,799 | $0-4,499 | $0-2,399 | $0-499 | 2.46% |
| 2 | $2,400- | $4,800- | $4,500- | $2,400- | $500- | |
| 17,499 | 34,999 | 27,999 | 17,499 | 4,699 | 3.51% | |
| 3 | $17,500- | $35,000- | $28,000- | $17,500- | $4,700- | |
| 26,999 | 53,999 | 39,999 | 26,999 | 15,149 | 5.01% | |
| 4 | $27,000 | $54,000 | $40,000 | $27,000 | $15,150 | |
| and Over | and Over | and Over | and Over | and Over | 6.84% |