Use your Nebraska taxable income found on line 14, Form 1040N. Only taxpayers filing paper returns may use the Nebraska Tax Table. If your Nebraska taxable income is more than the highest amount in the tax table, see instructions at the end of the table. Over But not over Single Married, filing jointly * Married, filing sepa- rately Head of a house- hold If Nebraska taxable income is — Your Nebraska tax is — And you are — If Nebraska taxable income is — And you are — If Nebraska taxable income is — And you are — 60 6,560 13,060 *A qualifying surviving spouse must also use this column. Continued on next page revenue.nebraska.gov 46 Over But not over Single Married, filing jointly * Married, filing sepa- rately Head of a house- hold Your Nebraska tax is — Over But not over Single Married, filing jointly * Married, filing sepa- rately Head of a house- hold Your Nebraska tax is — 2025 Nebraska Tax Table 2,760 9,260 15,760 6560 6660 $190 $163 $190 $163 6660 6760 $193 $165 $193 $165 6760 6860 $197 $168 $197 $168 6860 6960 $200 $170 $200 $170 6960 7060 $204 $172 $204 $172 7060 7160 $207 $175 $207 $175 7160 7260 $211 $177 $211 $177 7260 7360 $214 $180 $214 $180 7360 7460 $218 $182 $218 $182 7460 7560 $221 $185 $221 $185 7560 7660 $225 $187 $225 $188 7660 7760 $228 $190 $228 $192 7760 7860 $232 $192 $232 $195 7860 7960 $235 $195 $235 $199 7960 8060 $239 $197 $239 $202 8060 8160 $242 $200 $242 $206 8160 8260 $246 $204 $246 $209 8260 8360 $249 $207 $249 $213 8360 8460 $253 $211 $253 $216 8460 8560 $256 $214 $256 $220 8560 8660 $260 $218 $260 $223 8660 8760 $263 $221 $263 $227 8760 8860 $267 $225 $267 $230 8860 8960 $270 $228 $270 $234 8960 9060 $274 $232 $274 $237 9060 9160 $277 $235 $277 $241 9160 9260 $281 $239 $281 $244 9260 9360 $284 $242 $284 $248 9360 9460 $288 $246 $288 $251 9460 9560 $291 $249 $291 $255 9560 9660 $295 $253 $295 $258 9660 9760 $299 $256 $299 $262 9760 9860 $302 $260 $302 $265 9860 9960 $306 $263 $306 $269 9960 10060 $309 $267 $309 $272 10060 10160 $313 $270 $313 $276 10160 10260 $316 $274 $316 $280 10260 10360 $320 $277 $320 $283 10360 10460 $323 $281 $323 $287 10460 10560 $327 $284 $327 $290 10560 10660 $330 $288 $330 $294 10660 10760 $334 $292 $334 $297 10760 10860 $337 $295 $337 $301 10860 10960 $341 $299 $341 $304 10960 11060 $344 $302 $344 $308 11060 11160 $348 $306 $348 $311 11160 11260 $351 $309 $351 $315 11260 11360 $355 $313 $355 $318 11360 11460 $358 $316 $358 $322 11460 11560 $362 $320 $362 $325 11560 11660 $365 $323 $365 $329 11660 11760 $369 $327 $369 $332 11760 11860 $372 $330 $372 $336 11860 11960 $376 $334 $376 $339 11960 12060 $379 $337 $379 $343 12060 12160 $383 $341 $383 $346 12160 12260 $386 $344 $386 $350 12260 12360 $390 $348 $390 $353 12360 12460 $393 $351 $393 $357 12460 12560 $397 $355 $397 $360 12560 12660 $400 $358 $400 $364 12660 12760 $404 $362 $404 $367 12760 12860 $407 $365 $407 $371 12860 12960 $411 $369 $411 $374 12960 13060 $414 $372 $414 $378 13060 13160 $418 $376 $418 $381 13160 13260 $421 $379 $421 $385 13260 13360 $425 $383 $425 $388 13360 13460 $428 $386 $428 $392 13460 13560 $432 $390 $432 $395 13560 13660 $435 $393 $435 $399 13660 13760 $439 $397 $439 $402 13760 13860 $442 $400 $442 $406 13860 13960 $446 $404 $446 $409 13960 14060 $449 $407 $449 $413 14060 14160 $453 $411 $453 $416 14160 14260 $456 $414 $456 $420 14260 14360 $460 $418 $460 $423 14360 14460 $463 $421 $463 $427 14460 14560 $467 $425 $467 $430 14560 14660 $470 $428 $470 $434 14660 14760 $474 $432 $474 $437 14760 14860 $478 $435 $478 $441 14860 14960 $481 $439 $481 $444 14960 15060 $485 $442 $485 $448 15060 15160 $488 $446 $488 $452 15160 15260 $492 $449 $492 $455 15260 15360 $495 $453 $495 $459 15360 15460 $499 $456 $499 $462 15460 15560 $502 $460 $502 $466 15560 15660 $506 $463 $506 $469 15660 15760 $509 $467 $509 $473 15760 15860 $513 $471 $513 $476 15860 15960 $516 $474 $516 $480 15960 16060 $520 $478 $520 $483 16060 16160 $523 $481 $523 $487 16160 16260 $527 $485 $527 $490 16260 16360 $530 $488 $530 $494 16360 16460 $534 $492 $534 $497 16460 16560 $537 $495 $537 $501 16560 16660 $541 $499 $541 $504 16660 16760 $544 $502 $544 $508 16760 16860 $548 $506 $548 $511 16860 16960 $551 $509 $551 $515 16960 17060 $555 $513 $555 $518 17060 17160 $558 $516 $558 $522 17160 17260 $562 $520 $562 $525 17260 17360 $565 $523 $565 $529 17360 17460 $569 $527 $569 $532 17460 17560 $572 $530 $572 $536 17560 17660 $576 $534 $576 $539 17660 17760 $579 $537 $579 $543 17760 17860 $583 $541 $583 $546 17860 17960 $586 $544 $586 $550 17960 18060 $590 $548 $590 $553 18060 18160 $593 $551 $593 $557 18160 18260 $597 $555 $597 $560 18260 18360 $600 $558 $600 $564 18360 18460 $604 $562 $604 $567 18460 18560 $607 $565 $607 $571 18560 18660 $611 $569 $611 $574 18660 18760 $614 $572 $614 $578 18760 18860 $618 $576 $618 $581 18860 18960 $621 $579 $621 $585 18960 19060 $625 $583 $625 $588 19060 19160 $628 $586 $628 $592 19160 19260 $632 $590 $632 $595 19260 19360 $635 $593 $635 $599 19360 19460 $639 $597 $639 $602 19460 19560 $642 $600 $642 $606 60 160 $3 $3 $3 $3 160 260 $5 $5 $5 $5 260 360 $8 $8 $8 $8 360 460 $10 $10 $10 $10 460 560 $13 $13 $13 $13 560 660 $15 $15 $15 $15 660 760 $17 $17 $17 $17 760 860 $20 $20 $20 $20 860 960 $22 $22 $22 $22 960 1060 $25 $25 $25 $25 1060 1160 $27 $27 $27 $27 1160 1260 $30 $30 $30 $30 1260 1360 $32 $32 $32 $32 1360 1460 $35 $35 $35 $35 1460 1560 $37 $37 $37 $37 1560 1660 $40 $40 $40 $40 1660 1760 $42 $42 $42 $42 1760 1860 $45 $45 $45 $45 1860 1960 $47 $47 $47 $47 1960 2060 $49 $49 $49 $49 2060 2160 $52 $52 $52 $52 2160 2260 $54 $54 $54 $54 2260 2360 $57 $57 $57 $57 2360 2460 $59 $59 $59 $59 2460 2560 $62 $62 $62 $62 2560 2660 $64 $64 $64 $64 2660 2760 $67 $67 $67 $67 2760 2860 $69 $69 $69 $69 2860 2960 $72 $72 $72 $72 2960 3060 $74 $74 $74 $74 3060 3160 $77 $77 $77 $77 3160 3260 $79 $79 $79 $79 3260 3360 $81 $81 $81 $81 3360 3460 $84 $84 $84 $84 3460 3560 $86 $86 $86 $86 3560 3660 $89 $89 $89 $89 3660 3760 $91 $91 $91 $91 3760 3860 $94 $94 $94 $94 3860 3960 $96 $96 $96 $96 3960 4060 $99 $99 $99 $99 4060 4160 $102 $101 $102 $101 4160 4260 $105 $104 $105 $104 4260 4360 $109 $106 $109 $106 4360 4460 $112 $108 $112 $108 4460 4560 $116 $111 $116 $111 4560 4660 $119 $113 $119 $113 4660 4760 $123 $116 $123 $116 4760 4860 $127 $118 $127 $118 4860 4960 $130 $121 $130 $121 4960 5060 $134 $123 $134 $123 5060 5160 $137 $126 $137 $126 5160 5260 $141 $128 $141 $128 5260 5360 $144 $131 $144 $131 5360 5460 $148 $133 $148 $133 5460 5560 $151 $136 $151 $136 5560 5660 $155 $138 $155 $138 5660 5760 $158 $140 $158 $140 5760 5860 $162 $143 $162 $143 5860 5960 $165 $145 $165 $145 5960 6060 $169 $148 $169 $148 6060 6160 $172 $150 $172 $150 6160 6260 $176 $153 $176 $153 6260 6360 $179 $155 $179 $155 6360 6460 $183 $158 $183 $158 6460 6560 $186 $160 $186 $160

2025 Nebraska Tax Table — continued If Nebraska taxable income is — And you are — If Nebraska taxable income is — And you are — If Nebraska taxable income is — And you are — *A qualifying surviving spouse must also use this column. Continued on next page Over But not over Single Married, filing jointly * Married, filing sepa- rately Head of a house- hold Your Nebraska tax is — Over But not over Single Married, filing jointly * Married, filing sepa- rately Head of a house- hold Your Nebraska tax is — Over But not over Single Married, filing jointly * Married, filing sepa- rately Head of a house- hold Your Nebraska tax is — 19560 19660 $646 $604 $646 $609 19660 19760 $650 $607 $650 $613 19760 19860 $653 $611 $653 $616 19860 19960 $657 $614 $657 $620 19960 20060 $660 $618 $660 $623 20060 20160 $664 $621 $664 $627 20160 20260 $667 $625 $667 $631 20260 20360 $671 $628 $671 $634 20360 20460 $674 $632 $674 $638 20460 20560 $678 $635 $678 $641 20560 20660 $681 $639 $681 $645 20660 20760 $685 $643 $685 $648 20760 20860 $688 $646 $688 $652 20860 20960 $692 $650 $692 $655 20960 21060 $695 $653 $695 $659 21060 21160 $699 $657 $699 $662 21160 21260 $702 $660 $702 $666 21260 21360 $706 $664 $706 $669 21360 21460 $709 $667 $709 $673 21460 21560 $713 $671 $713 $676 21560 21660 $716 $674 $716 $680 21660 21760 $720 $678 $720 $683 21760 21860 $723 $681 $723 $687 21860 21960 $727 $685 $727 $690 21960 22060 $730 $688 $730 $694 22060 22160 $734 $692 $734 $697 22160 22260 $737 $695 $737 $701 22260 22360 $741 $699 $741 $704 22360 22460 $744 $702 $744 $708 22460 22560 $748 $706 $748 $711 22560 22660 $751 $709 $751 $715 22660 22760 $755 $713 $755 $718 22760 22860 $758 $716 $758 $722 22860 22960 $762 $720 $762 $725 22960 23060 $765 $723 $765 $729 23060 23160 $769 $727 $769 $732 23160 23260 $772 $730 $772 $736 23260 23360 $776 $734 $776 $739 23360 23460 $779 $737 $779 $743 23460 23560 $783 $741 $783 $746 23560 23660 $786 $744 $786 $750 23660 23760 $790 $748 $790 $753 23760 23860 $793 $751 $793 $757 23860 23960 $797 $755 $797 $760 23960 24060 $800 $758 $800 $764 24060 24160 $804 $762 $804 $767 24160 24260 $809 $765 $809 $771 24260 24360 $814 $769 $814 $774 24360 24460 $819 $772 $819 $778 24460 24560 $824 $776 $824 $781 24560 24660 $829 $779 $829 $785 24660 24760 $834 $783 $834 $788 24760 24860 $839 $786 $839 $792 24860 24960 $844 $790 $844 $795 24960 25060 $849 $793 $849 $799 25060 25160 $854 $797 $854 $803 25160 25260 $859 $800 $859 $806 25260 25360 $864 $804 $864 $810 25360 25460 $869 $807 $869 $813 25460 25560 $874 $811 $874 $817 25560 25660 $879 $814 $879 $820 25660 25760 $884 $818 $884 $824 25760 25860 $889 $822 $889 $827 25860 25960 $894 $825 $894 $831 25960 26060 $899 $829 $899 $834 26060 26160 $904 $832 $904 $838 26160 26260 $909 $836 $909 $841 26260 26360 $914 $839 $914 $845 26360 26460 $919 $843 $919 $848 26460 26560 $924 $846 $924 $852 26560 26660 $929 $850 $929 $855 26660 26760 $934 $853 $934 $859 26760 26860 $939 $857 $939 $862 26860 26960 $944 $860 $944 $866 26960 27060 $949 $864 $949 $869 27060 27160 $954 $867 $954 $873 27160 27260 $959 $871 $959 $876 27260 27360 $964 $874 $964 $880 27360 27460 $969 $878 $969 $883 27460 27560 $974 $881 $974 $887 27560 27660 $979 $885 $979 $890 27660 27760 $984 $888 $984 $894 27760 27860 $989 $892 $989 $897 27860 27960 $994 $895 $994 $901 27960 28060 $999 $899 $999 $904 28060 28160 $1,004 $902 $1,004 $908 28160 28260 $1,009 $906 $1,009 $911 28260 28360 $1,014 $909 $1,014 $915 28360 28460 $1,019 $913 $1,019 $918 28460 28560 $1,024 $916 $1,024 $922 28560 28660 $1,029 $920 $1,029 $925 28660 28760 $1,034 $923 $1,034 $929 28760 28860 $1,039 $927 $1,039 $932 28860 28960 $1,044 $930 $1,044 $936 28960 29060 $1,049 $934 $1,049 $939 29060 29160 $1,054 $937 $1,054 $943 29160 29260 $1,059 $941 $1,059 $946 29260 29360 $1,064 $944 $1,064 $950 29360 29460 $1,069 $948 $1,069 $953 29460 29560 $1,074 $951 $1,074 $957 29560 29660 $1,079 $955 $1,079 $960 29660 29760 $1,084 $958 $1,084 $964 29760 29860 $1,089 $962 $1,089 $967 29860 29960 $1,094 $965 $1,094 $971 29960 30060 $1,099 $969 $1,099 $974 30060 30160 $1,104 $972 $1,104 $978 30160 30260 $1,109 $976 $1,109 $982 30260 30360 $1,114 $979 $1,114 $985 30360 30460 $1,119 $983 $1,119 $989 30460 30560 $1,124 $986 $1,124 $992 30560 30660 $1,129 $990 $1,129 $996 30660 30760 $1,134 $994 $1,134 $999 30760 30860 $1,139 $997 $1,139 $1,003 30860 30960 $1,144 $1,001 $1,144 $1,006 30960 31060 $1,149 $1,004 $1,149 $1,010 31060 31160 $1,154 $1,008 $1,154 $1,013 31160 31260 $1,160 $1,011 $1,160 $1,017 31260 31360 $1,165 $1,015 $1,165 $1,020 31360 31460 $1,170 $1,018 $1,170 $1,024 31460 31560 $1,175 $1,022 $1,175 $1,027 31560 31660 $1,180 $1,025 $1,180 $1,031 31660 31760 $1,185 $1,029 $1,185 $1,034 31760 31860 $1,190 $1,032 $1,190 $1,038 31860 31960 $1,195 $1,036 $1,195 $1,041 31960 32060 $1,200 $1,039 $1,200 $1,045 32060 32160 $1,205 $1,043 $1,205 $1,048 32160 32260 $1,210 $1,046 $1,210 $1,052 32260 32360 $1,215 $1,050 $1,215 $1,055 32360 32460 $1,220 $1,053 $1,220 $1,059 32460 32560 $1,225 $1,057 $1,225 $1,062 32560 32660 $1,230 $1,060 $1,230 $1,066 32660 32760 $1,235 $1,064 $1,235 $1,069 32760 32860 $1,240 $1,067 $1,240 $1,073 32860 32960 $1,245 $1,071 $1,245 $1,076 32960 33060 $1,250 $1,074 $1,250 $1,080 33060 33160 $1,255 $1,078 $1,255 $1,083 33160 33260 $1,260 $1,081 $1,260 $1,087 33260 33360 $1,265 $1,085 $1,265 $1,090 33360 33460 $1,270 $1,088 $1,270 $1,094 33460 33560 $1,275 $1,092 $1,275 $1,097 33560 33660 $1,280 $1,095 $1,280 $1,101 33660 33760 $1,285 $1,099 $1,285 $1,104 33760 33860 $1,290 $1,102 $1,290 $1,108 33860 33960 $1,295 $1,106 $1,295 $1,111 33960 34060 $1,300 $1,109 $1,300 $1,115 34060 34160 $1,305 $1,113 $1,305 $1,118 34160 34260 $1,310 $1,116 $1,310 $1,122 34260 34360 $1,315 $1,120 $1,315 $1,125 34360 34460 $1,320 $1,123 $1,320 $1,129 34460 34560 $1,325 $1,127 $1,325 $1,132 34560 34660 $1,330 $1,130 $1,330 $1,136 34660 34760 $1,335 $1,134 $1,335 $1,139 34760 34860 $1,340 $1,137 $1,340 $1,143 34860 34960 $1,345 $1,141 $1,345 $1,146 34960 35060 $1,350 $1,144 $1,350 $1,150 35060 35160 $1,355 $1,148 $1,355 $1,154 35160 35260 $1,360 $1,151 $1,360 $1,157 35260 35360 $1,365 $1,155 $1,365 $1,161 35360 35460 $1,370 $1,158 $1,370 $1,164 35460 35560 $1,375 $1,162 $1,375 $1,168 35560 35660 $1,380 $1,165 $1,380 $1,171 35660 35760 $1,385 $1,169 $1,385 $1,175 35760 35860 $1,390 $1,173 $1,390 $1,178 35860 35960 $1,395 $1,176 $1,395 $1,182 35960 36060 $1,400 $1,180 $1,400 $1,185 36060 36160 $1,405 $1,183 $1,405 $1,189 36160 36260 $1,410 $1,187 $1,410 $1,192 36260 36360 $1,415 $1,190 $1,415 $1,196 36360 36460 $1,420 $1,194 $1,420 $1,199 36460 36560 $1,425 $1,197 $1,425 $1,203 36560 36660 $1,430 $1,201 $1,430 $1,206 36660 36760 $1,435 $1,204 $1,435 $1,210 36760 36860 $1,440 $1,208 $1,440 $1,213 36860 36960 $1,445 $1,211 $1,445 $1,217 36960 37060 $1,450 $1,215 $1,450 $1,220 37060 37160 $1,455 $1,218 $1,455 $1,224 37160 37260 $1,460 $1,222 $1,460 $1,227 37260 37360 $1,465 $1,225 $1,465 $1,231 37360 37460 $1,470 $1,229 $1,470 $1,234 37460 37560 $1,475 $1,232 $1,475 $1,238 37560 37660 $1,480 $1,236 $1,480 $1,241 37660 37760 $1,485 $1,239 $1,485 $1,245 37760 37860 $1,490 $1,243 $1,490 $1,248 37860 37960 $1,495 $1,246 $1,495 $1,252 37960 38060 $1,500 $1,250 $1,500 $1,255 38060 38160 $1,505 $1,253 $1,505 $1,259 38160 38260 $1,510 $1,257 $1,510 $1,262 38260 38360 $1,515 $1,260 $1,515 $1,266 38360 38460 $1,520 $1,264 $1,520 $1,269 38460 38560 $1,525 $1,267 $1,525 $1,273 38560 38660 $1,530 $1,271 $1,530 $1,277 38660 38760 $1,535 $1,274 $1,535 $1,282 38760 38860 $1,540 $1,278 $1,540 $1,287 38860 38960 $1,545 $1,281 $1,545 $1,292 38960 39060 $1,551 $1,285 $1,551 $1,297 39060 39160 $1,556 $1,288 $1,556 $1,302 39160 39260 $1,561 $1,292 $1,561 $1,307 39260 39360 $1,566 $1,295 $1,566 $1,312 39360 39460 $1,571 $1,299 $1,571 $1,317 39460 39560 $1,577 $1,302 $1,577 $1,322 39560 39660 $1,582 $1,306 $1,582 $1,327 39660 39760 $1,587 $1,309 $1,587 $1,332 39760 39860 $1,592 $1,313 $1,592 $1,337 39860 39960 $1,597 $1,316 $1,597 $1,342 39960 40060 $1,603 $1,320 $1,603 $1,347 40060 40160 $1,608 $1,323 $1,608 $1,352 40160 40260 $1,613 $1,327 $1,613 $1,357 33,360 26,460 19,560 47 revenue.nebraska.gov 22,660 29,560 36,460

2025 Nebraska Tax Table — continued If Nebraska taxable income is — And you are — If Nebraska taxable income is — And you are — If Nebraska taxable income is — And you are — *A qualifying surviving spouse must also use this column. Continued on next page Over But not over Single Married, filing jointly * Married, filing sepa- rately Head of a house- hold Your Nebraska tax is — Over But not over Single Married, filing jointly * Married, filing sepa- rately Head of a house- hold Your Nebraska tax is — Over But not over Single Married, filing jointly * Married, filing sepa- rately Head of a house- hold Your Nebraska tax is — 48 revenue.nebraska.gov 47160 47260 $1,977 $1,573 $1,977 $1,708 47260 47360 $1,982 $1,576 $1,982 $1,713 47360 47460 $1,987 $1,580 $1,987 $1,718 47460 47560 $1,993 $1,583 $1,993 $1,723 47560 47660 $1,998 $1,587 $1,998 $1,728 47660 47760 $2,003 $1,590 $2,003 $1,733 47760 47860 $2,008 $1,594 $2,008 $1,738 47860 47960 $2,013 $1,597 $2,013 $1,743 47960 48060 $2,019 $1,601 $2,019 $1,748 48060 48160 $2,024 $1,604 $2,024 $1,753 48160 48260 $2,029 $1,608 $2,029 $1,758 48260 48360 $2,034 $1,612 $2,034 $1,763 48360 48460 $2,039 $1,617 $2,039 $1,768 48460 48560 $2,045 $1,622 $2,045 $1,773 48560 48660 $2,050 $1,627 $2,050 $1,778 48660 48760 $2,055 $1,632 $2,055 $1,783 48760 48860 $2,060 $1,637 $2,060 $1,788 48860 48960 $2,065 $1,642 $2,065 $1,793 48960 49060 $2,071 $1,647 $2,071 $1,798 49060 49160 $2,076 $1,652 $2,076 $1,803 49160 49260 $2,081 $1,657 $2,081 $1,808 49260 49360 $2,086 $1,662 $2,086 $1,813 49360 49460 $2,091 $1,667 $2,091 $1,818 49460 49560 $2,097 $1,672 $2,097 $1,823 49560 49660 $2,102 $1,677 $2,102 $1,828 49660 49760 $2,107 $1,682 $2,107 $1,833 49760 49860 $2,112 $1,687 $2,112 $1,838 49860 49960 $2,117 $1,692 $2,117 $1,843 49960 50060 $2,123 $1,697 $2,123 $1,848 50060 50160 $2,128 $1,702 $2,128 $1,853 50160 50260 $2,133 $1,707 $2,133 $1,858 50260 50360 $2,138 $1,712 $2,138 $1,863 50360 50460 $2,143 $1,717 $2,143 $1,868 50460 50560 $2,149 $1,722 $2,149 $1,873 50560 50660 $2,154 $1,727 $2,154 $1,878 50660 50760 $2,159 $1,732 $2,159 $1,883 50760 50860 $2,164 $1,737 $2,164 $1,888 50860 50960 $2,169 $1,742 $2,169 $1,893 50960 51060 $2,175 $1,747 $2,175 $1,898 51060 51160 $2,180 $1,752 $2,180 $1,903 51160 51260 $2,185 $1,757 $2,185 $1,908 51260 51360 $2,190 $1,762 $2,190 $1,913 51360 51460 $2,195 $1,767 $2,195 $1,918 51460 51560 $2,201 $1,772 $2,201 $1,923 51560 51660 $2,206 $1,777 $2,206 $1,928 51660 51760 $2,211 $1,783 $2,211 $1,933 51760 51860 $2,216 $1,788 $2,216 $1,938 51860 51960 $2,221 $1,793 $2,221 $1,943 51960 52060 $2,227 $1,798 $2,227 $1,948 52060 52160 $2,232 $1,803 $2,232 $1,953 52160 52260 $2,237 $1,808 $2,237 $1,958 52260 52360 $2,242 $1,813 $2,242 $1,963 52360 52460 $2,247 $1,818 $2,247 $1,968 52460 52560 $2,253 $1,823 $2,253 $1,973 52560 52660 $2,258 $1,828 $2,258 $1,978 52660 52760 $2,263 $1,833 $2,263 $1,983 52760 52860 $2,268 $1,838 $2,268 $1,988 52860 52960 $2,273 $1,843 $2,273 $1,993 52960 53060 $2,279 $1,848 $2,279 $1,998 53060 53160 $2,284 $1,853 $2,284 $2,003 53160 53260 $2,289 $1,858 $2,289 $2,008 53260 53360 $2,294 $1,863 $2,294 $2,013 53360 53460 $2,299 $1,868 $2,299 $2,018 53460 53560 $2,305 $1,873 $2,305 $2,023 53560 53660 $2,310 $1,878 $2,310 $2,028 53660 53760 $2,315 $1,883 $2,315 $2,033 53760 53860 $2,320 $1,888 $2,320 $2,038 53860 53960 $2,325 $1,893 $2,325 $2,043 53960 54060 $2,331 $1,898 $2,331 $2,048 54060 54160 $2,336 $1,903 $2,336 $2,053 54160 54260 $2,341 $1,908 $2,341 $2,058 54260 54360 $2,346 $1,913 $2,346 $2,063 54360 54460 $2,351 $1,918 $2,351 $2,068 54460 54560 $2,357 $1,923 $2,357 $2,073 54560 54660 $2,362 $1,928 $2,362 $2,078 54660 54760 $2,367 $1,933 $2,367 $2,083 54760 54860 $2,372 $1,938 $2,372 $2,088 54860 54960 $2,377 $1,943 $2,377 $2,093 54960 55060 $2,383 $1,948 $2,383 $2,098 55060 55160 $2,388 $1,953 $2,388 $2,103 55160 55260 $2,393 $1,958 $2,393 $2,108 55260 55360 $2,398 $1,963 $2,398 $2,113 55360 55460 $2,403 $1,968 $2,403 $2,118 55460 55560 $2,409 $1,973 $2,409 $2,123 55560 55660 $2,414 $1,978 $2,414 $2,128 55660 55760 $2,419 $1,983 $2,419 $2,133 55760 55860 $2,424 $1,988 $2,424 $2,138 55860 55960 $2,429 $1,993 $2,429 $2,143 55960 56060 $2,435 $1,998 $2,435 $2,148 56060 56160 $2,440 $2,003 $2,440 $2,153 56160 56260 $2,445 $2,008 $2,445 $2,158 56260 56360 $2,450 $2,013 $2,450 $2,163 56360 56460 $2,455 $2,018 $2,455 $2,168 56460 56560 $2,461 $2,023 $2,461 $2,173 56560 56660 $2,466 $2,028 $2,466 $2,178 56660 56760 $2,471 $2,033 $2,471 $2,183 56760 56860 $2,476 $2,038 $2,476 $2,188 56860 56960 $2,481 $2,043 $2,481 $2,193 56960 57060 $2,487 $2,048 $2,487 $2,198 57060 57160 $2,492 $2,053 $2,492 $2,204 57160 57260 $2,497 $2,058 $2,497 $2,209 57260 57360 $2,502 $2,063 $2,502 $2,214 57360 57460 $2,507 $2,068 $2,507 $2,219 57460 57560 $2,513 $2,073 $2,513 $2,224 57560 57660 $2,518 $2,078 $2,518 $2,229 57660 57760 $2,523 $2,083 $2,523 $2,234 57760 57860 $2,528 $2,088 $2,528 $2,239 57860 57960 $2,533 $2,093 $2,533 $2,244 57960 58060 $2,539 $2,098 $2,539 $2,249 58060 58160 $2,544 $2,103 $2,544 $2,255 58160 58260 $2,549 $2,108 $2,549 $2,260 58260 58360 $2,554 $2,113 $2,554 $2,265 58360 58460 $2,559 $2,118 $2,559 $2,270 58460 58560 $2,565 $2,123 $2,565 $2,275 58560 58660 $2,570 $2,128 $2,570 $2,281 58660 58760 $2,575 $2,133 $2,575 $2,286 58760 58860 $2,580 $2,138 $2,580 $2,291 58860 58960 $2,585 $2,143 $2,585 $2,296 58960 59060 $2,591 $2,148 $2,591 $2,301 59060 59160 $2,596 $2,153 $2,596 $2,307 59160 59260 $2,601 $2,158 $2,601 $2,312 59260 59360 $2,606 $2,163 $2,606 $2,317 59360 59460 $2,611 $2,168 $2,611 $2,322 59460 59560 $2,617 $2,173 $2,617 $2,327 59560 59660 $2,622 $2,178 $2,622 $2,333 59660 59760 $2,627 $2,183 $2,627 $2,338 59760 59860 $2,632 $2,188 $2,632 $2,343 59860 59960 $2,637 $2,193 $2,637 $2,348 59960 60060 $2,643 $2,198 $2,643 $2,353 60060 60160 $2,648 $2,203 $2,648 $2,359 60160 60260 $2,653 $2,208 $2,653 $2,364 60260 60360 $2,658 $2,213 $2,658 $2,369 60360 60460 $2,663 $2,218 $2,663 $2,374 60460 60560 $2,669 $2,223 $2,669 $2,379 60560 60660 $2,674 $2,228 $2,674 $2,385 60660 60760 $2,679 $2,233 $2,679 $2,390 60760 60860 $2,684 $2,238 $2,684 $2,395 60860 60960 $2,689 $2,243 $2,689 $2,400 40260 40360 $1,618 $1,330 $1,618 $1,362 40360 40460 $1,623 $1,334 $1,623 $1,367 40460 40560 $1,629 $1,337 $1,629 $1,372 40560 40660 $1,634 $1,341 $1,634 $1,377 40660 40760 $1,639 $1,345 $1,639 $1,382 40760 40860 $1,644 $1,348 $1,644 $1,387 40860 40960 $1,649 $1,352 $1,649 $1,392 40960 41060 $1,655 $1,355 $1,655 $1,397 41060 41160 $1,660 $1,359 $1,660 $1,402 41160 41260 $1,665 $1,362 $1,665 $1,407 41260 41360 $1,670 $1,366 $1,670 $1,412 41360 41460 $1,675 $1,369 $1,675 $1,417 41460 41560 $1,681 $1,373 $1,681 $1,422 41560 41660 $1,686 $1,376 $1,686 $1,427 41660 41760 $1,691 $1,380 $1,691 $1,432 41760 41860 $1,696 $1,383 $1,696 $1,437 41860 41960 $1,701 $1,387 $1,701 $1,442 41960 42060 $1,707 $1,390 $1,707 $1,447 42060 42160 $1,712 $1,394 $1,712 $1,452 42160 42260 $1,717 $1,397 $1,717 $1,457 42260 42360 $1,722 $1,401 $1,722 $1,462 42360 42460 $1,727 $1,404 $1,727 $1,467 42460 42560 $1,733 $1,408 $1,733 $1,472 42560 42660 $1,738 $1,411 $1,738 $1,477 42660 42760 $1,743 $1,415 $1,743 $1,482 42760 42860 $1,748 $1,418 $1,748 $1,487 42860 42960 $1,753 $1,422 $1,753 $1,492 42960 43060 $1,759 $1,425 $1,759 $1,497 43060 43160 $1,764 $1,429 $1,764 $1,502 43160 43260 $1,769 $1,432 $1,769 $1,507 43260 43360 $1,774 $1,436 $1,774 $1,512 43360 43460 $1,779 $1,439 $1,779 $1,517 43460 43560 $1,785 $1,443 $1,785 $1,522 43560 43660 $1,790 $1,446 $1,790 $1,527 43660 43760 $1,795 $1,450 $1,795 $1,532 43760 43860 $1,800 $1,453 $1,800 $1,537 43860 43960 $1,805 $1,457 $1,805 $1,542 43960 44060 $1,811 $1,460 $1,811 $1,547 44060 44160 $1,816 $1,464 $1,816 $1,552 44160 44260 $1,821 $1,467 $1,821 $1,557 44260 44360 $1,826 $1,471 $1,826 $1,562 44360 44460 $1,831 $1,474 $1,831 $1,567 44460 44560 $1,837 $1,478 $1,837 $1,572 44560 44660 $1,842 $1,481 $1,842 $1,577 44660 44760 $1,847 $1,485 $1,847 $1,582 44760 44860 $1,852 $1,488 $1,852 $1,587 44860 44960 $1,857 $1,492 $1,857 $1,592 44960 45060 $1,863 $1,495 $1,863 $1,597 45060 45160 $1,868 $1,499 $1,868 $1,602 45160 45260 $1,873 $1,502 $1,873 $1,607 45260 45360 $1,878 $1,506 $1,878 $1,612 45360 45460 $1,883 $1,509 $1,883 $1,617 45460 45560 $1,889 $1,513 $1,889 $1,622 45560 45660 $1,894 $1,516 $1,894 $1,627 45660 45760 $1,899 $1,520 $1,899 $1,632 45760 45860 $1,904 $1,524 $1,904 $1,637 45860 45960 $1,909 $1,527 $1,909 $1,642 45960 46060 $1,915 $1,531 $1,915 $1,647 46060 46160 $1,920 $1,534 $1,920 $1,652 46160 46260 $1,925 $1,538 $1,925 $1,657 46260 46360 $1,930 $1,541 $1,930 $1,662 46360 46460 $1,935 $1,545 $1,935 $1,667 46460 46560 $1,941 $1,548 $1,941 $1,672 46560 46660 $1,946 $1,552 $1,946 $1,677 46660 46760 $1,951 $1,555 $1,951 $1,682 46760 46860 $1,956 $1,559 $1,956 $1,687 46860 46960 $1,961 $1,562 $1,961 $1,692 46960 47060 $1,967 $1,566 $1,967 $1,697 47060 47160 $1,972 $1,569 $1,972 $1,703 54,060 47,160 40,260 57,160 50,260 43,360

49 revenue.nebraska.gov 2025 Nebraska Tax Table — continued If Nebraska taxable income is — And you are — If Nebraska taxable income is — And you are — If Nebraska taxable income is — And you are — 72,160 60,960 Over But not over Single Married, filing jointly * Married, filing sepa- rately Head of a house- hold Your Nebraska tax is — Over But not over Single Married, filing jointly * Married, filing sepa- rately Head of a house- hold Your Nebraska tax is — Over But not over Single Married, filing jointly * Married, filing sepa- rately Head of a house- hold Your Nebraska tax is — 66,560 60960 61060 $2,695 $2,248 $2,695 $2,405 61060 61160 $2,700 $2,253 $2,700 $2,411 61160 61260 $2,705 $2,258 $2,705 $2,416 61260 61360 $2,710 $2,263 $2,710 $2,421 61360 61460 $2,715 $2,268 $2,715 $2,426 61460 61560 $2,721 $2,273 $2,721 $2,431 61560 61660 $2,726 $2,278 $2,726 $2,437 61660 61760 $2,731 $2,284 $2,731 $2,442 61760 61860 $2,736 $2,289 $2,736 $2,447 61860 61960 $2,741 $2,294 $2,741 $2,452 61960 62060 $2,747 $2,299 $2,747 $2,457 62060 62160 $2,752 $2,304 $2,752 $2,463 62160 62260 $2,757 $2,309 $2,757 $2,468 62260 62360 $2,762 $2,314 $2,762 $2,473 62360 62460 $2,767 $2,319 $2,767 $2,478 62460 62560 $2,773 $2,324 $2,773 $2,483 62560 62660 $2,778 $2,329 $2,778 $2,489 62660 62760 $2,783 $2,334 $2,783 $2,494 62760 62860 $2,788 $2,339 $2,788 $2,499 62860 62960 $2,793 $2,344 $2,793 $2,504 62960 63060 $2,799 $2,349 $2,799 $2,509 63060 63160 $2,804 $2,354 $2,804 $2,515 63160 63260 $2,809 $2,359 $2,809 $2,520 63260 63360 $2,814 $2,364 $2,814 $2,525 63360 63460 $2,819 $2,369 $2,819 $2,530 63460 63560 $2,825 $2,374 $2,825 $2,535 63560 63660 $2,830 $2,379 $2,830 $2,541 63660 63760 $2,835 $2,384 $2,835 $2,546 63760 63860 $2,840 $2,389 $2,840 $2,551 63860 63960 $2,845 $2,394 $2,845 $2,556 63960 64060 $2,851 $2,399 $2,851 $2,561 64060 64160 $2,856 $2,404 $2,856 $2,567 64160 64260 $2,861 $2,409 $2,861 $2,572 64260 64360 $2,866 $2,414 $2,866 $2,577 64360 64460 $2,871 $2,419 $2,871 $2,582 64460 64560 $2,877 $2,424 $2,877 $2,587 64560 64660 $2,882 $2,429 $2,882 $2,593 64660 64760 $2,887 $2,434 $2,887 $2,598 64760 64860 $2,892 $2,439 $2,892 $2,603 64860 64960 $2,897 $2,444 $2,897 $2,608 64960 65060 $2,903 $2,449 $2,903 $2,613 65060 65160 $2,908 $2,454 $2,908 $2,619 65160 65260 $2,913 $2,459 $2,913 $2,624 65260 65360 $2,918 $2,464 $2,918 $2,629 65360 65460 $2,923 $2,469 $2,923 $2,634 65460 65560 $2,929 $2,474 $2,929 $2,639 65560 65660 $2,934 $2,479 $2,934 $2,645 65660 65760 $2,939 $2,484 $2,939 $2,650 65760 65860 $2,944 $2,489 $2,944 $2,655 65860 65960 $2,949 $2,494 $2,949 $2,660 65960 66060 $2,955 $2,499 $2,955 $2,665 66060 66160 $2,960 $2,504 $2,960 $2,671 66160 66260 $2,965 $2,509 $2,965 $2,676 66260 66360 $2,970 $2,514 $2,970 $2,681 66360 66460 $2,975 $2,519 $2,975 $2,686 66460 66560 $2,981 $2,524 $2,981 $2,691 66560 66660 $2,986 $2,529 $2,986 $2,697 66660 66760 $2,991 $2,534 $2,991 $2,702 66760 66860 $2,996 $2,539 $2,996 $2,707 66860 66960 $3,001 $2,544 $3,001 $2,712 66960 67060 $3,007 $2,549 $3,007 $2,717 67060 67160 $3,012 $2,554 $3,012 $2,723 67160 67260 $3,017 $2,559 $3,017 $2,728 67260 67360 $3,022 $2,564 $3,022 $2,733 67360 67460 $3,027 $2,569 $3,027 $2,738 67460 67560 $3,033 $2,574 $3,033 $2,743 67560 67660 $3,038 $2,579 $3,038 $2,749 67660 67760 $3,043 $2,584 $3,043 $2,754 67760 67860 $3,048 $2,589 $3,048 $2,759 67860 67960 $3,053 $2,594 $3,053 $2,764 67960 68060 $3,059 $2,599 $3,059 $2,769 68060 68160 $3,064 $2,604 $3,064 $2,775 68160 68260 $3,069 $2,609 $3,069 $2,780 68260 68360 $3,074 $2,614 $3,074 $2,785 68360 68460 $3,079 $2,619 $3,079 $2,790 68460 68560 $3,085 $2,624 $3,085 $2,795 68560 68660 $3,090 $2,629 $3,090 $2,801 68660 68760 $3,095 $2,634 $3,095 $2,806 68760 68860 $3,100 $2,639 $3,100 $2,811 68860 68960 $3,105 $2,644 $3,105 $2,816 68960 69060 $3,111 $2,649 $3,111 $2,821 69060 69160 $3,116 $2,654 $3,116 $2,827 69160 69260 $3,121 $2,659 $3,121 $2,832 69260 69360 $3,126 $2,664 $3,126 $2,837 69360 69460 $3,131 $2,669 $3,131 $2,842 69460 69560 $3,137 $2,674 $3,137 $2,847 69560 69660 $3,142 $2,679 $3,142 $2,853 69660 69760 $3,147 $2,684 $3,147 $2,858 69760 69860 $3,152 $2,689 $3,152 $2,863 69860 69960 $3,157 $2,694 $3,157 $2,868 69960 70060 $3,163 $2,699 $3,163 $2,873 70060 70160 $3,168 $2,704 $3,168 $2,879 70160 70260 $3,173 $2,709 $3,173 $2,884 70260 70360 $3,178 $2,714 $3,178 $2,889 70360 70460 $3,183 $2,719 $3,183 $2,894 70460 70560 $3,189 $2,724 $3,189 $2,899 70560 70660 $3,194 $2,729 $3,194 $2,905 70660 70760 $3,199 $2,734 $3,199 $2,910 70760 70860 $3,204 $2,739 $3,204 $2,915 70860 70960 $3,209 $2,744 $3,209 $2,920 70960 71060 $3,215 $2,749 $3,215 $2,925 71060 71160 $3,220 $2,754 $3,220 $2,931 71160 71260 $3,225 $2,759 $3,225 $2,936 71260 71360 $3,230 $2,764 $3,230 $2,941 71360 71460 $3,235 $2,769 $3,235 $2,946 71460 71560 $3,241 $2,774 $3,241 $2,951 71560 71660 $3,246 $2,779 $3,246 $2,957 71660 71760 $3,251 $2,785 $3,251 $2,962 71760 71860 $3,256 $2,790 $3,256 $2,967 71860 71960 $3,261 $2,795 $3,261 $2,972 71960 72060 $3,267 $2,800 $3,267 $2,977 72060 72160 $3,272 $2,805 $3,272 $2,983 72160 72260 $3,277 $2,810 $3,277 $2,988 72260 72360 $3,282 $2,815 $3,282 $2,993 72360 72460 $3,287 $2,820 $3,287 $2,998 72460 72560 $3,293 $2,825 $3,293 $3,003 72560 72660 $3,298 $2,830 $3,298 $3,009 72660 72760 $3,303 $2,835 $3,303 $3,014 72760 72860 $3,308 $2,840 $3,308 $3,019 72860 72960 $3,313 $2,845 $3,313 $3,024 72960 73060 $3,319 $2,850 $3,319 $3,029 73060 73160 $3,324 $2,855 $3,324 $3,035 73160 73260 $3,329 $2,860 $3,329 $3,040 73260 73360 $3,334 $2,865 $3,334 $3,045 73360 73460 $3,339 $2,870 $3,339 $3,050 73460 73560 $3,345 $2,875 $3,345 $3,055 73560 73660 $3,350 $2,880 $3,350 $3,061 73660 73760 $3,355 $2,885 $3,355 $3,066 73760 73860 $3,360 $2,890 $3,360 $3,071 73860 73960 $3,365 $2,895 $3,365 $3,076 73960 74060 $3,371 $2,900 $3,371 $3,081 74060 74160 $3,376 $2,905 $3,376 $3,087 74160 74260 $3,381 $2,910 $3,381 $3,092 74260 74360 $3,386 $2,915 $3,386 $3,097 74360 74460 $3,391 $2,920 $3,391 $3,102 74460 74560 $3,397 $2,925 $3,397 $3,107 74560 74660 $3,402 $2,930 $3,402 $3,113 74660 74760 $3,407 $2,935 $3,407 $3,118 74760 74860 $3,412 $2,940 $3,412 $3,123 74860 74960 $3,417 $2,945 $3,417 $3,128 74960 75060 $3,423 $2,950 $3,423 $3,133 75060 75160 $3,428 $2,955 $3,428 $3,139 75160 75260 $3,433 $2,960 $3,433 $3,144 75260 75360 $3,438 $2,965 $3,438 $3,149 75360 75460 $3,443 $2,970 $3,443 $3,154 75460 75560 $3,449 $2,975 $3,449 $3,159 75560 75660 $3,454 $2,980 $3,454 $3,165 75660 75760 $3,459 $2,985 $3,459 $3,170 75760 75860 $3,464 $2,990 $3,464 $3,175 75860 75960 $3,469 $2,995 $3,469 $3,180 75960 76060 $3,475 $3,000 $3,475 $3,185 76060 76160 $3,480 $3,005 $3,480 $3,191 76160 76260 $3,485 $3,010 $3,485 $3,196 76260 76360 $3,490 $3,015 $3,490 $3,201 76360 76460 $3,495 $3,020 $3,495 $3,206 76460 76560 $3,501 $3,025 $3,501 $3,211 76560 76660 $3,506 $3,030 $3,506 $3,217 76660 76760 $3,511 $3,035 $3,511 $3,222 76760 76860 $3,516 $3,040 $3,516 $3,227 76860 76960 $3,521 $3,045 $3,521 $3,232 76960 77060 $3,527 $3,050 $3,527 $3,237 77060 77160 $3,532 $3,055 $3,532 $3,243 77160 77260 $3,537 $3,060 $3,537 $3,248 77260 77360 $3,542 $3,065 $3,542 $3,253 77360 77460 $3,547 $3,070 $3,547 $3,258 77460 77560 $3,553 $3,075 $3,553 $3,263 77560 77660 $3,558 $3,080 $3,558 $3,269 77660 77760 $3,563 $3,085 $3,563 $3,274 *A qualifying surviving spouse must also use this column. Over $77,760 • Use the following worksheet if your Nebraska taxable income is more than the maximum amount included in the 2025 Nebraska Tax Table. The tax table shown above calculates tax to the midpoint of the bracket. The amounts shown below represent tax calculated on $77,760, the endpoint of the bracket. Single Add $3,566 plus 5.20% of the amount over $77,760. __________ Married, filing jointly or qualifying surviving spouse Add $3,088 plus 5.20% of the amount over $77,760. __________ Married, filing separately Add $3,566 plus 5.20% of the amount over $77,760. __________ Head of household Add $3,276 plus 5.20% of the amount over $77,760. __________ This is your Nebraska income tax. (Enter on line 15, Form 1040N; or if you are a nonresident or partial-year resident, enter on line 6a, Nebraska Schedule III.) (Your taxable income - $77,760) x .0520 + $3,566 = Your Nebraska tax. (Your taxable income - $77,760) x .0520 + $3,088 = Your Nebraska tax. (Your taxable income - $77,760) x .0520 + $3,566 = Your Nebraska tax. (Your taxable income - $77,760) x .0520 + $3,276 = Your Nebraska tax.

Local Sales and Use Tax Codes and Rates Adams (002) 1.00% Ainsworth (003) 1.50 Albion (004) 1.50 Alliance (008) 1.50 Alma (009) 2.00 Ansley (015) 1.00 Arapahoe (016) 1.50 Arcadia (017) 1.00 Arlington (018) 1.50 Arnold (019) 1.00 Ashland (021) 1.50 Atkinson (023) 1.50 Auburn (025) 1.00 Bancroft (030) 1.50 Bassett (035) 1.50 Battle Creek (036) 1.50 Bayard (037) 1.00 Beatrice (039) 2.00 Beaver City (040) 1.00 Beaver Crossing (041) 1.00 Beemer (043) 1.50 Bellevue (046) 1.50 Bellwood (047) 1.50 Benedict (049) 1.50 Benkelman (050) 1.50 Bennet (051) 1.00 Bennington (052) 1.50 Bertrand (053) 1.50 Big Springs (055) 1.00 Blair (057) 1.50 Bloomfield (058) 1.00 Blue Hill (060) 1.50 Brainard (066) 1.00 Bridgeport (068) 1.00 Broken Bow (072) 1.50 Brownville (073) 1.00 Bruning (075) 1.50 Burwell (081) 1.50 Byron (084) 1.00 Cairo (085) 1.00 Callaway (086) 1.00 Cambridge (087) 2.00 Cedar Rapids (092) 1.00 Central City (094) 1.50 Ceresco (095) 1.50 Chadron (096) 2.00 Chambers (097) 1.00 Chappell (099) 2.00 Chester (100) 1.00 Clarks (101) 1.50 Clarkson (102) 1.50 Clatonia (103) 0.50 Clay Center (104) 1.50 Clearwater (105) 1.50 Coleridge (108) 1.00 Columbus (110) 1.50 Cordova (114) 1.00 Cortland (116) 1.00 Cozad (119) 1.50 Crawford (122) 1.50 Creighton (123) 1.00 Crete (125) 2.00 Crofton (126) 1.50 Curtis (129) beginning 4/1/2025 1.50

1/1/2025 to 3/31/2025 1.00 Dakota City (131) 1.00 Dakota County (922) 0.50 Dannebrog (134) 1.00 Davey (137) 1.50 David City (138) 2.00 Daykin (140) 1.00 Decatur (141) 2.00 Deshler (143) 1.00 DeWeese (144) 1.00 DeWitt (145) 1.00 Diller (147) 1.00 Dodge (150) 1.50 Doniphan (151) 1.00 Dorchester (152) 1.50 Douglas (153) 1.50 Duncan (156) 1.50 Eagle (159) 1.00 Edgar (161) 1.00 Edison (162) 1.00 Elgin (164) 1.00 Elm Creek (167) 1.00 Elmwood (168) 1.50 Elwood (170) 1.00 Emerson (172) 1.50 Eustis (176) beginning 4/1/2025 1.50 1/1/2025 to 3/31/2025 1.00 Ewing (177) 1.50 Exeter (178) 1.50% Fairbury (179) 2.00 Fairfield (180) 1.50 Falls City (182) 2.00 Farnam (183) 1.00 Fordyce (187) 1.00 Fort Calhoun (188) 1.50 Franklin (190) 1.00 Fremont (191) 1.50 Friend (192) beginning 4/1/2025 2.00

1/1/2025 to 3/31/2025 1.50 Fullerton (193) 2.00 Gage County (934) 0.00 Geneva (198) 2.00 Genoa (199) 2.00 Gering (200) 2.00 Gibbon (201) 1.50 Gordon (206) 1.50 Gothenburg (207) 1.50 Grafton (208) 1.50 Grand Island (210) 2.00 Grant (211) 1.00 Greeley (212) 1.50 Greenwood (213) 1.00 Gresham (214) 1.50 Gretna (215) 2.00 Guide Rock (217) 1.50 Hallam (221) 1.00 Halsey (222) 0.50 Harrison (227) 1.50 Hartington (228) 1.50 Harvard (229) 1.00 Hastings (230) 1.50 Hay Springs (231) 1.00 Hebron (235) 1.50 Hemingford (236) 1.50 Henderson (237) 1.50 Hickman (242) 1.50 Hildreth (243) 1.00 Holdrege (245) 1.50 Hooper (248) 1.00 Howells (251) 1.50 Hubbard (252) 1.50 Hubbell (253) 1.00 Humboldt (254) 1.50 Humphrey (255) 2.00 Hyannis (257) 1.00 Imperial (258) 1.00 Jackson (263) 1.50 Jansen (264) 1.00 Juniata (268) 1.50 Kearney (269) 1.50 Kenesaw (270) 1.50 Kimball (273) 1.00 Laurel (276) 1.00 LaVista (274) 2.00 Lawrence (277) 1.00 Leigh (279) 1.50 Lewellen (281) 1.00 Lexington (283) 1.50 Lincoln (285) 1.75 Lindsay (286) beginning 10/1/2025 1.50 Linwood (287) 1.00 Loomis (291) 1.00 Louisville (293) 1.50 Loup City (294) 2.00 Lyons (298) 2.00 Madison (299) 1.50 Malcolm (302) 1.00 Manley (304) 0.50 Marquette (305) 1.50 Maywood (311) 1.50 McCook (312) 2.00 McCool Junction (313) 1.50 Meadow Grove (317) 1.50 Milford (322) 1.00 Milligan (325) 1.50 Minatare (326) beginning 1/1/2025 1.00 Minden (327) 2.00 Mitchell (328) 1.50 Monroe (330) 1.50 Morrill (332) 1.00 Mullen (334) beginning 4/1/2025 2.00 1/1/2025 to 3/31/2025 1.50 Murray (336) 1.00 Nebraska City (339) 1.50 Nehawka (340) 1.00 Neligh (341) 1.00 Nelson (342) 1.50 Newman Grove (346) 1.50 Niobrara (349) 1.00 Norfolk (351) beginning 4/1/2025 2.00 1/1/2025 to 3/31/2025 1.50 North Bend (353) 1.50% North Platte (355) 2.00 Oakland (358) 1.50 Oconto (360) 1.00 Odell (362) 1.00 Ogallala (363) 1.50 Omaha (365) 1.50 O’Neill (366) 1.50 Orchard (368) 1.50 Ord (369) 1.50 Osceola (371) 1.50 Oshkosh (372) 2.00 Osmond (373) 1.50 Oxford (376) 1.50 Palmer (379) 1.50 Palmyra (380) 1.00 Papillion (382) 2.00 Pawnee City (383) 2.00 Paxton (384) 2.00 Pender (385) 1.50 Peru (386) 1.00 Petersburg (387) 1.00 Pierce (390) 1.00 Pilger (391) 1.50 Plainview (392) 1.50 Platte Center (393) 1.50 Plattsmouth (394) 1.50 Pleasanton (396) 1.00 Plymouth (397) 1.50 Ponca (399) 1.50 Ralston (407) 1.50 Randolph (408) 1.50 Ravenna (409) 1.50 Red Cloud (411) 1.50 Republican City (412) 1.00 Rising City (415) 1.00 Roca (418) 1.50 Rulo (424) beginning 4/1/2025 1.00 Rushville (425) 1.50 St. Edward (452) 1.50 St. Paul (454) 1.50 Sargent (428) 2.00 Schuyler (430) 1.50 Scottsbluff (432) 1.50 Scribner (433) 1.50 Seward (435) 2.00 Shelby (436) 1.50 Shickley (438) beginning 4/1/2025 1.00 Sidney (441) 2.00 Silver Creek (442) 1.00 South Sioux City (446) 1.50 Spalding (447) 1.50 Spencer (448) 1.00 Springfield (450) 1.50 Springview (451) 1.00 Stanton (456) 1.50 Sterling (462) 1.00 Stromsburg (467) 1.50 Stuart (468) 1.50 Superior (470) 1.50 Sutherland (472) 1.50 Sutton (473) 1.50 Syracuse (475) 1.00 Tecumseh (481) 1.50 Tekamah (482) 2.00 Terrytown (483) 1.00 Thedford (485) beginning 4/1/2025 1.00 Tilden (487) 1.50 Trenton (489) 1.50 Uehling (491) 1.00 Unadilla (493) 1.50 Upland (495) 1.50 Utica (496) 1.50 Valentine (497) 1.50 Valley (498) 1.50 Verdigre (502) 1.50 Wahoo (506) 2.00 Wakefield (507) 1.00 Waterloo (512) 2.00 Wauneta (513) 1.00 Wausa (514) 1.00 Waverly (515) 1.50 Wayne (516) 1.50 Weeping Water (517) 1.50 West Point (519) 2.00 Wilber (523) beginning 7/1/2025 1.00 1/1/2025 to 6/30/2025 1.50 Wisner (530) 2.00 Wood River (533) 1.50 Wymore (534) 1.50 Wynot (535) 1.50 York (536) 2.00

Jurisdiction Jurisdiction The use tax reported on the original return cannot be changed on an amended return, see instructions. Jurisdiction Local Rate Local Rate Local Rate 50 revenue.nebraska.gov