Nebraska Tax Rate Chronologies
INDIVIDUAL INCOME TAX
Standard Corporation Sales Sales Tax
Tax Primary Rate By Bracket Number1 Personal Deductions Income Tax and Use Collection
Year Rate 1 2 3 4 Exemption2 Single and Joint3 Rate4 Tax Rate13 Fee5 Apr. 1, 2024 7 2.46% 3.51% 5.01% 5.84% $166 $8,350 $16,700 5.58 & 5.84% 5.5 & 2.75% 3.00% Jan. 1, 2024 7 2.46 3.51 5.01 5.84 166 8,350 16,700 5.58 & 5.84 5.5 3.00 Jan. 1, 2023 7 2.46 3.51 5.01 6.64 157 7,900 15,800 5.58 & 7.25 5.5 3.00 Oct. 1, 2022 7 2.46 3.51 5.01 6.84 146 7,350 14,700 5.58 & 7.50 5.5 3.00 Jan. 1, 2022 7 2.46 3.51 5.01 6.84 146 7,350 14,700 5.58 & 7.50 5.5 2.50 Jan. 1, 2021 7 2.46 3.51 5.01 6.84 142 7,100 14,200 5.58 & 7.81 5.5 2.50 Jan. 1, 2020 7 2.46 3.51 5.01 6.84 140 7,000 14,000 5.58 & 7.81 5.5 2.50 Jan. 1, 2019 7 2.46 3.51 5.01 6.84 137 6,900 13,800 5.58 & 7.81 5.5 2.50 Jan. 1, 2018 7 2.46 3.51 5.01 6.84 134 6,750 13,500 5.58 & 7.81 5.5 2.50 Jan. 1, 2017 7 2.46 3.51 5.01 6.84 132 6,350 12,700 5.58 & 7.81 5.5 2.50 Jan. 1, 2016 7 2.46 3.51 5.01 6.84 131 6,300 12,600 5.58 & 7.81 5.5 2.50 Jan. 1, 2015 7 2.46 3.51 5.01 6.84 130 6,300 12,600 5.58 & 7.81 5.5 2.50 Jan. 1, 2014 7 2.46 3.51 5.01 6.84 128 6,200 12,400 5.58 & 7.81 5.5 2.50 Jan. 1, 20136 7 2.46 3.51 5.01 6.84 126 6,100 12,200 5.58 & 7.81 5.5 2.50 Jan. 1, 2012 3.70 2.56 3.57 5.12 6.84 123 5,950 11.900 5.58 & 7.81 5.5 2.50 Jan. 1, 2011 3.70 2.56 3.57 5.12 6.84 120 5,800 11.600 5.58 & 7.81 5.5 2.50 Jan. 1, 2010 3.70 2.56 3.57 5.12 6.84 118 5,700 11,400 5.58 & 7.81 5.5 2.50 Jan. 1, 2009 3.70 2.56 3.57 5.12 6.84 118 5,700 11,400 5.58 & 7.81 5.5 2.50 Jan. 1, 2008 3.70 2.56 3.57 5.12 6.84 113 5,450 10,900 5.58 & 7.81 5.5 2.50 Jan. 1, 2007 3.70 2.56 3.57 5.12 6.84 111 5,350 10,700 5.58 & 7.81 5.5 2.50 Jan. 1, 2006 3.70 2.56 3.57 5.12 6.84 106 5,130 8,580 5.58 & 7.81 5.5 2.50 Jan. 1, 2005 3.70 2.56 3.57 5.12 6.84 103 4,980 8,320 5.58 & 7.81 5.5 2.50 Jan. 1, 2004 3.70 2.56 3.57 5.12 6.84 101 4,850 8,140 5.58 & 7.81 5.5 2.50 Jan. 1, 2003 3.70 2.56 3.57 5.12 6.84 99 4,750 7,950 5.58 & 7.81 5.5 2.50 Oct. 1, 2002 3.70 2.51 3.49 5.01 6.68 97 4,700 7,850 5.58 & 7.81 5.5 2.50 Jan. 1, 2002 3.70 2.51 3.49 5.01 6.68 97 4,700 7,850 5.58 & 7.81 5.0 2.50 & 0.50 Jan. 1, 2001 3.70 2.51 3.49 5.01 6.68 94 4,550 7,600 5.58 & 7.81 5.0 2.50 & 0.50 Jan. 1, 2000 3.70 2.51 3.49 5.01 6.68 91 4,400 7,350 5.58 & 7.81 5.0 2.50 & 0.50 July 1, 1999 3.70 2.51 3.49 5.01 6.68 89 4,300 7,200 5.58 & 7.81 5.0 2.50 & 0.50 Jan. 1, 1999 3.70 2.51 3.49 5.01 6.68 89 4,300 7,200 5.58 & 7.81 4.5 2.50 & 0.50 July 1, 1998 3.70 2.51 3.49 5.01 6.68 88 4,250 7,100 5.58 & 7.81 4.5 2.50 & 0.50 Jan. 1, 1997 3.70 2.51 3.49 5.01 6.68 86 4,150 6,900 5.58 & 7.81 5.0 2.50 & 0.50 Jan. 1, 1996 3.70 2.62 3.65 5.24 6.99 72 4,000 6,700 5.58 & 7.81 5.0 2.50 & 0.50 Jan. 1, 1995 3.70 2.62 3.65 5.24 6.99 69 3,900 6,550 5.58 & 7.81 5.0 2.50 & 0.50 Apr. 1, 1994 3.70 2.62 3.65 5.24 6.99 69 3,800 6,350 5.58 & 7.81 5.0 2.50 & 0.50 Jan. 1, 1994 3.70 2.62 3.65 5.24 6.99 69 3,800 6,350 5.58 & 7.81 5.0 0.75 & 0.25 Apr. 1, 1993 3.70 2.62 3.65 5.24 6.99 65 3,700 6,200 5.58 & 7.81 5.0 0.75 & 0.25 Jan. 1, 1993 3.70 2.62 3.65 5.24 6.99 65 3,700 6,200 5.58 & 7.81 5.0 2.50 & 0.50 1 For tax years prior to 2013, rates within the brackets are calculated as a percent of the primary rate. Effective for tax years beginning on or after January 1, 2024, the individual income tax brackets are as follows:
Bracket Married, Filing Head of Single Individuals/
No. Jointly Household Married, Filing Separately
1 $0 - 7,790 $0 - 7,270 $0 - 3,900
2 $7,790 - 46,760 $7,270 - 37,400 $3,900 - 23,370
3 $46,760 - 75,340 $37,400 - 55,850 $23,370 - 37,670
4 Over $75,340 Over $55,850 Over $37,670 Effective for tax years beginning on or after January 1, 2023 and before January 1, 2024, the individual income tax brackets are as follows:
Bracket Married, Filing Head of Single Individuals/
No. Jointly Household Married, Filing Separately
1 $0 - 7,390 $0 - 6,900 $0 - 3,700
2 $7,390 - 44,350 $6,900 - 35,480 $3,700 - 22,170
3 $44,350 - 71,460 $35,480 - 52,980 $22,170 - 35,730
4 Over $71,460 Over $52,980 Over $35,730 Table 1 — Income Tax and Sales Tax Rates History of Individual Income Tax Brackets prior to 2023. Rev. 3-2024 History of years prior to 1993.
Nebraska Tax Rate Chronologies Table 1 — Income Tax and Sales Tax Rates (Continued) Preferential tax rates are phased out for those taxpayers with federal adjusted gross income (AGI) greater than: Not Applicable beginning in 201812 $166,800 in 2009 $313,800 in 201711 $159,950 in 2008 $128,950 in 2000 $311,300 in 201610 $156,400 in 2007 $126,600 in 1999 $309,050 in 20159 $150,500 in 2006 $124,500 in 1998 $305,050 in 20148 $145,950 in 2005 $121,200 in 1997 $300,000 in 2013 $142,700 in 2004 $117,950 in 1996 $173,650 in 2012 $139,500 in 2003 $114,700 in 1995 $169,550 in 2011 $137,300 in 2002 $111,800 in 1994 $167,100 in 2010 $132,950 in 2001 $108,450 in 1993 2 Beginning in 1993, a nonrefundable personal exemption credit was implemented. The credit was phased out as federal AGI increased for higher income taxpayers through tax year 2005. 3 The standard deduction was phased out as federal AGI increases for higher income taxpayers through tax year 2005. Also, itemized deductions for higher income taxpayers were phased out similar to current federal phaseout provisions through tax year 2005. 4 Beginning in 2008, the first rate is applied to the first $100,000 of taxable income, and the second rate is applied to the taxable income amount over $100,00. For taxable years beginning January 1, 1993 and prior to January 1, 2008, the first rate is applied to the first $50,000 of taxable income, and the second rate is applied to the taxable income amount over $50,000. 5 Effective April 1, 1993 to March 31, 1994, the first rate was applied to the first $2,000, and the second rate was applied to the amount over $2,000. Effective April 1, 1994, the first rate was on the first $3,000, and the second rate was on the amount over $3,000. Effective October 1, 2002, the collection fee was 2.5% on the first $3,000 only, which operates as a monthly cap of $75. Effective October 1, 2022, the collection fee was increased to 3% of the first $5,000, with a monthly cap of $150. 6 LB970 reduced income tax rates beginning for tax year 2013 and expanded income tax brackets beginning for tax year 2014. 7 The use of the primary rate to determine tax rates terminated for years after 2012. 8 Single $254,200; Head of Household $279,650; Married, Filing Separately $152,525; Married, Filing Jointly $305,050. 9 Single $258,250; Head of Household $284,050; Married, Filing Separately $154,950; Married, Filing Jointly $309,900. 10 Single $259,400; Head of Household $285,350; Married, Filing Separately $155,650; Married, Filing Jointly $311,300. 11 Single $261,500; Head of Household $287,650; Married, Filing Separately $156,900; Married, Filing Jointly $313,800. 12 The additional Tax Rate Schedule is not applicable for tax years 2018 through 2025. 13 The first Good Life Districts were effective on April 1, 2024. The reduced state rate of 2.75% is imposed on taxable transactions within a Good Life District. The state sales tax rate outside a Good Life District remains at 5.5%. Rev. 3-2024 Interest Rate Assessed on State Taxes As of January 1, 2023, simple interest will be assessed at the rate of 5% on delinquent tax payments and applied to eligible credits or refunds of taxes collected by the state. The rate of interest on delinquent payments of any taxes or special assessments was: • 3% from 1/1/2021 through 12/31/2022 • 5% from 1/1/2019 through 12/31/2020 • 3% from 1/1/2013 through 12/31/2018 • 5% from 1/1/2009 through 12/31/2012 • 8% from 1/1/2007 through 12/31/2008 • 6% from 1/1/2003 through 12/31/2006 • 9% from 1/1/1995 through 12/31/2002 • 7% from 1/1/1993 through 12/31/1994 • 14% through 12/31/1993