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Nebraska tax help, forms and answers to thousands of Nebraska tax questions. Handy summary of all Nebraska taxes, including corporate and individual Nebraska income taxes, credits, exemptions, deductions and more. Includes Nebraska estate, gift and inheritance tax, miscellaneous Nebraska taxes, pass-through entity treatment, payroll taxes, property taxes and Nebraska sales & use taxes.

Nebraska ranks #33 on the State Business Tax Climate Index (TaxFoundation.org).

Nebraska State Tax Summary (TaxGrams ™)
Corporate Taxes
   Rates & Brackets:
      5.58%> $0
      7.81%> $50,000
   Loss Carry-back/fwd: 0 Years Back / 5 Years Forward (Unlimited)
   Throwback Sales?: N
   Foreign Tax Deductible?: Y
   Alternative Minimum Tax (AMT): N
   Gross Receipts Tax: N
   Capital Stock (Net Worth) Tax?: 0.030% ($15,000 max.)

Credits and Incentives
   Job Credits?: Y
   R&D Credits?: Y
   Investment Credits?: Y

Individual Taxes
   Rates & Brackets:
      2.6%> $0
      3.57%> $2,400
      5.12%> $17,500
      6.84%> $27,000
   Local Option IT Rate: None
   Federal Inc used as Base?: Y
   Standard Deductions: Single $5,450 / Joint $10,900
   Personal Exemptions/Credits (c): Single $106(c) / Joint $212(c) / Dependent $106(c)
   Federal Tax Deductible?: N
   State Tax Deductible?: Y
   Alternative Minimum Tax (AMT)?: Y

Inheritance, Gift, Estate, Death Taxes
   Gift Tax?: N
   Estate Tax?: Decoupled
   Inheritance Tax?: Y
   Generation-Skipping Tax?: N

Miscellaneous Taxes
   Gas Tax: 26.9 cents/gallon
   Diesel Tax: 26.3 cents/gallon
   Cigarette Tax: 64.0 cents/20 pack

Pass-through Entities
   LLC Pass-through Recognized?: Y
   S-Corp Pass-through Recognized?: Y

Payroll Taxes
   Unemployment Insurance Tax Index (TaxFoundation.org): #15

Property Taxes
   Median Tax Paid on Homes (Rank): $2,175 (#18)
   Median Value of Homes: $126,500
   Tax as % of Home Value (Rank): 1.72% (#3)
   Median Income of Homeowner: $60,963
   Tax as % of Income (Rank): 3.57% (#11)

Sales and Use Taxes
   State Rate: 5.5%
   County & City (Weighted Ave): 1.01%
   Combined State and Ave. Local Rates (Rank): 6.51% (#27)
   General Treatment of Services: Exempt
   Gas Exemption: Exempt
   Grocery Exemption: Exempt

 
 

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Nebraska Statutes

Searchable statutes, Constitution, UCC and Appendices database.

http://statutes.unicam.state.ne.us

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Nebraska Tax Code

Revenue Statutes (Chapter 77). Laws pertaining to Nebraska Revenue and Taxation.

http://uniweb.legislature.ne.gov/laws/browse-chapters.php?chapter=77

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Nebraska Tax Forms

Most forms are available in a fill-in format, meaning you can view, complete, and print the form from your computer. You will need the latest version of the free Acrobat Reader.

http://www.revenue.ne.gov/tax/current/current.html

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