Taxes in Nebraska

Each state’s tax code is a multifaceted system with many moving parts, and Nebraska is no exception. The first step towards understanding Nebraska’s tax code is knowing the basics.

How does Nebraska rank?  Below, we have highlighted a number of tax rates, ranks, and measures detailing Nebraska’s income tax, business tax, sales tax, and property tax systems. Click the tabs below to explore!

Top Individual Income Tax Rate

6.84%

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State and Local Individual Income Tax Collections per Capita

$1162

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State and Local Tax Burden

9.2%

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Top Corporate Income Tax Rate

7.81%

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State Business Tax Climate Index Ranking

28

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State Sales Tax Rate

5.50%

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Average Local Sales Tax Rate

1.43%

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Combined State and Average Local Sales Tax Rate

6.93%

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State and Local General Sales Tax Collections per Capita

$985

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State Gasoline Tax Rate (cents per gallon)

30.20¢

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State Cigarette Tax Rate (dollars per 20-pack)

$0.64

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Property Taxes Paid as a Percentage of Owner-Occupied Housing Value

1.65%

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State and Local Property Tax Collections Per Capita

$1957

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Featured Articles

Biden Administration Changes to GILTI and FDII Will Yield Automatic State Tax Increases

May 25, 2021

Location Matters 2021: The State Tax Costs of Doing Business

May 5, 2021

State Conformity to Federal Pandemic-Related Tax Provisions in CARES and ARPA

April 1, 2021

Facts and Figures 2021: How Does Your State Compare?

March 10, 2021

State Aid in American Rescue Plan Act Is 116 Times States’ Revenue Losses

March 3, 2021

Which States Are Taxing Forgiven PPP Loans?

February 22, 2021

Related Articles

Biden Administration Changes to GILTI and FDII Will Yield Automatic State Tax Increases

Location Matters 2021: The State Tax Costs of Doing Business

Excluding GILTI and Reducing the Corporate Tax Rate Would Improve Nebraska’s Economic Competitiveness

ARPA’s Tax Cuts Limitation Is a Problem for More States Than You Think

State Conformity to Federal Pandemic-Related Tax Provisions in CARES and ARPA

State and Local Tax Burdens, Calendar Year 2019

Facts and Figures 2021: How Does Your State Compare?

Testimony: Prioritizing Comprehensive Tax Modernization in Nebraska

State Aid in American Rescue Plan Act Is 116 Times States’ Revenue Losses

Which States Are Taxing Forgiven PPP Loans?

State Individual Income Tax Rates and Brackets for 2021

Thirteen Priorities for Pro-Growth Tax Modernization in Nebraska

Where Did Americans Move in 2020?

State and Local Sales Tax Rates, 2021

State Tax Changes Effective January 1, 2021

Congress Passes $900 Billion Coronavirus Relief Package

Details and Analysis of State and Local Aid Under the Bipartisan State and Local Support and Small Business Protection Act of 2020

Wireless Tax Burden Remains High Due to Federal Surcharge Increase

The State Business Tax Climate Index Is Your Guide to Economic “Wins Above Replacement”

2021 State Business Tax Climate Index