Nebraska Taxes 2025
Complete tax guide and OBBBA calculator for NE residents
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Nebraska Tax Overview 2025
State Income Tax
2.46% - 5.84%
Graduated rate structure
Combined Sales Tax
6.94%
State 5.50% + Local 1.44%
Avg Property Tax
1.73%
Above average property taxes
💼 Nebraska Income Tax 2025
Nebraska has graduated income tax rates from 2.46% to 5.84%.
When filing your Nebraska state tax return, your income tax liability depends on your taxable income and filing status. Nebraska uses a graduated income tax structure.
Nebraska Income Tax Quick Facts
🛒 Nebraska Sales Tax 2025
Nebraska's combined average sales tax rate is 6.94%, which includes both state and local components. The state sales tax rate is 5.50%, while local jurisdictions add an average of 1.44%.
Sales Tax Breakdown
💡 Tip: Local sales tax rates vary by city and county. Your actual rate may be higher or lower depending on where you shop.
🏠 Nebraska Property Tax 2025
Nebraska's average effective property tax rate is 1.73%. Above average property taxes.
Property taxes in Nebraska are assessed at the local level by counties and municipalities. Rates can vary significantly between jurisdictions.
Example Annual Property Tax
| Home Value | Est. Annual Tax | Monthly |
|---|---|---|
| $250,000 | $4,325 | $360 |
| $400,000 | $6,920 | $577 |
| $600,000 | $10,380 | $865 |
OBBBA Tax Benefits for Nebraska Residents
Nebraska residents with higher property taxes benefit from increased SALT cap.
The One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025, introduced several new federal tax deductions that Nebraska residents can claim starting with their 2025 tax returns.
Available OBBBA Deductions for NE Residents:
Calculate Your Nebraska Tax Savings
Use our free OBBBA calculator to see exactly how much you could save on your 2025 federal taxes as a Nebraska resident.
Calculate My SavingsHow Nebraska Compares
| Tax Type | NE Rate | US Average | Comparison |
|---|---|---|---|
| Income Tax (Top Rate) | 2.46% - 5.84% | 5.1% | Varies |
| Sales Tax | 6.94% | 7.12% | Below Avg |
| Property Tax | 1.73% | 1.10% | Above Avg |
Frequently Asked Questions
What is the income tax rate in Nebraska?
Nebraska has a graduated income tax with rates of 2.46% - 5.84%. Nebraska has graduated income tax rates from 2.46% to 5.84%.
What is the sales tax in Nebraska?
The combined average sales tax rate in Nebraska is 6.94%. This includes the state rate of 5.50% plus an average local rate of 1.44%.
How do OBBBA deductions benefit Nebraska residents?
Nebraska residents with higher property taxes benefit from increased SALT cap. Nebraska residents can claim tips, overtime, auto loan interest, SALT, and senior bonus deductions on their federal returns.
When are Nebraska taxes due?
For tax year 2025, Nebraska state taxes are due on April 15, 2026, the same date as federal taxes. Extensions may be available if you need more time to file.