All states

Nebraska

Progressive brackets
Filing status
Income
Pre-tax adjustments
Itemized deductions
Household

Estimated taxes

Tax year 2025
Gross income$0
Total tax$0
Take-home pay$0

Overall effective rate: 0.0%

Federal

Adjusted gross income
$0
Standard deduction
$15,000
Taxable income
$0
Tax before credits
$0
Credits
- $0
Federal income tax
$0
Effective / marginal rate
0.0% / 0.0%

FICA

Social Security
$0
Medicare
$0
FICA total
$0

State — Nebraska (NE)

State taxable income
$0
State income tax
$0
State + local tax
$0
Effective / marginal rate
0.0% / 0.0%

Notes

  • Four progressive brackets for 2025: 2.46%, 3.51%, 5.01%, and 5.20% (top rate). Single and married-filing-separately share one schedule; joint and head-of-household have their own bracket thresholds.
  • The 5.20% top rate is being phased DOWN every year under LB 754 (2023): 6.64% (2023) → 5.84% (2024) → 5.20% (2025) → 4.55% (2026) → 3.99% (2027 and after). Only the top rate changes.
  • Nebraska sets its own standard deduction ($8,600 single / $8,600 MFS / $17,200 joint / $12,600 head of household for 2025), separate from the federal amount; the additional 65-or-older / blind amounts are not modelled.
  • Personal exemptions are a CREDIT, not a deduction: a $171 nonrefundable credit per exemption (taxpayer, spouse if filing jointly, and each dependent) is applied against the tax (Form 1040N line 18, residents only).
  • The tax base is FEDERAL AGI (Form 1040N line 5); Nebraska Schedule I additions/subtractions (non-Nebraska municipal-bond interest, the Social Security subtraction, etc.) are not modelled. Nebraska itemized deductions equal federal itemized minus state and local income taxes (no $10,000 SALT cap applied here).

Sources

Disclaimer: This is an informational estimate for the 2025 tax year only and is provided on a best-effort basis. It is not tax, legal, investment, or financial advice. Results are approximate, may be inaccurate or out of date, and may not reflect all credits, deductions, phase-outs, or local rules. This site assumes no liability for any decisions made or outcomes resulting from its use. Consult a qualified tax professional before filing or making any decisions.