2023 Nebraska Income Tax Brackets & Rates
Nebraska taxes a single filer's taxable income at 4 rates for tax year 2023, from 2.46% on the first $3,700 to 6.64% above $35,730. These figures are provisional, last checked 2026-07-31.
Federal and state tax brackets, capital gains rates, and corporate tax rates for Nebraska in tax year 2023.
Federal Income Tax Brackets (2023)
| From | To | Rate |
|---|---|---|
| $0 | $11,000 | 10.00% |
| $11,000 | $44,725 | 12.00% |
| $44,725 | $95,375 | 22.00% |
| $95,375 | $182,100 | 24.00% |
| $182,100 | $231,250 | 32.00% |
| $231,250 | $578,125 | 35.00% |
| $578,125 | No limit | 37.00% |
Nebraska State Income Tax Brackets (2023)
| From | To | Rate |
|---|---|---|
| $0 | $3,700 | 2.46% |
| $3,700 | $22,170 | 3.51% |
| $22,170 | $35,730 | 5.01% |
| $35,730 | No limit | 6.64% |
Federal Capital Gains Tax Brackets (2023)
| From | To | Rate |
|---|---|---|
| $0 | $44,625 | 0.00% |
| $44,625 | $492,300 | 15.00% |
| $492,300 | No limit | 20.00% |
Additional Information
- Federal Corporate Tax Rate
- 21.00%
- State Corporate Tax Rate
- 7.25%
- Federal Standard Deduction (Single)
- $13,850
Common questions
- Does Nebraska have an income tax in 2023?
- Yes. Nebraska taxes a single filer's taxable income at 4 rates for tax year 2023, from 2.46% on the first $3,700 to 6.64% above $35,730.
- What is the top Nebraska income tax rate for 2023?
- 6.64%, on a single filer's taxable income above $35,730.
- Are the 2023 Nebraska income tax figures final?
- Not yet. They are provisional, last checked 2026-07-31, and will be confirmed against the final published schedule.
Sources & Trust
Every figure above is traceable to a published source. Each source is rated by what published it, not by how confident we feel about it.
Federal (United States) — 2023
OfficialValues verified- Rate bracketsNot separately cited
- Standard deductionNot separately cited
- Capital gainsNot separately cited
- Corporate rateNot separately cited
No source is recorded for this entry. Treat the figures as directional and verify them against the jurisdiction’s own publication before relying on them.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.
Nebraska — 2023
ProvisionalValues verifiedTY2023 standard deduction $7,900 is a lower-confidence review figure. Confirm against the 2023 Form 1040N instructions.
- Rate bracketsTier 1 · Primary authority
- Standard deductionNot separately cited
- Capital gainsNot separately cited
- Corporate rateNot separately cited
1 source— show— hide
Cited for Rate brackets · confirmed
Primary citation recorded with the tax table entry; coverage beyond the rate brackets is unconfirmed.
How we rate sources — tiers are derived from what published the document, not from our confidence in it.