2025 Nebraska Tax Tables for Individual Income Tax

# 2025 Nebraska Tax Table

Use your Nebraska taxable income found on line 14, Form 1040N.

Text version of this table

If Nebraska taxable income is —	And you are -	If Nebraska taxable income is —	And you are —	If Nebraska taxable income is —	And you are —
Over But not over	Single Married,Married, Head fliing fliing of a jointly sepa- house- * rately hold Your Nebraska tax is —	Over But not over	Single Married, Married, Head fliing fliing of a jointly sepa- house- * rately hold Your Nebraska tax is —	Over But not over	Single Married,Married, Head fliing fliing of a jointly sepa- house- * rately hold Your Nebraska tax is —
60		6,560		13,060
60 160 160 260 260 360 360 460 460 560 560 660	$3 $3 $3 $3 $5 $5 $5 $5 $8 $8 $8 $8 $10 $10 $10 $10 $13 $13 $13 $13 $15 $15 $15 $15	6560 6660 6660 6760 6760 6860 6860 6960 6960 7060 7060 7160	$190 $163 $190 $163 $193 $165 $193 $165 $197 $168 $197 $168 $200 $170 $200 $170 $204 $172 $204 $172 $207 $175 $207 $175	13060 13160 13160 13260 13260 13360 13360 13460 13460 13560 13560 13660	$418 $376 $418 $381 $421 $379 $421 $385 $425 $383 $425 $388 $428 $386 $428 $392 $432 $390 $432 $395 $435 $393 $435 $399
660 760 760 860 860 960 960 1060	$17 $17 $17 $17 $20 $20 $20 $20 $22 $22 $22 $22 $25 $25 $25 $25	7160 7260 7260 7360 7360 7460 7460 7560	$211 $177 $211 $177 $214 $180 $214 $180 $218 $182 $218 $182 $221 $185 $221 $185	13660 13760 13760 13860 13860 13960 13960 14060	$439 $397 $439 $402 $442 $400 $442 $406 $446 $404 $446 $409 $449 $407 $449 $413
1060 1160 1160 1260 1260 1360 1360 1460 1460 1560 1560 1660	$27 $27 $27 $27 $30 $30 $30 $30 $32 $32 $32 $32 $35 $35 $35 $35 $37 $37 $37 $37 $40 $40 $40 $40	7560 7660 7660 7760 7760 7860 7860 7960 7960 8060 8060 8160	$225 $187 $225 $188 $228 $190 $228 $192 $232 $192 $232 $195 $235 $195 $235 $199 $239 $197 $239 $202 $242 $200 $242 $206	14060 14160 14160 14260 14260 14360 14360 14460 14460 14560 14560 14660	$453 $411 $453 $416 $456 $414 $456 $420 $460 $418 $460 $423 $463 $421 $463 $427 $467 $425 $467 $430 $470 $428 $470 $434
1660 1760 1760 1860 1860 1960 1960 2060	$42 $42 $42 $42 $45 $45 $45 $45 $47 $47 $47 $47 $49 $49 $49 $49	8160 8260 8260 8360 8360 8460 8460 8560	$246 $204 $246 $209 $249 $207 $249 $213 $253 $211 $253 $216 $256 $214 $256 $220	14660 14760 14760 14860 14860 14960 14960 15060	$474 $432 $474 $437 $478 $435 $478 $441 $481 $439 $481 $444 $485 $442 $485 $448
2060 2160 2160 2260 2260 2360 2360 2460 2460 2560 2560 2660	$52 $52 $52 $52 $54 $54 $54 $54 $57 $57 $57 $57 $59 $59 $59 $59 $62 $62 $62 $62 $64 $64 $64 $64	8560 8660 8660 8760 8760 8860 8860 8960 8960 9060 9060 9160	$260 $218 $260 $223 $263 $221 $263 $227 $267 $225 $267 $230 $270 $228 $270 $234 $274 $232 $274 $237 $277 $235 $277 $241	15060 15160 15160 15260 15260 15360 15360 15460 15460 15560 15560 15660	$488 $446 $488 $452 $492 $449 $492 $455 $495 $453 $495 $459 $499 $456 $499 $462 $502 $460 $502 $466 $506 $463 $506 $469
2660 2760	$67 $67 $67 $67	9160 9260	$281 $239 $281 $244	15660 15760	$509 $467 $509 $473
2,760		9,260		15,760
2760 2860 2860 2960 2960 3060 3060 3160 3160 3260 3260 3360	$69 $69 $69 $69 $72 $72 $72 $72 $74 $74 $74 $74 $77 $77 $77 $77 $79 $79 $79 $79 $81 $81 $81 $81	9260 9360 9360 9460 9460 9560 9560 9660 9660 9760 9760 9860	$284 $242 $284 $248 $288 $246 $288 $251 $291 $249 $291 $255 $295 $253 $295 $258 $299 $256 $299 $262 $302 $260 $302 $265	15760 15860 15860 15960 15960 16060 16060 16160 16160 16260 16260 16360	$513 $471 $513 $476 $516 $474 $516 $480 $520 $478 $520 $483 $523 $481 $523 $487 $527 $485 $527 $490 $530 $488 $530 $494
3360 3460 3460 3560 3560 3660 3660 3760	$84 $84 $84 $84 $86 $86 $86 $86 $89 $89 $89 $89 $91 $91 $91 $91	9860 9960 9960 10060 10060 10160 10160 10260	$306 $263 $306 $269 $309 $267 $309 $272 $313 $270 $313 $276 $316 $274 $316 $280	16360 16460 16460 16560 16560 16660 16660 16760	$534 $492 $534 $497 $537 $495 $537 $501 $541 $499 $541 $504 $544 $502 $544 $508
3760 3860 3860 3960 3960 4060 4060 4160 4160 4260 4260 4360	$94 $94 $94 $94 $96 $96 $96 $96 $99 $99 $99 $99 $102 $101 $102 $101 $105 $104 $105 $104 $109 $106 $109 $106	10260 10360 10360 10460 10460 10560 10560 10660 10660 10760 10760 10860	$320 $277 $320 $283 $323 $281 $323 $287 $327 $284 $327 $290 $330 $288 $330 $294 $334 $292 $334 $297 $337 $295 $337 $301	16760 16860 16860 16960 16960 17060 17060 17160 17160 17260 17260 17360	$548 $506 $548 $511 $551 $509 $551 $515 $555 $513 $555 $518 $558 $516 $558 $522 $562 $520 $562 $525 $565 $523 $565 $529
4360 4460 4460 4560 4560 4660 4660 4760	$112 $108 $112 $108 $116 $111 $116 $111 $119 $113 $119 $113 $123 $116 $123 $116	10860 10960 10960 11060 11060 11160 11160 11260	$341 $299 $341 $304 $344 $302 $344 $308 $348 $306 $348 $311 $351 $309 $351 $315	17360 17460 17460 17560 17560 17660 17660 17760	$569 $527 $569 $532 $572 $530 $572 $536 $576 $534 $576 $539 $579 $537 $579 $543
4760 4860 4860 4960 4960 5060 5060 5160 5160 5260 5260 5360	$127 $118 $127 $118 $130 $121 $130 $121 $134 $123 $134 $123 $137 $126 $137 $126 $141 $128 $141 $128 $144 $131 $144 $131	11260 11360 11360 11460 11460 11560 11560 11660 11660 11760 11760 11860	$355 $313 $355 $318 $358 $316 $358 $322 $362 $320 $362 $325 $365 $323 $365 $329 $369 $327 $369 $332 $372 $330 $372 $336	17760 17860 17860 17960 17960 18060 18060 18160 18160 18260 18260 18360	$583 $541 $583 $546 $586 $544 $586 $550 $590 $548 $590 $553 $593 $551 $593 $557 $597 $555 $597 $560 $600 $558 $600 $564
5360 5460 5460 5560 5560 5660 5660 5760	$148 $133 $148 $133 $151 $136 $151 $136 $155 $138 $155 $138 $158 $140 $158 $140	11860 11960 11960 12060 12060 12160 12160 12260	$376 $334 $376 $339 $379 $337 $379 $343 $383 $341 $383 $346 $386 $344 $386 $350	18360 18460 18460 18560 18560 18660 18660 18760	$604 $562 $604 $567 $607 $565 $607 $571 $611 $569 $611 $574 $614 $572 $614 $578
5760 5860 5860 5960 5960 6060 6060 6160 6160 6260 6260 6360	$162 $143 $162 $143 $165 $145 $165 $145 $169 $148 $169 $148 $172 $150 $172 $150 $176 $153 $176 $153 $179 $155 $179 $155	12260 12360 12360 12460 12460 12560 12560 12660 12660 12760 12760 12860	$390 $348 $390 $353 $393 $351 $393 $357 $397 $355 $397 $360 $400 $358 $400 $364 $404 $362 $404 $367 $407 $365 $407 $371	18760 18860 18860 18960 18960 19060 19060 19160 19160 19260 19260 19360	$618 $576 $618 $581 $621 $579 $621 $585 $625 $583 $625 $588 $628 $586 $628 $592 $632 $590 $632 $595 $635 $593 $635 $599
6360 6460 6460 6560	$183 $158 $183 $158 $186 $160 $186 $160	12860 12960 12960 13060	$411 $369 $411 $374 $414 $372 $414 $378	19360 19460 19460 19560	$639 $597 $639 $602 $642 $600 $642 $606
*A qualifying surviving spouse must also use this column. Continued on next page

# Over But not Single Married, Married, Head over

And you are - taxable And you are -

Text version of this table

If Nebraska taxable income is —	And you are —	If Nebraska taxable income is —	And you are —	If Nebraska taxable income is —	And you are —
Over But not over	Single Married,Married, Head fliing fliing of a jointly sepa- house- * rately hold Your Nebraska tax is —	Over But not over	Single Married,Married, Head fliing fliing of a jointly sepa- house- * rately hold Your Nebraska tax is —	Over But not over	Single Married,Married, Head fliing fliing of a jointly sepa- house- * rately hold Your Nebraska tax is —
19,560		26,460		33,360
19560 19660 19660 19760 19760 19860 19860 19960 19960 20060 20060 20160	$646 $604 $646 $609 $650 $607 $650 $613 $653 $611 $653 $616 $657 $614 $657 $620 $660 $618 $660 $623 $664 $621 $664 $627	26460 26560 26560 26660 26660 26760 26760 26860 26860 26960 26960 27060	$924 $846 $924 $852 $929 $850 $929 $855 $934 $853 $934 $859 $939 $857 $939 $862 $944 $860 $944 $866 $949 $864 $949 $869	33360 33460 33460 33560 33560 33660 33660 33760 33760 33860 33860 33960	$1,270 $1,088 $1,270 $1,094 $1,275 $1,092 $1,275 $1,097 $1,280 $1,095 $1,280 $1,101 $1,285 $1,099 $1,285 $1,104 $1,290 $1,102 $1,290 $1,108 $1,295 $1,106 $1,295 $1,111
20160 20260 20260 20360 20360 20460 20460 20560	$667 $625 $667 $631 $671 $628 $671 $634 $674 $632 $674 $638 $678 $635 $678 $641	27060 27160 27160 27260 27260 27360 27360 27460	$954 $867 $954 $873 $959 $871 $959 $876 $964 $874 $964 $880 $969 $878 $969 $883	33960 34060 34060 34160 34160 34260 34260 34360	$1,300 $1,109 $1,300 $1,115 $1,305 $1,113 $1,305 $1,118 $1,310 $1,116 $1,310 $1,122 $1,315 $1,120 $1,315 $1,125
20560 20660 20660 20760 20760 20860 20860 20960 20960 21060 21060 21160	$681 $639 $681 $645 $685 $643 $685 $648 $688 $646 $688 $652 $692 $650 $692 $655 $695 $653 $695 $659 $699 $657 $699 $662	27460 27560 27560 27660 27660 27760 27760 27860 27860 27960 27960 28060	$974 $881 $974 $887 $979 $885 $979 $890 $984 $888 $984 $894 $989 $892 $989 $897 $994 $895 $994 $901 $999 $899 $999 $904	34360 34460 34460 34560 34560 34660 34660 34760 34760 34860 34860 34960	$1,320 $1,123 $1,320 $1,129 $1,325 $1,127 $1,325 $1,132 $1,330 $1,130 $1,330 $1,136 $1,335 $1,134 $1,335 $1,139 $1,340 $1,137 $1,340 $1,143 $1,345 $1,141 $1,345 $1,146
21160 21260 21260 21360 21360 21460 21460 21560	$702 $660 $702 $666 $706 $664 $706 $669 $709 $667 $709 $673 $713 $671 $713 $676	28060 28160 28160 28260 28260 28360 28360 28460	$1,004 $902 $1,004 $908 $1,009 $906 $1,009 $911 $1,014 $909 $1,014 $915 $1,019 $913 $1,019 $918	34960 35060 35060 35160 35160 35260 35260 35360	$1,350 $1,144 $1,350 $1,150 $1,355 $1,148 $1,355 $1,154 $1,360 $1,151 $1,360 $1,157 $1,365 $1,155 $1,365 $1,161
21560 21660 21660 21760 21760 21860 21860 21960 21960 22060 22060 22160	$716 $674 $716 $680 $720 $678 $720 $683 $723 $681 $723 $687 $727 $685 $727 $690 $730 $688 $730 $694 $734 $692 $734 $697	28460 28560 28560 28660 28660 28760 28760 28860 28860 28960 28960 29060	$1,024 $916 $1,024 $922 $1,029 $920 $1,029 $925 $1,034 $923 $1,034 $929 $1,039 $927 $1,039 $932 $1,044 $930 $1,044 $936 $1,049 $934 $1,049 $939	35360 35460 35460 35560 35560 35660 35660 35760 35760 35860 35860 35960	$1,370 $1,158 $1,370 $1,164 $1,375 $1,162 $1,375 $1,168 $1,380 $1,165 $1,380 $1,171 $1,385 $1,169 $1,385 $1,175 $1,390 $1,173 $1,390 $1,178 $1,395 $1,176 $1,395 $1,182
22160 22260 22260 22360 22360 22460 22460 22560 22560 22660	$737 $695 $737 $701 $741 $699 $741 $704 $744 $702 $744 $708 $748 $706 $748 $711 $751 $709 $751 $715	29060 29160 29160 29260 29260 29360 29360 29460 29460 29560	$1,054 $937 $1,054 $943 $1,059 $941 $1,059 $946 $1,064 $944 $1,064 $950 $1,069 $948 $1,069 $953 $1,074 $951 $1,074 $957	35960 36060 36060 36160 36160 36260 36260 36360 36360 36460	$1,400 $1,180 $1,400 $1,185 $1,405 $1,183 $1,405 $1,189 $1,410 $1,187 $1,410 $1,192 $1,415 $1,190 $1,415 $1,196 $1,420 $1,194 $1,420 $1,199
22,660		29,560		36,460
22660 22760 22760 22860 22860 22960 22960 23060 23060 23160 23160 23260	$755 $713 $755 $718 $758 $716 $758 $722 $762 $720 $762 $725 $765 $723 $765 $729 $769 $727 $769 $732 $772 $730 $772 $736	29560 29660 29660 29760 29760 29860 29860 29960 29960 30060 30060 30160	$1,079 $955 $1,079 $960 $1,084 $958 $1,084 $964 $1,089 $962 $1,089 $967 $1,094 $965 $1,094 $971 $1,099 $969 $1,099 $974 $1,104 $972 $1,104 $978	36460 36560 36560 36660 36660 36760 36760 36860 36860 36960 36960 37060	$1,425 $1,197 $1,425 $1,203 $1,430 $1,201 $1,430 $1,206 $1,435 $1,204 $1,435 $1,210 $1,440 $1,208 $1,440 $1,213 $1,445 $1,211 $1,445 $1,217 $1,450 $1,215 $1,450 $1,220
23260 23360 23360 23460 23460 23560 23560 23660	$776 $734 $776 $739 $779 $737 $779 $743 $783 $741 $783 $746 $786 $744 $786 $750	30160 30260 30260 30360 30360 30460 30460 30560	$1,109 $976 $1,109 $982 $1,114 $979 $1,114 $985 $1,119 $983 $1,119 $989 $1,124 $986 $1,124 $992	37060 37160 37160 37260 37260 37360 37360 37460	$1,455 $1,218 $1,455 $1,224 $1,460 $1,222 $1,460 $1,227 $1,465 $1,225 $1,465 $1,231 $1,470 $1,229 $1,470 $1,234
23660 23760 23760 23860 23860 23960 23960 24060 24060 24160 24160 24260	$790 $748 $790 $753 $793 $751 $793 $757 $797 $755 $797 $760 $800 $758 $800 $764 $804 $762 $804 $767 $809 $765 $809 $771	30560 30660 30660 30760 30760 30860 30860 30960 30960 31060 31060 31160	$1,129 $990 $1,129 $996 $1,134 $994 $1,134 $999 $1,139 $997 $1,139 $1,003 $1,144 $1,001 $1,144 $1,006 $1,149 $1,004 $1,149 $1,010 $1,154 $1,008 $1,154 $1,013	37460 37560 37560 37660 37660 37760 37760 37860 37860 37960 37960 38060	$1,475 $1,232 $1,475 $1,238 $1,480 $1,236 $1,480 $1,241 $1,485 $1,239 $1,485 $1,245 $1,490 $1,243 $1,490 $1,248 $1,495 $1,246 $1,495 $1,252 $1,500 $1,250 $1,500 $1,255
24260 24360 24360 24460 24460 24560 24560 24660	$814 $769 $814 $774 $819 $772 $819 $778 $824 $776 $824 $781 $829 $779 $829 $785	31160 31260 31260 31360 31360 31460 31460 31560	$1,160 $1,011 $1,160 $1,017 $1,165 $1,015 $1,165 $1,020 $1,170 $1,018 $1,170 $1,024 $1,175 $1,022 $1,175 $1,027	38060 38160 38160 38260 38260 38360 38360 38460	$1,505 $1,253 $1,505 $1,259 $1,510 $1,257 $1,510 $1,262 $1,515 $1,260 $1,515 $1,266 $1,520 $1,264 $1,520 $1,269
24660 24760 24760 24860 24860 24960 24960 25060 25060 25160 25160 25260	$834 $783 $834 $788 $839 $786 $839 $792 $844 $790 $844 $795 $849 $793 $849 $799 $854 $797 $854 $803 $859 $800 $859 $806	31560 31660 31660 31760 31760 31860 31860 31960 31960 32060 32060 32160	$1,180 $1,025 $1,180 $1,031 $1,185 $1,029 $1,185 $1,034 $1,190 $1,032 $1,190 $1,038 $1,195 $1,036 $1,195 $1,041 $1,200 $1,039 $1,200 $1,045 $1,205 $1,043 $1,205 $1,048	38460 38560 38560 38660 38660 38760 38760 38860 38860 38960 38960 39060	$1,525 $1,267 $1,525 $1,273 $1,530 $1,271 $1,530 $1,277 $1,535 $1,274 $1,535 $1,282 $1,540 $1,278 $1,540 $1,287 $1,545 $1,281 $1,545 $1,292 $1,551 $1,285 $1,551 $1,297
25260 25360 25360 25460 25460 25560 25560 25660	$864 $804 $864 $810 $869 $807 $869 $813 $874 $811 $874 $817 $879 $814 $879 $820	32160 32260 32260 32360 32360 32460 32460 32560	$1,210 $1,046 $1,210 $1,052 $1,215 $1,050 $1,215 $1,055 $1,220 $1,053 $1,220 $1,059 $1,225 $1,057 $1,225 $1,062	39060 39160 39160 39260 39260 39360 39360 39460	$1,556 $1,288 $1,556 $1,302 $1,561 $1,292 $1,561 $1,307 $1,566 $1,295 $1,566 $1,312 $1,571 $1,299 $1,571 $1,317
25660 25760 25760 25860 25860 25960 25960 26060 26060 26160 26160 26260	$884 $818 $884 $824 $889 $822 $889 $827 $894 $825 $894 $831 $899 $829 $899 $834 $904 $832 $904 $838 $909 $836 $909 $841	32560 32660 32660 32760 32760 32860 32860 32960 32960 33060 33060 33160	$1,230 $1,060 $1,230 $1,066 $1,235 $1,064 $1,235 $1,069 $1,240 $1,067 $1,240 $1,073 $1,245 $1,071 $1,245 $1,076 $1,250 $1,074 $1,250 $1,080 $1,255 $1,078 $1,255 $1,083	39460 39560 39560 39660 39660 39760 39760 39860 39860 39960 39960 40060	$1,577 $1,302 $1,577 $1,322 $1,582 $1,306 $1,582 $1,327 $1,587 $1,309 $1,587 $1,332 $1,592 $1,313 $1,592 $1,337 $1,597 $1,316 $1,597 $1,342 $1,603 $1,320 $1,603 $1,347
26260 26360 26360 26460	$914 $839 $914 $845 $919 $843 $919 $848	33160 33260 33260 33360	$1,260 $1,081 $1,260 $1,087 $1,265 $1,085 $1,265 $1,090	40060 40160 40160 40260	$1,608 $1,323 $1,608 $1,352 $1,613 $1,327 $1,613 $1,357
*A qualifying surviving spouse must also use this column. Continued on next page

And you are -And you are - And you are -
Over

# Over But not Single Married, Married, Head

Text version of this table

If Nebraska taxable income is —	And you are —	If Nebraska taxable income is —	And you are —	If Nebraska taxable income is —	And you are —
Over But not over	Single Married,Married, Head fliing fliing of a jointly sepa- house- * rately hold Your Nebraska tax is —	Over But not over	Single Married,Married, Head fliing fliing of a jointly sepa- house- * rately hold Your Nebraska tax is —	Over But not over	Single Married,Married, Head fliing fliing of a jointly sepa- house- * rately hold Your Nebraska tax is —
40,260		47,160		54,060
40260 40360 40360 40460 40460 40560 40560 40660 40660 40760 40760 40860	$1,618 $1,330 $1,618 $1,362 $1,623 $1,334 $1,623 $1,367 $1,629 $1,337 $1,629 $1,372 $1,634 $1,341 $1,634 $1,377 $1,639 $1,345 $1,639 $1,382 $1,644 $1,348 $1,644 $1,387	47160 47260 47260 47360 47360 47460 47460 47560 47560 47660 47660 47760	$1,977 $1,573 $1,977 $1,708 $1,982 $1,576 $1,982 $1,713 $1,987 $1,580 $1,987 $1,718 $1,993 $1,583 $1,993 $1,723 $1,998 $1,587 $1,998 $1,728 $2,003 $1,590 $2,003 $1,733	54060 54160 54160 54260 54260 54360 54360 54460 54460 54560 54560 54660	$2,336 $1,903 $2,336 $2,053 $2,341 $1,908 $2,341 $2,058 $2,346 $1,913 $2,346 $2,063 $2,351 $1,918 $2,351 $2,068 $2,357 $1,923 $2,357 $2,073 $2,362 $1,928 $2,362 $2,078
40860 40960 40960 41060 41060 41160 41160 41260	$1,649 $1,352 $1,649 $1,392 $1,655 $1,355 $1,655 $1,397 $1,660 $1,359 $1,660 $1,402 $1,665 $1,362 $1,665 $1,407	47760 47860 47860 47960 47960 48060 48060 48160	$2,008 $1,594 $2,008 $1,738 $2,013 $1,597 $2,013 $1,743 $2,019 $1,601 $2,019 $1,748 $2,024 $1,604 $2,024 $1,753	54660 54760 54760 54860 54860 54960 54960 55060	$2,367 $1,933 $2,367 $2,083 $2,372 $1,938 $2,372 $2,088 $2,377 $1,943 $2,377 $2,093 $2,383 $1,948 $2,383 $2,098
41260 41360 41360 41460 41460 41560 41560 41660 41660 41760 41760 41860	$1,670 $1,366 $1,670 $1,412 $1,675 $1,369 $1,675 $1,417 $1,681 $1,373 $1,681 $1,422 $1,686 $1,376 $1,686 $1,427 $1,691 $1,380 $1,691 $1,432 $1,696 $1,383 $1,696 $1,437	48160 48260 48260 48360 48360 48460 48460 48560 48560 48660 48660 48760	$2,029 $1,608 $2,029 $1,758 $2,034 $1,612 $2,034 $1,763 $2,039 $1,617 $2,039 $1,768 $2,045 $1,622 $2,045 $1,773 $2,050 $1,627 $2,050 $1,778 $2,055 $1,632 $2,055 $1,783	55060 55160 55160 55260 55260 55360 55360 55460 55460 55560 55560 55660	$2,388 $1,953 $2,388 $2,103 $2,393 $1,958 $2,393 $2,108 $2,398 $1,963 $2,398 $2,113 $2,403 $1,968 $2,403 $2,118 $2,409 $1,973 $2,409 $2,123 $2,414 $1,978 $2,414 $2,128
41860 41960 41960 42060 42060 42160 42160 42260	$1,701 $1,387 $1,701 $1,442 $1,707 $1,390 $1,707 $1,447 $1,712 $1,394 $1,712 $1,452 $1,717 $1,397 $1,717 $1,457	48760 48860 48860 48960 48960 49060 49060 49160	$2,060 $1,637 $2,060 $1,788 $2,065 $1,642 $2,065 $1,793 $2,071 $1,647 $2,071 $1,798 $2,076 $1,652 $2,076 $1,803	55660 55760 55760 55860 55860 55960 55960 56060	$2,419 $1,983 $2,419 $2,133 $2,424 $1,988 $2,424 $2,138 $2,429 $1,993 $2,429 $2,143 $2,435 $1,998 $2,435 $2,148
42260 42360 42360 42460 42460 42560 42560 42660 42660 42760 42760 42860	$1,722 $1,401 $1,722 $1,462 $1,727 $1,404 $1,727 $1,467 $1,733 $1,408 $1,733 $1,472 $1,738 $1,411 $1,738 $1,477 $1,743 $1,415 $1,743 $1,482 $1,748 $1,418 $1,748 $1,487	49160 49260 49260 49360 49360 49460 49460 49560 49560 49660 49660 49760	$2,081 $1,657 $2,081 $1,808 $2,086 $1,662 $2,086 $1,813 $2,091 $1,667 $2,091 $1,818 $2,097 $1,672 $2,097 $1,823 $2,102 $1,677 $2,102 $1,828 $2,107 $1,682 $2,107 $1,833	56060 56160 56160 56260 56260 56360 56360 56460 56460 56560 56560 56660	$2,440 $2,003 $2,440 $2,153 $2,445 $2,008 $2,445 $2,158 $2,450 $2,013 $2,450 $2,163 $2,455 $2,018 $2,455 $2,168 $2,461 $2,023 $2,461 $2,173 $2,466 $2,028 $2,466 $2,178
42860 42960 42960 43060 43060 43160 43160 43260 43260 43360	$1,753 $1,422 $1,753 $1,492 $1,759 $1,425 $1,759 $1,497 $1,764 $1,429 $1,764 $1,502 $1,769 $1,432 $1,769 $1,507 $1,774 $1,436 $1,774 $1,512	49760 49860 49860 49960 49960 50060 50060 50160 50160 50260	$2,112 $1,687 $2,112 $1,838 $2,117 $1,692 $2,117 $1,843 $2,123 $1,697 $2,123 $1,848 $2,128 $1,702 $2,128 $1,853 $2,133 $1,707 $2,133 $1,858	56660 56760 56760 56860 56860 56960 56960 57060 57060 57160	$2,471 $2,033 $2,471 $2,183 $2,476 $2,038 $2,476 $2,188 $2,481 $2,043 $2,481 $2,193 $2,487 $2,048 $2,487 $2,198 $2,492 $2,053 $2,492 $2,204
43,360		50,260		57,160
43360 43460 43460 43560 43560 43660 43660 43760 43760 43860 43860 43960	$1,779 $1,439 $1,779 $1,517 $1,785 $1,443 $1,785 $1,522 $1,790 $1,446 $1,790 $1,527 $1,795 $1,450 $1,795 $1,532 $1,800 $1,453 $1,800 $1,537 $1,805 $1,457 $1,805 $1,542	50260 50360 50360 50460 50460 50560 50560 50660 50660 50760 50760 50860	$2,138 $1,712 $2,138 $1,863 $2,143 $1,717 $2,143 $1,868 $2,149 $1,722 $2,149 $1,873 $2,154 $1,727 $2,154 $1,878 $2,159 $1,732 $2,159 $1,883 $2,164 $1,737 $2,164 $1,888	57160 57260 57260 57360 57360 57460 57460 57560 57560 57660 57660 57760	$2,497 $2,058 $2,497 $2,209 $2,502 $2,063 $2,502 $2,214 $2,507 $2,068 $2,507 $2,219 $2,513 $2,073 $2,513 $2,224 $2,518 $2,078 $2,518 $2,229 $2,523 $2,083 $2,523 $2,234
43960 44060 44060 44160 44160 44260 44260 44360	$1,811 $1,460 $1,811 $1,547 $1,816 $1,464 $1,816 $1,552 $1,821 $1,467 $1,821 $1,557 $1,826 $1,471 $1,826 $1,562	50860 50960 50960 51060 51060 51160 51160 51260	$2,169 $1,742 $2,169 $1,893 $2,175 $1,747 $2,175 $1,898 $2,180 $1,752 $2,180 $1,903 $2,185 $1,757 $2,185 $1,908	57760 57860 57860 57960 57960 58060 58060 58160	$2,528 $2,088 $2,528 $2,239 $2,533 $2,093 $2,533 $2,244 $2,539 $2,098 $2,539 $2,249 $2,544 $2,103 $2,544 $2,255
44360 44460 44460 44560 44560 44660 44660 44760 44760 44860 44860 44960	$1,831 $1,474 $1,831 $1,567 $1,837 $1,478 $1,837 $1,572 $1,842 $1,481 $1,842 $1,577 $1,847 $1,485 $1,847 $1,582 $1,852 $1,488 $1,852 $1,587 $1,857 $1,492 $1,857 $1,592	51260 51360 51360 51460 51460 51560 51560 51660 51660 51760 51760 51860	$2,190 $1,762 $2,190 $1,913 $2,195 $1,767 $2,195 $1,918 $2,201 $1,772 $2,201 $1,923 $2,206 $1,777 $2,206 $1,928 $2,211 $1,783 $2,211 $1,933 $2,216 $1,788 $2,216 $1,938	58160 58260 58260 58360 58360 58460 58460 58560 58560 58660 58660 58760	$2,549 $2,108 $2,549 $2,260 $2,554 $2,113 $2,554 $2,265 $2,559 $2,118 $2,559 $2,270 $2,565 $2,123 $2,565 $2,275 $2,570 $2,128 $2,570 $2,281 $2,575 $2,133 $2,575 $2,286
44960 45060 45060 45160 45160 45260 45260 45360	$1,863 $1,495 $1,863 $1,597 $1,868 $1,499 $1,868 $1,602 $1,873 $1,502 $1,873 $1,607 $1,878 $1,506 $1,878 $1,612	51860 51960 51960 52060 52060 52160 52160 52260	$2,221 $1,793 $2,221 $1,943 $2,227 $1,798 $2,227 $1,948 $2,232 $1,803 $2,232 $1,953 $2,237 $1,808 $2,237 $1,958	58760 58860 58860 58960 58960 59060 59060 59160	$2,580 $2,138 $2,580 $2,291 $2,585 $2,143 $2,585 $2,296 $2,591 $2,148 $2,591 $2,301 $2,596 $2,153 $2,596 $2,307
45360 45460 45460 45560 45560 45660 45660 45760 45760 45860 45860 45960	$1,883 $1,509 $1,883 $1,617 $1,889 $1,513 $1,889 $1,622 $1,894 $1,516 $1,894 $1,627 $1,899 $1,520 $1,899 $1,632 $1,904 $1,524 $1,904 $1,637 $1,909 $1,527 $1,909 $1,642	52260 52360 52360 52460 52460 52560 52560 52660 52660 52760 52760 52860	$2,242 $1,813 $2,242 $1,963 $2,247 $1,818 $2,247 $1,968 $2,253 $1,823 $2,253 $1,973 $2,258 $1,828 $2,258 $1,978 $2,263 $1,833 $2,263 $1,983 $2,268 $1,838 $2,268 $1,988	59160 59260 59260 59360 59360 59460 59460 59560 59560 59660 59660 59760	$2,601 $2,158 $2,601 $2,312 $2,606 $2,163 $2,606 $2,317 $2,611 $2,168 $2,611 $2,322 $2,617 $2,173 $2,617 $2,327 $2,622 $2,178 $2,622 $2,333 $2,627 $2,183 $2,627 $2,338
45960 46060 46060 46160 46160 46260 46260 46360	$1,915 $1,531 $1,915 $1,647 $1,920 $1,534 $1,920 $1,652 $1,925 $1,538 $1,925 $1,657 $1,930 $1,541 $1,930 $1,662	52860 52960 52960 53060 53060 53160 53160 53260	$2,273 $1,843 $2,273 $1,993 $2,279 $1,848 $2,279 $1,998 $2,284 $1,853 $2,284 $2,003 $2,289 $1,858 $2,289 $2,008	59760 59860 59860 59960 59960 60060 60060 60160	$2,632 $2,188 $2,632 $2,343 $2,637 $2,193 $2,637 $2,348 $2,643 $2,198 $2,643 $2,353 $2,648 $2,203 $2,648 $2,359
46360 46460 46460 46560 46560 46660 46660 46760 46760 46860 46860 46960	$1,935 $1,545 $1,935 $1,667 $1,941 $1,548 $1,941 $1,672 $1,946 $1,552 $1,946 $1,677 $1,951 $1,555 $1,951 $1,682 $1,956 $1,559 $1,956 $1,687 $1,961 $1,562 $1,961 $1,692	53260 53360 53360 53460 53460 53560 53560 53660 53660 53760 53760 53860	$2,294 $1,863 $2,294 $2,013 $2,299 $1,868 $2,299 $2,018 $2,305 $1,873 $2,305 $2,023 $2,310 $1,878 $2,310 $2,028 $2,315 $1,883 $2,315 $2,033 $2,320 $1,888 $2,320 $2,038	60160 60260 60260 60360 60360 60460 60460 60560 60560 60660 60660 60760	$2,653 $2,208 $2,653 $2,364 $2,658 $2,213 $2,658 $2,369 $2,663 $2,218 $2,663 $2,374 $2,669 $2,223 $2,669 $2,379 $2,674 $2,228 $2,674 $2,385 $2,679 $2,233 $2,679 $2,390
46960 47060 47060 47160	$1,967 $1,566 $1,967 $1,697 $1,972 $1,569 $1,972 $1,703	53860 53960 53960 54060	$2,325 $1,893 $2,325 $2,043 $2,331 $1,898 $2,331 $2,048	60760 60860 60860 60960	$2,684 $2,238 $2,684 $2,395 $2,689 $2,243 $2,689 $2,400
*A qualifying surviving spouse must also use this column. Continued on next page

# But not Single Married, Married, Head Over

# But not Single Married, Married, Head

And you are - And you are - And you are - taxable taxable taxable

# Over But not Single Married, Married, Head Over

Text version of this table

If Nebraska taxable income is —	And you are —	If Nebraska taxable income is —	And you are —	If Nebraska taxable income is —	And you are —
Over But not over	Single Married,Married, Head fliing fliing of a jointly sepa- house- * rately hold Your Nebraska tax is —	Over But not over	Single Married,Married, Head fliing fliing of a jointly sepa- house- * rately hold Your Nebraska tax is —	Over But not over	Single Married,Married, Head fliing fliing of a jointly sepa- house- * rately hold Your Nebraska tax is —
60,960		66,560		72,160
60960 61060 61060 61160 61160 61260 61260 61360 61360 61460 61460 61560	$2,695 $2,248 $2,695 $2,405 $2,700 $2,253 $2,700 $2,411 $2,705 $2,258 $2,705 $2,416 $2,710 $2,263 $2,710 $2,421 $2,715 $2,268 $2,715 $2,426 $2,721 $2,273 $2,721 $2,431	66560 66660 66660 66760 66760 66860 66860 66960 66960 67060 67060 67160	$2,986 $2,529 $2,986 $2,697 $2,991 $2,534 $2,991 $2,702 $2,996 $2,539 $2,996 $2,707 $3,001 $2,544 $3,001 $2,712 $3,007 $2,549 $3,007 $2,717 $3,012 $2,554 $3,012 $2,723	72160 72260 72260 72360 72360 72460 72460 72560 72560 72660 72660 72760	$3,277 $2,810 $3,277 $2,988 $3,282 $2,815 $3,282 $2,993 $3,287 $2,820 $3,287 $2,998 $3,293 $2,825 $3,293 $3,003 $3,298 $2,830 $3,298 $3,009 $3,303 $2,835 $3,303 $3,014
61560 61660 61660 61760 61760 61860 61860 61960	$2,726 $2,278 $2,726 $2,437 $2,731 $2,284 $2,731 $2,442 $2,736 $2,289 $2,736 $2,447 $2,741 $2,294 $2,741 $2,452	67160 67260 67260 67360 67360 67460 67460 67560	$3,017 $2,559 $3,017 $2,728 $3,022 $2,564 $3,022 $2,733 $3,027 $2,569 $3,027 $2,738 $3,033 $2,574 $3,033 $2,743	72760 72860 72860 72960 72960 73060 73060 73160	$3,308 $2,840 $3,308 $3,019 $3,313 $2,845 $3,313 $3,024 $3,319 $2,850 $3,319 $3,029 $3,324 $2,855 $3,324 $3,035
61960 62060 62060 62160 62160 62260 62260 62360 62360 62460 62460 62560	$2,747 $2,299 $2,747 $2,457 $2,752 $2,304 $2,752 $2,463 $2,757 $2,309 $2,757 $2,468 $2,762 $2,314 $2,762 $2,473 $2,767 $2,319 $2,767 $2,478 $2,773 $2,324 $2,773 $2,483	67560 67660 67660 67760 67760 67860 67860 67960 67960 68060 68060 68160	$3,038 $2,579 $3,038 $2,749 $3,043 $2,584 $3,043 $2,754 $3,048 $2,589 $3,048 $2,759 $3,053 $2,594 $3,053 $2,764 $3,059 $2,599 $3,059 $2,769 $3,064 $2,604 $3,064 $2,775	73160 73260 73260 73360 73360 73460 73460 73560 73560 73660 73660 73760	$3,329 $2,860 $3,329 $3,040 $3,334 $2,865 $3,334 $3,045 $3,339 $2,870 $3,339 $3,050 $3,345 $2,875 $3,345 $3,055 $3,350 $2,880 $3,350 $3,061 $3,355 $2,885 $3,355 $3,066
62560 62660 62660 62760 62760 62860 62860 62960	$2,778 $2,329 $2,778 $2,489 $2,783 $2,334 $2,783 $2,494 $2,788 $2,339 $2,788 $2,499 $2,793 $2,344 $2,793 $2,504	68160 68260 68260 68360 68360 68460 68460 68560	$3,069 $2,609 $3,069 $2,780 $3,074 $2,614 $3,074 $2,785 $3,079 $2,619 $3,079 $2,790 $3,085 $2,624 $3,085 $2,795	73760 73860 73860 73960 73960 74060 74060 74160	$3,360 $2,890 $3,360 $3,071 $3,365 $2,895 $3,365 $3,076 $3,371 $2,900 $3,371 $3,081 $3,376 $2,905 $3,376 $3,087
62960 63060 63060 63160 63160 63260 63260 63360 63360 63460 63460 63560	$2,799 $2,349 $2,799 $2,509 $2,804 $2,354 $2,804 $2,515 $2,809 $2,359 $2,809 $2,520 $2,814 $2,364 $2,814 $2,525 $2,819 $2,369 $2,819 $2,530 $2,825 $2,374 $2,825 $2,535	68560 68660 68660 68760 68760 68860 68860 68960 68960 69060 69060 69160	$3,090 $2,629 $3,090 $2,801 $3,095 $2,634 $3,095 $2,806 $3,100 $2,639 $3,100 $2,811 $3,105 $2,644 $3,105 $2,816 $3,111 $2,649 $3,111 $2,821 $3,116 $2,654 $3,116 $2,827	74160 74260 74260 74360 74360 74460 74460 74560 74560 74660 74660 74760	$3,381 $2,910 $3,381 $3,092 $3,386 $2,915 $3,386 $3,097 $3,391 $2,920 $3,391 $3,102 $3,397 $2,925 $3,397 $3,107 $3,402 $2,930 $3,402 $3,113 $3,407 $2,935 $3,407 $3,118
63560 63660 63660 63760 63760 63860 63860 63960	$2,830 $2,379 $2,830 $2,541 $2,835 $2,384 $2,835 $2,546 $2,840 $2,389 $2,840 $2,551 $2,845 $2,394 $2,845 $2,556	69160 69260 69260 69360 69360 69460 69460 69560	$3,121 $2,659 $3,121 $2,832 $3,126 $2,664 $3,126 $2,837 $3,131 $2,669 $3,131 $2,842 $3,137 $2,674 $3,137 $2,847	74760 74860 74860 74960 74960 75060 75060 75160	$3,412 $2,940 $3,412 $3,123 $3,417 $2,945 $3,417 $3,128 $3,423 $2,950 $3,423 $3,133 $3,428 $2,955 $3,428 $3,139
63960 64060 64060 64160 64160 64260 64260 64360 64360 64460 64460 64560	$2,851 $2,399 $2,851 $2,561 $2,856 $2,404 $2,856 $2,567 $2,861 $2,409 $2,861 $2,572 $2,866 $2,414 $2,866 $2,577 $2,871 $2,419 $2,871 $2,582 $2,877 $2,424 $2,877 $2,587	69560 69660 69660 69760 69760 69860 69860 69960 69960 70060 70060 70160	$3,142 $2,679 $3,142 $2,853 $3,147 $2,684 $3,147 $2,858 $3,152 $2,689 $3,152 $2,863 $3,157 $2,694 $3,157 $2,868 $3,163 $2,699 $3,163 $2,873 $3,168 $2,704 $3,168 $2,879	75160 75260 75260 75360 75360 75460 75460 75560 75560 75660 75660 75760	$3,433 $2,960 $3,433 $3,144 $3,438 $2,965 $3,438 $3,149 $3,443 $2,970 $3,443 $3,154 $3,449 $2,975 $3,449 $3,159 $3,454 $2,980 $3,454 $3,165 $3,459 $2,985 $3,459 $3,170
64560 64660 64660 64760 64760 64860 64860 64960	$2,882 $2,429 $2,882 $2,593 $2,887 $2,434 $2,887 $2,598 $2,892 $2,439 $2,892 $2,603 $2,897 $2,444 $2,897 $2,608	70160 70260 70260 70360 70360 70460 70460 70560	$3,173 $2,709 $3,173 $2,884 $3,178 $2,714 $3,178 $2,889 $3,183 $2,719 $3,183 $2,894 $3,189 $2,724 $3,189 $2,899	75760 75860 75860 75960 75960 76060 76060 76160	$3,464 $2,990 $3,464 $3,175 $3,469 $2,995 $3,469 $3,180 $3,475 $3,000 $3,475 $3,185 $3,480 $3,005 $3,480 $3,191
64960 65060 65060 65160 65160 65260 65260 65360 65360 65460 65460 65560	$2,903 $2,449 $2,903 $2,613 $2,908 $2,454 $2,908 $2,619 $2,913 $2,459 $2,913 $2,624 $2,918 $2,464 $2,918 $2,629 $2,923 $2,469 $2,923 $2,634 $2,929 $2,474 $2,929 $2,639	70560 70660 70660 70760 70760 70860 70860 70960 70960 71060 71060 71160	$3,194 $2,729 $3,194 $2,905 $3,199 $2,734 $3,199 $2,910 $3,204 $2,739 $3,204 $2,915 $3,209 $2,744 $3,209 $2,920 $3,215 $2,749 $3,215 $2,925 $3,220 $2,754 $3,220 $2,931	76160 76260 76260 76360 76360 76460 76460 76560 76560 76660 76660 76760	$3,485 $3,010 $3,485 $3,196 $3,490 $3,015 $3,490 $3,201 $3,495 $3,020 $3,495 $3,206 $3,501 $3,025 $3,501 $3,211 $3,506 $3,030 $3,506 $3,217 $3,511 $3,035 $3,511 $3,222
65560 65660 65660 65760 65760 65860 65860 65960	$2,934 $2,479 $2,934 $2,645 $2,939 $2,484 $2,939 $2,650 $2,944 $2,489 $2,944 $2,655 $2,949 $2,494 $2,949 $2,660	71160 71260 71260 71360 71360 71460 71460 71560	$3,225 $2,759 $3,225 $2,936 $3,230 $2,764 $3,230 $2,941 $3,235 $2,769 $3,235 $2,946 $3,241 $2,774 $3,241 $2,951	76760 76860 76860 76960 76960 77060 77060 77160	$3,516 $3,040 $3,516 $3,227 $3,521 $3,045 $3,521 $3,232 $3,527 $3,050 $3,527 $3,237 $3,532 $3,055 $3,532 $3,243
65960 66060 66060 66160 66160 66260 66260 66360 66360 66460 66460 66560	$2,955 $2,499 $2,955 $2,665 $2,960 $2,504 $2,960 $2,671 $2,965 $2,509 $2,965 $2,676 $2,970 $2,514 $2,970 $2,681 $2,975 $2,519 $2,975 $2,686 $2,981 $2,524 $2,981 $2,691	71560 71660 71660 71760 71760 71860 71860 71960 71960 72060 72060 72160	$3,246 $2,779 $3,246 $2,957 $3,251 $2,785 $3,251 $2,962 $3,256 $2,790 $3,256 $2,967 $3,261 $2,795 $3,261 $2,972 $3,267 $2,800 $3,267 $2,977 $3,272 $2,805 $3,272 $2,983	77160 77260 77260 77360 77360 77460 77460 77560 77560 77660 77660 77760	$3,537 $3,060 $3,537 $3,248 $3,542 $3,065 $3,542 $3,253 $3,547 $3,070 $3,547 $3,258 $3,553 $3,075 $3,553 $3,263 $3,558 $3,080 $3,558 $3,269 $3,563 $3,085 $3,563 $3,274

# But not Single Married, Married, Head

# Over $77,760

Use the following worksheet if your Nebraska taxable income is more than the maximum amount included in the 2025 Nebraska Tax Table. The tax table shown above calculates tax to the midpoint of the bracket. The amounts shown below represent tax calculated on $77,760, the endpoint of the bracket.

Head of household
Married, filing separately
Married, filing jointly or qualifying surviving
Single
Add $3,276 plus 5.20% spouse
Add $3,566 plus 5.20% Add $3,566 plus 5.20% of the amount over $77,760.
Add $3,088 plus 5.20% of the amount over $77,760. of the amount over $77,760. of the amount over $77,760.

(Your taxable income - $77,760) x .0520 (Your taxable income - $77,760) x .0520 (Your taxable income - $77,760) x .0520 (Your taxable income - $77,760) x .0520

$3,566 = Your Nebraska tax.
$3,088 = Your Nebraska tax.
$3,566 = Your Nebraska tax. + $3,276 = Your Nebraska tax.

This is your Nebraska income tax.
(Enter on line 15, Form 1040N; or if you are a nonresident or partial-year resident, enter on line 6a, Nebraska Schedule III.)
49 revenue.nebraska.gov

Text version of this table

Jurisdiction Local Rate	Jurisdiction Local Rate	Jurisdiction Local Rate
Adams (002) 1.00% Ainsworth (003) 1.50 Albion (004) 1.50 Alliance (008) 1.50 Alma (009) 2.00 Ansley (015) 1.00	Exeter (178) 1.50% Fairbury (179) 2.00 Fairfield (180) 1.50 Falls City (182) 2.00 Farnam (183) 1.00 Fordyce (187) 1.00	North Bend (353) 1.50% North Platte (355) 2.00 Oakland (358) 1.50 Oconto (360) 1.00 Odell (362) 1.00 Ogallala (363) 1.50
Arapahoe (016) 1.50 Arcadia (017) 1.00 Arlington (018) 1.50 Arnold (019) 1.00 Ashland (021) 1.50 Atkinson (023) 1.50	Fort Calhoun (188) 1.50 Franklin (190) 1.00 Fremont (191) 1.50 Friend (192) beginning 4/1/2025 2.00 1/1/2025 to 3/31/2025 1.50 Fullerton (193) 2.00	Omaha (365) 1.50 O’Neill (366) 1.50 Orchard (368) 1.50 Ord (369) 1.50 Osceola (371) 1.50 Oshkosh (372) 2.00
Auburn (025) 1.00 Bancroft (030) 1.50 Bassett (035) 1.50 Battle Creek (036) 1.50 Bayard (037) 1.00 Beatrice (039) 2.00	Gage County (934) 0.00 Geneva (198) 2.00 Genoa (199) 2.00 Gering (200) 2.00 Gibbon (201) 1.50 Gordon (206) 1.50	Osmond (373) 1.50 Oxford (376) 1.50 Palmer (379) 1.50 Palmyra (380) 1.00 Papillion (382) 2.00 Pawnee City (383) 2.00
Beaver City (040) 1.00 Beaver Crossing (041) 1.00 Beemer (043) 1.50 Bellevue (046) 1.50 Bellwood (047) 1.50 Benedict (049) 1.50	Gothenburg (207) 1.50 Grafton (208) 1.50 Grand Island (210) 2.00 Grant (211) 1.00 Greeley (212) 1.50 Greenwood (213) 1.00	Paxton (384) 2.00 Pender (385) 1.50 Peru (386) 1.00 Petersburg (387) 1.00 Pierce (390) 1.00 Pilger (391) 1.50
Benkelman (050) 1.50 Bennet (051) 1.00 Bennington (052) 1.50 Bertrand (053) 1.50 Big Springs (055) 1.00 Blair (057) 1.50 Bloomfield (058) 1.00	Gresham (214) 1.50 Gretna (215) 2.00 Guide Rock (217) 1.50 Hallam (221) 1.00 Halsey (222) 0.50 Harrison (227) 1.50 Hartington (228) 1.50	Plainview (392) 1.50 Platte Center (393) 1.50 Plattsmouth (394) 1.50 Pleasanton (396) 1.00 Plymouth (397) 1.50 Ponca (399) 1.50 Ralston (407) 1.50
Blue Hill (060) 1.50 Brainard (066) 1.00 Bridgeport (068) 1.00 Broken Bow (072) 1.50 Brownville (073) 1.00 Bruning (075) 1.50 Burwell (081) 1.50	Harvard (229) 1.00 Hastings (230) 1.50 Hay Springs (231) 1.00 Hebron (235) 1.50 Hemingford (236) 1.50 Henderson (237) 1.50 Hickman (242) 1.50	Randolph (408) 1.50 Ravenna (409) 1.50 Red Cloud (411) 1.50 Republican City (412) 1.00 Rising City (415) 1.00 Roca (418) 1.50 Rulo (424) beginning 4/1/2025 1.00
Byron (084) 1.00 Cairo (085) 1.00 Callaway (086) 1.00 Cambridge (087) 2.00 Cedar Rapids (092) 1.00 Central City (094) 1.50	Hildreth (243) 1.00 Holdrege (245) 1.50 Hooper (248) 1.00 Howells (251) 1.50 Hubbard (252) 1.50 Hubbell (253) 1.00	Rushville (425) 1.50 St. Edward (452) 1.50 St. Paul (454) 1.50 Sargent (428) 2.00 Schuyler (430) 1.50 Scottsbluff (432) 1.50
Ceresco (095) 1.50 Chadron (096) 2.00 Chambers (097) 1.00 Chappell (099) 2.00 Chester (100) 1.00 Clarks (101) 1.50	Humboldt (254) 1.50 Humphrey (255) 2.00 Hyannis (257) 1.00 Imperial (258) 1.00 Jackson (263) 1.50 Jansen (264) 1.00	Scribner (433) 1.50 Seward (435) 2.00 Shelby (436) 1.50 Shickley (438) beginning 4/1/2025 1.00 Sidney (441) 2.00 Silver Creek (442) 1.00
Clarkson (102) 1.50 Clatonia (103) 0.50 Clay Center (104) 1.50 Clearwater (105) 1.50 Coleridge (108) 1.00 Columbus (110) 1.50	Juniata (268) 1.50 Kearney (269) 1.50 Kenesaw (270) 1.50 Kimball (273) 1.00 Laurel (276) 1.00 LaVista (274) 2.00	South Sioux City (446) 1.50 Spalding (447) 1.50 Spencer (448) 1.00 Springfield (450) 1.50 Springview (451) 1.00 Stanton (456) 1.50
Cordova (114) 1.00 Cortland (116) 1.00 Cozad (119) 1.50 Crawford (122) 1.50 Creighton (123) 1.00 Crete (125) 2.00	Lawrence (277) 1.00 Leigh (279) 1.50 Lewellen (281) 1.00 Lexington (283) 1.50 Lincoln (285) 1.75 Lindsay (286) beginning 10/1/2025 1.50	Sterling (462) 1.00 Stromsburg (467) 1.50 Stuart (468) 1.50 Superior (470) 1.50 Sutherland (472) 1.50 Sutton (473) 1.50
Crofton (126) 1.50 Curtis (129) beginning 4/1/2025 1.50 1/1/2025 to 3/31/2025 1.00 Dakota City (131) 1.00 Dakota County (922) 0.50 Dannebrog (134) 1.00 Davey (137) 1.50	Linwood (287) 1.00 Loomis (291) 1.00 Louisville (293) 1.50 Loup City (294) 2.00 Lyons (298) 2.00 Madison (299) 1.50 Malcolm (302) 1.00	Syracuse (475) 1.00 Tecumseh (481) 1.50 Tekamah (482) 2.00 Terrytown (483) 1.00 Thedford (485) beginning 4/1/2025 1.00 Tilden (487) 1.50 Trenton (489) 1.50
David City (138) 2.00 Daykin (140) 1.00 Decatur (141) 2.00 Deshler (143) 1.00 DeWeese (144) 1.00 DeWitt (145) 1.00	Manley (304) 0.50 Marquette (305) 1.50 Maywood (311) 1.50 McCook (312) 2.00 McCool Junction (313) 1.50 Meadow Grove (317) 1.50	Uehling (491) 1.00 Unadilla (493) 1.50 Upland (495) 1.50 Utica (496) 1.50 Valentine (497) 1.50 Valley (498) 1.50
Diller (147) 1.00 Dodge (150) 1.50 Doniphan (151) 1.00 Dorchester (152) 1.50 Douglas (153) 1.50 Duncan (156) 1.50	Milford (322) 1.00 Milligan (325) 1.50 Minatare (326) beginning 1/1/2025 1.00 Minden (327) 2.00 Mitchell (328) 1.50 Monroe (330) 1.50	Verdigre (502) 1.50 Wahoo (506) 2.00 Wakefield (507) 1.00 Waterloo (512) 2.00 Wauneta (513) 1.00 Wausa (514) 1.00
Eagle (159) 1.00 Edgar (161) 1.00 Edison (162) 1.00 Elgin (164) 1.00 Elm Creek (167) 1.00 Elmwood (168) 1.50	Morrill (332) 1.00 Mullen (334) beginning 4/1/2025 2.00 1/1/2025 to 3/31/2025 1.50 Murray (336) 1.00 Nebraska City (339) 1.50 Nehawka (340) 1.00	Waverly (515) 1.50 Wayne (516) 1.50 Weeping Water (517) 1.50 West Point (519) 2.00 Wilber (523) beginning 7/1/2025 1.00 1/1/2025 to 6/30/2025 1.50
Elwood (170) 1.00 Emerson (172) 1.50 Eustis (176) beginning 4/1/2025 1.50 1/1/2025 to 3/31/2025 1.00 Ewing (177) 1.50	Neligh (341) 1.00 Nelson (342) 1.50 Newman Grove (346) 1.50 Niobrara (349) 1.00 Norfolk (351) beginning 4/1/2025 2.00 1/1/2025 to 3/31/2025 1.50	Wisner (530) 2.00 Wood River (533) 1.50 Wymore (534) 1.50 Wynot (535) 1.50 York (536) 2.00

# Creighton (123)

# Lincoln (285)

Ewing (177) 1.50
1/1/2025 to 3/31/2025 1.50 revenue.nebraska.gov 50