Nebraska’s corporate income tax system consists of two brackets and a top rate of 7.81 percent. According to the nonpartisan Tax Foundation,
Nebraska’s top corporate tax rate ranks 19th highest among states levying a corporate income tax.
Nebraska’s personal income tax system consists of four brackets and a top rate of 6.84 percent. Nebraska’s top rate ranks 15th highest among states levying an individual income tax according to the Tax Foundation.
Nebraska’s state and local income tax collections per person were $938 in 2011, which ranked 21st highest nationally.