Business Inventory Tax
Business inventory is exempt.
Corporate Income Tax
Nebraska's corporate tax structure consists of two brackets. The first $50,000 is assessed at a rate of $5.58%, and anything over $50,000 is taxed at 7.81%.
Personal Income Tax
Nebraska's personal income tax system consists of four separate brackets with a top rate of 6.84% starting at an income level of $46,750.
Personal Property Tax
Taxable. Nebraska is one of the 38 states that collect property taxes at both the state and local levels. Nebraska does not levy an intangible personal property tax.
State Sales and Use Tax
Base Rate: 5.5 %
Machinery Rate: 5.5 %
A credit is allowed to any taxpayer engaged in a qualifying business who increases the employment of the business in Nebraska by two new full-time employees and who makes an increased investment in the state of at least $75,000 during a taxable year.
Unemployment Insurance
Nebraska's new employers' rate is 3.5% for 2 years.