Taxes in Nebraska
Every state-level tax in Nebraska, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.
For a typical Nebraska resident, property tax is likely the most consequential of the three main tax types. None of Nebraska's rates rank in the top or bottom three nationally, so no single levy stands out, but property tax generally carries the largest dollar burden for households that own a home, and it is the tax residents can most directly influence through local votes and valuations. Sales and income taxes are collected more gradually and spread across many transactions, which makes them less noticeable individually. The honest picture is a state sitting squarely in the middle, with property tax serving as the most significant lever simply because of its size and visibility.
State income tax
4.55% 4 brackets · graduated.
Sales tax
The combined state + local sales tax rate is 6.98%. State rate 5.50% plus an average 1.48% local.
Estate & inheritance tax
Nebraska has no estate tax, but levies an inheritance tax on beneficiaries (top rate 18%).
Real estate transfer tax
Nebraska levies a transfer tax of 0.230% — Documentary stamp tax.
Cigarette Tax
Nebraska levies a cigarette tax of $0.64 per pack of 20. Federal excise adds $1.01 per pack.
Gas Tax
Nebraska levies a gas tax of 32.70¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.
Beer Tax
Nebraska levies a beer tax of $0.310 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.
Wine Tax
Nebraska levies a wine tax of $0.950 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.
Spirits Tax
Nebraska levies a spirits tax of $3.750 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.
Property tax by county
The state's median county effective property tax rate is 1.27%. Compare counties below for local rates.
Counties in Nebraska by property tax rate
| County | Effective rate | Median home value |
|---|---|---|
| Sarpy County | 1.74% | $314,100 |
| Douglas County | 1.69% | $266,100 |
| Kimball County | 1.67% | $109,400 |
| Cheyenne County | 1.65% | $139,700 |
| Sioux County | 1.62% | $99,300 |
| Dakota County | 1.54% | $185,700 |
| Lancaster County | 1.53% | $275,200 |
| Pawnee County | 1.52% | $79,400 |
| Box Butte County | 1.51% | $166,600 |
| Scotts Bluff County | 1.48% | $168,500 |
| Lincoln County | 1.47% | $189,500 |
| Thurston County | 1.47% | $114,600 |
| Jefferson County | 1.46% | $129,500 |
| Webster County | 1.45% | $117,600 |
| Dawes County | 1.45% | $150,900 |
| Adams County | 1.45% | $193,100 |
| Buffalo County | 1.44% | $246,400 |
| Nemaha County | 1.44% | $131,700 |
| Cass County | 1.43% | $254,900 |
| Deuel County | 1.43% | $100,200 |
| Richardson County | 1.43% | $100,300 |
| Morrill County | 1.42% | $116,100 |
| Keith County | 1.41% | $168,000 |
| Gage County | 1.41% | $174,000 |
| Frontier County | 1.40% | $149,800 |
| Washington County | 1.39% | $297,600 |
| Hall County | 1.39% | $224,600 |
| Furnas County | 1.38% | $98,400 |
| Sheridan County | 1.37% | $113,400 |
| Madison County | 1.37% | $208,500 |