Nebraska Standard Deduction
The Nebraska standard deduction is a flat amount you can subtract from your gross income before Nebraska income tax is calculated, instead of itemising individual deductions. This page shows the Nebraska standard deduction for tax year 2024 by filing status, sourced directly from the Nebraska Department of Revenue, and calculates your Nebraska taxable income after the deduction. Enter your gross income and choose your filing status to see the deduction that applies and the taxable income that remains. Most filers take the standard deduction because it is simpler and, for many, larger than their itemisable deductions. You should itemise only if your allowable Nebraska itemised deductions add up to more than the standard amount. The standard deduction is separate from the federal standard deduction the IRS applies to your federal return, and from any personal exemptions or credits Nebraska provides. Use this alongside the Nebraska income tax calculator to see how the deduction flows through to your final state tax. All figures here are the official published amounts; nothing is estimated.
The Nebraska standard deduction for 2024 is $14,600.00 (single) and $29,200.00 (married filing jointly). On $60,000.00 of gross income, a single filer has $45,400.00 of Nebraska taxable income.
Nebraska standard deduction by filing status (2024)
| Filing status | Standard deduction | Source |
|---|---|---|
| Single | $14,600.00 | Nebraska Department of Revenue |
| Married filing jointly | $29,200.00 | Nebraska Department of Revenue |
| Head of household | $21,900.00 | Nebraska Department of Revenue |
| Married filing separately | $14,600.00 | Nebraska Department of Revenue |
Nebraska conforms to the federal standard deduction for 2024. Amounts shown are the 2024 federal standard deduction figures; these are indexed annually for inflation by the IRS.
Formula
taxable income = max(0, gross income - standard deduction for your filing status)
Nebraska standard deduction: frequently asked questions
What is the Nebraska standard deduction for 2024?
For tax year 2024, the Nebraska standard deduction is $14,600.00 for single filers and $29,200.00 for married couples filing jointly, as published by the Nebraska Department of Revenue. It is subtracted from your gross income to give your Nebraska taxable income.
How does the Nebraska standard deduction affect my tax?
The standard deduction lowers your Nebraska taxable income, which is the figure the state income tax brackets are applied to. A single filer with $60,000.00 of gross income and the $14,600.00 standard deduction has $45,400.00 of Nebraska taxable income before any other adjustments.
Should I take the Nebraska standard deduction or itemise?
Take whichever is larger. If your total itemised deductions allowed by Nebraska exceed the standard deduction of $14,600.00 (single) or $29,200.00 (married jointly), itemising lowers your taxable income more. Otherwise the standard deduction is simpler and larger. Check the rules with the Nebraska Department of Revenue.
What are Nebraska's income tax brackets for 2024?
For 2024, single filers pay 2.46% on income up to $3,700; 3.51% on $3,701 to $22,170; 5.01% on $22,171 to $35,730; and 5.84% on income above $35,730. Married filing jointly thresholds are approximately double the single-filer amounts.
What did Nebraska LB 754 do?
Legislative Bill 754, signed in 2023, set Nebraska on a path to significantly lower income tax rates. It reduced the top rate from 6.84% and created a schedule of automatic cuts that will bring the top rate to 3.99% by 2027, provided certain revenue conditions are met. The 2024 top rate under LB 754 is 5.84%.
When will Nebraska's top income tax rate reach 3.99%?
Under the LB 754 phase-down schedule, Nebraska's top rate is projected to reach 3.99% for tax year 2027. The interim rates are approximately 5.20% for 2025 and 4.55% for 2026. Each reduction is subject to a revenue trigger, meaning the cut only takes effect if state general fund revenue meets minimum thresholds.
Does Nebraska follow federal standard deduction rules?
Yes. Nebraska conforms to the federal standard deduction. For 2024, that is $14,600 for single filers, $29,200 for married filing jointly, $21,900 for head of household, and $14,600 for married filing separately. These amounts are set by the IRS and adjusted annually for inflation.
Official sources
- Nebraska standard deduction (tax year 2024): Nebraska Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 25 June 2026. See our methodology. General information, not financial or tax advice.