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At A Glance
LB 754 includes a reduction of individual income tax rates beginning in 2024.
Rate decreases will continue annually through 2027.
The agency will reduce the number of income tax brackets from four to three by 2027.
Nebraska's New Income Tax Rates
On May 31, 2023, Nebraska Governor Jim Pillen signed LB 754 into law, which included a reduction of individual income taxes incrementally by 2027. Refer to the following table to view the agency’s plan to reduce rates and tax brackets.
2024 - Individual Income Tax Brackets and Rates
Bracket Number
Single
Married, Filing Jointly
Head of Household
Married, Filing Separate
Tax Rate
1
$0 - $2,999
$0 - $5,999
$0 - $5,599
$0 - $2,999
2.46%
2
$3,000 - $17,999
$6,000 - $35,999
$5,600 - $28,799
$3,000 - $17,999
3.51%
3
$18,000 - $28,999
$36,000 - $57,999
$28,800 - $42,999
$18,000 - $28,999
5.01%
4
$29,000 and over
$58,000 and over
$43,000 and over
$29,000 and over
5.84%
2024 - Individual Income Tax Brackets and Rates
Bracket Number
Single
Married, Filing Jointly
Head of Household
Married, Filing Separate
Tax Rate
1
$0 - $2,999
$0 - $5,999
$0 - $5,599
$0 - $2,999
2.46%
2
$3,000 - $17,999
$6,000 - $35,999
$5,600 - $28,799
$3,000 - $17,999
3.51%
3
$18,000 - $28,999
$36,000 - $57,999
$28,800 - $42,999
$18,000 - $28,999
5.01%
4
$29,000 and over
$58,000 and over
$43,000 and over
$29,000 and over
5.84%
Tax Bracket Rates by Tax Year
Tax Year
Bracket 1
Bracket 2
Bracket 3
Bracket 4
2025
2.46%
3.51%
5.01%
5.20%
2026
2.46%
3.51%
4.55%
Bracket Eliminated
2027
2.46%
3.51%
3.99%
Bracket Eliminated
Tax Bracket Rates by Tax Year
Tax Year
Bracket 1
Bracket 2
Bracket 3
Bracket 4
2025
2.46%
3.51%
5.01%
5.20%
2026
2.46%
3.51%
4.55%
Bracket Eliminated
2027
2.46%
3.51%
3.99%
Bracket Eliminated
Next Steps
Paylocity will continue to monitor these changes and provide updates as additional guidance from Nebraska becomes available.
Thank you for choosing Paylocity as your Payroll Tax and HCM partner. This information is provided as a courtesy, may change, and is not intended as legal or tax guidance. Employers with questions or concerns outside the scope of a Payroll Service Provider are encouraged to seek the advice of a qualified CPA, Tax Attorney or Advisor.
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