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Nebraska
Corporate Income Tax Rate at a Glance
Nebraska's top corporate income tax rate is 5.84%, applied as a flat rate. This places Nebraska in the "Moderate (5–7.99%)" tier among U.S. states.
Rate Structure (Flat vs. Graduated)
5.84% flat corporate income tax rate effective 2025 under LB 754 (2023). The previous graduated 5.58%/7.25% structure was replaced; rate continues phasing down to 3.99% by 2027.
S-Corp & Pass-Through Treatment
Nebraska recognizes federal S-corp election. Pass-through entities may elect to pay tax at the entity level under Nebraska's PTE election (LB 754, 2023).
Official State Revenue Department
For current corporate tax rules in Nebraska, consult the state's official source at https://revenue.nebraska.gov/. Rates and rules change annually — verify with a qualified tax professional before taking any action.
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Moving to Nebraska from elsewhere · Corporate Tax
Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.