Nebraska Capital Gains Calculator

Calculate your federal and Nebraska capital gains tax liability

2025

Calculate Your
Nebraska Capital Gains Tax

Nebraska taxes capital gains as ordinary income. The top rate is 5.2% for 2025 as the state continues to lower income taxes.

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Nebraska Capital Gains Tax Highlights

Top rate 5.2% for 2025
Taxes as ordinary income
No special deductions
y

Enter Your Investment Details

Calculate your capital gains tax for Nebraska

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📊 Enter your annual taxable income before including this capital gain. This determines your capital gains tax bracket.

📊 Choose your investment holding period

Calculator optimized for Nebraska tax rates

Tax Calculation Results

Your capital gain is: $0.00
Estimated capital gains tax: $0.00
Federal Tax: $0.00
Nebraska Tax: $0.00
Net Proceeds After Tax: $0.00
Effective Tax Rate: 0.00%
Disclaimer: Estimate excludes NII taxes, deductions, credits, and losses. Consult a tax advisor.

How Nebraska Taxes Capital Gains

Nebraska taxes capital gains as ordinary income. The top rate is 5.2% for 2025 as the state continues to lower income taxes.

2025 Tax Brackets

0% Rate (Single): Up to $48,350
15% Rate (Single): $48,351 - $533,400
20% Rate (Single): Over $533,400

Nebraska Tax Details

Tax Rate Structure

Top Rate: 5.20%

Capital gains are taxed as ordinary income using progressive tax brackets.

Key Requirements

Filing Required: If gain exceeds threshold
State Due Date: April 15

Nebraska Tax Strategies

  • • Consider timing of asset sales for tax efficiency
  • • Coordinate with federal capital gains strategies
  • • Review loss harvesting opportunities

• Consult with Nebraska tax professional for complex situations

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Real Estate in Nebraska

Real estate capital gains in Nebraska are subject to both federal and state tax considerations:

Nebraska Real Estate Tax Rate

Real estate capital gains in Nebraska are taxed as ordinary income up to 5.20%.

Primary Residence

Federal Rules

Federal Exclusion: $250K/$500K
Holding Period: 2 of 5 years

Nebraska State Rules

State tax applies to gain above federal exclusion

Must file state return if gain exceeds exclusion

Additional Requirements:
  • • Follows federal IRC Section 121.

Investment Property

Tax Deferral Strategies

1031 Like-Kind Exchanges

Defer federal taxes on investment property exchanges

1031 Conformity: ✓ Yes
Bonus Depreciation: ✓ Allowed

Transfer Costs

Transfer Tax

State Rate: $2.25 per $1,000 of value (Documentary Stamp Tax)
Paid By: seller
Available Exemptions:
  • • Certain family transfers
  • • Transfers to secure a debt.

Recording Fees

Deed Recording: $10 for the first page, $6 for each additional page.
Mortgage Recording: $10 for the first page, $6 for each additional page.
Special Deductions & Notes:
  • • Standard federal depreciation rules apply.

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Property Tax Exemptions

Homestead

$40K

Maximum exemption

Nebraska Real Estate Specifics

• Nebraska levies a Documentary Stamp Tax of 0.225% on real estate sales, paid by the seller.

• The state's homestead exemption is available to seniors, veterans, and disabled individuals who meet income and residency requirements.

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Nebraska Filing Requirements

Due Dates
Annual Return: April 15
Extension: October 15
Quarterly Est.:
January 15
April 15
June 15
September 15
Required Forms
  • • Form 1040N
  • • Capital gains schedule
  • • Federal Form 8949 & Schedule D
Payment Options
  • • Online payment portal
  • • Electronic funds transfer
  • • Check or money order

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Compare Nebraska to Other States

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© 2025 CapitalGainsTaxCalculator.us - For informational purposes only. Consult a tax professional for advice.