State tax rates and rules for income, sales, gas, property, cigarette, and other taxes that impact middle-class families. Go to the Kiplinger Tax Map Nebraska Add to State Compare List | View List View State Compare List (0) selected | Compare up to 5 The Bottom Line Least Tax-Friendly While the cost of housing is comparatively low in the Cornhusker State, the average property tax rate in the state is quite high. For a $300,000 home, the state-wide average tax in Nebraska comes to $4,842 per year. That's the ninth-highest property tax amount in our U.S. rankings, and it's the primary reason why Nebraska is our list of least tax-friendly states. Income Tax Range Low: 2.46% (on up to $3,290 of taxable income for single filers and $6,570 for married couples filing jointly)High: 6.84% (on taxable income over $31,750 for single filers and $63,500 for married couples filing jointly) Sales Tax 5.5% state levy. Localities can add as much as 2.5%, and the average combined rate is 6.94%, according to the Tax Foundation.Groceries: ExemptClothing: TaxableMotor Vehicles: TaxablePrescription Drugs: Exempt Real Property Taxes In Nebraska, the median property tax rate is $1,614 per $100,000 of assessed home value. Motor Fuel Taxes Gasoline: 29.6¢ per gallon (28.6¢ per gallon effective July 1, 2021). Diesel: 29¢ per gallon (28¢ per gallon effective July 1, 2021). Sin Taxes Cigarettes and many little cigars: $0.64 per packMoist snuff: $0.44 per ounceOther tobacco products: 20% of the wholesale priceBeer: $0.31 per gallonWine: $0.95 per gallonLiquor: $3.75 per gallon Annual Car Taxes and Fees An annual vehicle excise tax based on the car's sticker price (MSRP) and age is imposed until the vehicle is 14 years old. Estate and Inheritance Taxes With Nebraska's inheritance tax, the closer the heir's relationship to the decedent, the smaller the tax rate and the greater the exemption (surviving spouses are exempt from the tax). For example, the tax on heirs who are immediate relatives (e.g., parents, grandparents, siblings, children and other lineal descendants) is only 1% and does not apply to property that is worth less than $40,000. For remote relatives (e.g., uncles, aunts, nieces, nephews), the tax rate is 13% and the exemption amount is $15,000. For all other heirs, the tax is imposed at an 18% rate on property worth $10,000 or more.