Nebraska has low overall tax burdens for both mature and new firms, which rank 8th and 9th nationwide. For many firms, these incentive more than offset the state's high corporate income tax rate of 7.81%.
| Firm Type | Mature Firm Rank | Mature Firm Rate | New Firm Rank | New Firm Rate |
|---|---|---|---|---|
| Corporate Headquarters | 36 | 18.8% | 17 | 14.3% |
| R&D Firm | 18 | 10.4% | 3 | −0.6% |
| Technology Center | 15 | 10.1% | 2 | 0.5% |
| Data Center | 1 | 1% | 2 | 3.1% |
| Shared Services Center | 15 | 18.9% | 24 | 25.3% |
| Distribution Center | 31 | 37.4% | 32 | 43.9% |
| Capital-Intensive Manufacturer | 19 | 10.6% | 40 | 22.2% |
| Labor-Intensive Manufacturer | 6 | 7.3% | 11 | 7.5% |
