If you haven't already, create your Next.js app by following the procedure outlined in the Next.js docs.
To deploy a Next.js app to Dokku, you have to do two things:
1. Tell Dokku to build the app before running it:
app.json
{"scripts": {"dokku": {"predeploy": "npm run build"}}}
2. Tell Dokku how to start the app:
Procfile
web: npm start -- --port $PORT
That's it! :)