Skip to content
Oakclause

Estate and Inheritance Tax in Nebraska

Nebraska has no state estate tax for deaths after 2006, but it has a county inheritance tax with rates of 1%, 11% or 15% depending on the beneficiary's relationship, for deaths on or after January 1, 2023.

Last checked . General information, not legal advice.

Nebraska at a glance

State estate tax
No
The Nebraska estate tax applies only to decedents dying before January 1, 2007.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
Yes
Transfers to a surviving spouse and to beneficiaries under age 22 are not taxed. Rates are 1%, 11% or 15% depending on the relationship.

Sources

Last checked

The rules in Nebraska

Does Nebraska have a state estate tax?

No. State estate tax in Nebraska: no. The Nebraska estate tax applies only to decedents dying before January 1, 2007.

What is the estate tax exemption in Nebraska?

Estate tax exemption in Nebraska: No state estate tax.

What is the top estate tax rate in Nebraska?

Top estate tax rate in Nebraska: No state estate tax.

Does Nebraska have an inheritance tax?

Yes. Inheritance tax in Nebraska: yes. Transfers to a surviving spouse and to beneficiaries under age 22 are not taxed. Rates are 1%, 11% or 15% depending on the relationship.

Where do the Nebraska estate and inheritance tax rules come from?

The rules above come from Neb. Rev. Stat. 77-2004, Neb. Rev. Stat. 77-2005, Neb. Rev. Stat. 77-2006 and Neb. Rev. Stat. 77-2101.01. Each source is linked on this page. We last checked them in October 2026.

Good to know

For deaths on or after January 1, 2023, close relatives pay 1% on amounts above $100,000 each, uncles, aunts, nieces and nephews pay 11% on amounts above $40,000 each, and all other beneficiaries pay 15% on amounts above $25,000 each.

Neb. Rev. Stat. 77-2004 was most recently amended by Laws 2026, LB838, operative July 18, 2026; the rates and exemption amounts shown above are in the current text.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.