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Nebraska Inheritance Tax Calculator

Nebraska is one of only 5 US states with an inheritance tax. Nebraska is unique among inheritance-tax states: the tax is collected at the COUNTY level (paid to the county treasurer where the deceased resided, or where real estate is located), not statewide, even though the rates and exemptions are set by state law.

Spouse

Exempt

Class 1 — immediate relatives (parents, grandparents, siblings, children, other lineal descendants)

1%

Class 2 — remote relatives (aunts, uncles, nieces, nephews, and their spouses/descendants)

11%

Class 3 — all other beneficiaries

15%

$
ExemptionNone
Tax rate0%
Rates updated for June 2026

Nebraska inheritance tax on $100,000

Tax owed

$0

You keep

$100,000

This calculator is for informational purposes only and does not constitute tax advice. Consult a qualified tax professional for your specific situation. Rates last verified June 2026.

Verify rates on Nebraska Department of Revenue — Property Assessment Division

Nebraska inheritance tax by relationship

Source: Nebraska Department of Revenue — Property Assessment Division.

RelationshipExemptionRate
Spouse—0%
Class 1 — immediate relatives (parents, grandparents, siblings, children, other lineal descendants)$100,0001%
Class 2 — remote relatives (aunts, uncles, nieces, nephews, and their spouses/descendants)$40,00011%
Class 3 — all other beneficiaries$25,00015%

Anyone under age 22 is fully exempt from Nebraska inheritance tax, regardless of beneficiary class (effective January 1, 2023).

Frequently asked questions

What is the inheritance tax rate in Nebraska?
Nebraska's inheritance tax rate depends entirely on your relationship to the deceased. Spouse are fully exempt. Other beneficiaries pay rates ranging from 1% to 11% to 15%, depending on the beneficiary class and amount inherited. Select your relationship to the deceased above for your specific rate and exemption.
Who do I pay Nebraska inheritance tax to?
Nebraska is unique: inheritance tax is collected at the county level, not statewide, even though the rates are set by state law. You pay the county treasurer where the deceased person resided, or where any inherited real estate is located. If property is located in multiple counties, the tax is apportioned among them.
Does federal estate tax also apply in Nebraska?
Yes, separately. Nebraska's inheritance tax is a state-level tax paid by the beneficiary based on their relationship to the deceased. Federal estate tax is a completely separate tax paid by the estate itself, and only applies if the total estate exceeds $15,000,000 (2026, per individual). Fewer than 1% of estates owe federal estate tax, but it's worth checking if the estate is large. Use the federal estate tax calculator above to check.

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