Nebraska Inheritance Tax Calculator

2026 rules

Enter what an heir receives and their relationship to see the Nebraska inheritance tax on it.

Your numbers

Amount the heir inherits

Heir's relationship

Heir is under 22

Result

Nebraska inheritance tax$1,500

Inherited amount$250,000
Inheritance tax$1,500
Effective rate0.60%

Nebraska's inheritance tax is a county tax: 1% above $100,000 for close family, 11% above $40,000 for aunts, uncles, nieces and nephews, and 15% above $25,000 for others.

Nebraska at a glance

How it works: Nebraska taxes inheritances at 1% above $100,000 for close family, 11% above $40,000 for aunts, uncles, nieces and nephews, and 15% above $25,000 for others. Spouses and heirs under 22 are exempt.
Who pays: It's collected by the county where the person lived or the property is.

Questions

Who pays Nebraska's inheritance tax?

It's collected by the county where the person lived or the property is.

Is there also a federal estate tax?

Only on estates over $15 million per person in 2026, at 40% above that. Most estates that owe Nebraska tax owe no federal tax.