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Nebraska Inheritance Tax Calculator

A spouse pays nothing, and neither does anyone under 22 — whatever their relationship. Beyond that, three classes: 1%, 11%, or 15%. Nebraska is also the only inheritance-tax state where counties, not the state, collect it.

Based on Neb. Rev. Stat. §77-2003 to §77-2006 FigureMyTax Editorial Team Free · no sign-up

By the FigureMyTax Editorial Team · Reviewed 2026 · How we calculate

Your Nebraska inheritance

Enter the amount inherited and the beneficiary's relationship — the estimate updates instantly.

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Estimated Nebraska inheritance tax owed
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Full rates & who pays →
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Age matters, not just relationship

Confirmed current: any interest passing to a person under twenty-two years of age shall not be subject to tax, regardless of that person's relationship to the decedent. This blanket age exemption sits alongside the unlimited spousal exemption — both apply no matter the amount inherited.

Collected by the county, not the state

Nebraska is genuinely unusual: this tax is calculated and collected at the county level through the county court, not by a state department of revenue. Counties rely on this revenue directly, which is a large part of why repeated repeal proposals in the legislature have stalled.

Rates and exemptions doubled in 2023

Under LB310, signed in 2022, exemptions roughly doubled and rates dropped across all three paying classes for deaths on or after January 1, 2023 — immediate relatives went from a $40,000 exemption to $100,000, remote relatives from $15,000/13% to $40,000/11%, and everyone else from $10,000/18% to $25,000/15%.

Nebraska inheritance tax — frequently asked questions

Who is exempt from Nebraska inheritance tax?

A surviving spouse, regardless of amount, and any beneficiary under 22 years of age at the time of death, regardless of their relationship to the decedent.

What are Nebraska's inheritance tax rates?

1% for immediate relatives over a $100,000 exemption, 11% for remote relatives over a $40,000 exemption, and 15% for everyone else over a $25,000 exemption.

Is Nebraska inheritance tax administered by the state?

No — it's calculated and collected at the county level through the county court, unlike the other four states with an inheritance tax.

When did Nebraska's rates and exemptions last change?

For deaths on or after January 1, 2023, exemptions roughly doubled and rates dropped across all three classes under LB310, signed in 2022.

Nebraska inheritance tax tools & guides

Nebraska Inheritance Tax: Rates & Who PaysThe full class breakdown, explained Nebraska Inheritance Tax ExemptionsLife insurance, statutory allowances, and more Do I Owe NE Inheritance Tax If I Live Out of State?Why it follows the decedent, not you Nebraska Probate Cost CalculatorThe full cost picture Nebraska Executor Fee CalculatorWhat the executor gets paid

This calculator provides an estimate for general guidance only and is not legal, tax, or financial advice. Figures are based on Neb. Rev. Stat. §77-2003 to §77-2006. Actual tax depends on the estate's full facts and the county court's determination. Confirm current figures with the county court or a licensed attorney before acting.