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Do I Owe Nebraska Inheritance Tax If I Live Out of State?

Your own address doesn't matter here — but which Nebraska county the decedent connects to genuinely does.

Neb. Rev. Stat. §77-2001 et seq.

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

Quick answer: yes, potentially — where you live is irrelevant. What matters is where the decedent lived (or owned real property) and how you're related to them. Check your own numbers with the Nebraska inheritance tax calculator.

It follows the decedent, never the heir

Confirmed current: the Nebraska inheritance tax applies to persons who die while residents of the state or, regardless of state of residence, who die owning real property located in Nebraska. A niece living in Colorado inheriting from a Nebraska resident aunt is still a remote relative owing the same 11% as if she lived in Nebraska — there's no exemption for being an out-of-state recipient.

The right county still has to determine the tax

Because Nebraska's inheritance tax is administered at the county level, the relevant county is the one connected to the decedent — where the decedent resided, or, for a nonresident decedent, where the Nebraska real property sits — not any county tied to where a beneficiary happens to live.

Your relationship class doesn't change with your zip code

The 1%, 11%, and 15% rates, along with the unlimited spousal exemption and the blanket under-22 exemption, all depend entirely on the beneficiary's relationship to the decedent and their age — never on residency. The classification travels with the relationship, not the address.

A nonresident decedent's Nebraska property still counts

Someone who lived their whole life in another state but owned Nebraska farmland, a rental property, or other real estate here can still trigger Nebraska inheritance tax on that property, collected by the county where it's located, regardless of that decedent's own state of residence.

Facing probate in Nebraska?

A local probate attorney can review your estate — many offer a free consultation.

Talk to a Nebraska attorney

See Rates & Who Pays for the full class-based breakdown that applies regardless of where any beneficiary lives.

Living out of state — frequently asked questions

I live in another state - do I still owe Nebraska inheritance tax?

Yes, potentially. Nebraska's inheritance tax applies to persons who die while residents of the state, and also to anyone, regardless of state of residence, who dies owning real property located in Nebraska. Your own residency as the beneficiary is irrelevant.

Which county court handles the tax if the beneficiary lives elsewhere?

The county where the decedent resided, or where the Nebraska real property is located for a nonresident decedent — not any county connected to the beneficiary's own residence.

Does living out of state at least get an out-of-state heir a lower rate?

No. The 1%, 11%, and 15% rates, and the spousal and under-22 exemptions, depend entirely on the beneficiary's relationship and age, never on where they live.

Does a nonresident decedent's Nebraska property still trigger this tax?

Yes — Nebraska's inheritance tax applies to anyone who dies owning real property in Nebraska, regardless of that person's own state of residence at death.

Keep going

Nebraska Inheritance Tax CalculatorYour estimate, based on your answers Nebraska Inheritance Tax: Rates & Who PaysThe full class breakdown, explained Nebraska Inheritance Tax ExemptionsLife insurance, statutory allowances, and more Nebraska Executor Fee CalculatorWhat the executor gets paid

This page provides general guidance only and is not legal or tax advice. Based on Neb. Rev. Stat. Chapter 77, Article 20. Confirm current figures with the county court or a licensed attorney before acting.