Nebraska Probate vs Living Trust Calculator

Nebraska is one of the few states where the usual pitch falls flat: a living trust skips probate, but the county's inheritance tax still comes looking for its share.

Probate side: Neb. Rev. Stat. § 30-2480, 30-2482 FigureMyTax Editorial Team Free · no sign-up

Your Nebraska estate

Enter your estate value, your beneficiary's relationship, and a market-rate fee assumption.

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Estimated Nebraska probate cost vs trust setup
Probate (estimated)
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Living trust setup
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The part a trust doesn't fix: Nebraska's inheritance tax

Nebraska's standout feature: its county-administered inheritance tax applies broadly to any transfer that takes effect at death — whether by will, intestate succession, joint tenancy, beneficiary designation, or a revocable living trust. Even when a trust means no probate estate is ever opened, inheritance tax proceedings still typically happen at the county court level, with the trustee petitioning for a determination of the tax owed. A trust changes who administers the transfer; it doesn't change whether Nebraska taxes it.

The probate side of this comparison reuses the same approach as the Nebraska Probate Cost Calculator: reasonable compensation under Neb. Rev. Stat. § 30-2480, tested against the seven factors in § 30-2482, for both the personal representative and the attorney. Reported fees often land in a rough 1.7–2.8% market range for each. The trust side is also market data: Nebraska attorneys typically charge roughly $1,500–$3,000 for a basic revocable living trust. See the full breakdown in Nebraska Living Trust Setup Cost.

Nebraska probate vs living trust — frequently asked questions

Does a living trust avoid Nebraska's inheritance tax?

No. Nebraska's inheritance tax applies broadly to any transfer that takes effect at death, whether by will, intestacy, joint tenancy, beneficiary designation, or a revocable trust — the tax is still owed, and a petition for determination typically still goes to the county court.

So why would a Nebraska family still use a living trust?

Mainly for privacy, incapacity planning, and avoiding ancillary probate on out-of-state property — not tax savings, and it doesn't fully remove the county court from the picture either, since inheritance tax still has to be determined.

How much does Nebraska probate cost compared to a living trust?

Reported Nebraska personal representative and attorney fees often land in a rough 1.7%–2.8% market range each, though there's no fixed rate. A Nebraska living trust typically costs $1,500–$3,000.

This calculator provides an estimate for general guidance only and is not legal or financial advice. Probate-side figures are based on Nebraska statute (Neb. Rev. Stat. § 30-2480, 30-2482), which sets no fixed percentage; any percentage shown is illustrative market data, not a legal rate. Trust-side figures are also illustrative market rates. Nebraska's county inheritance tax (§§ 77-2004 to 77-2006) applies to beneficiaries other than a surviving spouse regardless of whether a trust is used, and the estimate here is simplified. Confirm current figures with the county court or a licensed Nebraska estate planning attorney before acting.