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Home→Tools→Estate & Inheritance Tax Calculator→Nebraska

How Much Are Estate & Inheritance Taxes in Nebraska?

Estimate federal estate tax, state estate tax, and inheritance tax for an estate or trust. See which taxes apply in your state and how much beneficiaries may owe.

Frequently Asked Questions

Nebraska imposes an inheritance tax, which is paid by beneficiaries rather than the estate.Neb. Rev. Stat. § 77-2001 et seq.Verified Apr 18, 2026 Tax rates depend on the beneficiary's relationship to the deceased. Nebraska does not have a separate state estate tax.

Nebraska groups beneficiaries into classes with different tax rates.Neb. Rev. Stat. § 77-2001 et seq.Verified Apr 18, 2026 Non-exempt beneficiaries pay graduated rates based on their class, with rates reaching up to 15% for all others (cousins, friends, corporations). The filing deadline is 12 months after death.

The federal estate tax exemption is $15 million per person (2026), with a top rate of 40%. Married couples can effectively shield $30 million using portability of the unused spousal exemption. The One Big Beautiful Bill Act (P.L. 119-21 §70106) permanently set this exemption starting in 2026, indexed for inflation.

Death taxes (estate and inheritance taxes) are separate from probate costs. Probate costs include attorney fees, executor fees, court filing fees, and publication costs. Death taxes are owed to the state or federal government on the value of the estate or inheritance. Both can apply to the same estate. Use the Nebraska probate calculator to estimate probate costs separately.

Death Taxes in Nebraska

Nebraska imposes an inheritance tax rather than an estate tax. The tax falls on beneficiaries, not the estate, and rates vary by the recipient's relationship to the deceased. Close family members often pay lower rates or are fully exempt, while distant relatives and unrelated beneficiaries face higher rates.

Nebraska has YesNeb. Rev. Stat. § 77-2001 et seq.Verified Apr 18, 2026 for an inheritance tax. Rates and exemptions vary by beneficiary class. Spouses are typically fully exempt, while other beneficiaries face graduated rates. The federal estate tax applies separately to estates exceeding $15,000,00026 USC 2001(c), 2010; P.L. 119-21 §70106Verified Jan 2, 2026.

Death taxes are separate from probate costs, but both affect the net amount beneficiaries receive. An estate may owe state death taxes, federal estate taxes, and probate fees simultaneously. The inheritance explainer covers how different transfer methods affect taxation.

SimplyTrustSimplyTrust Editorial·Updated April 18, 2026

Legal Sources

  • 26 USC 2001(c), 2010; P.L. 119-21 §70106
  • Neb. Rev. Stat. § 77-2001 et seq.

Data sourced from Nebraska statutes and official state code. How we research.

Nebraska Estate Planning Resources

In-depth guides covering Nebraska probate laws, trust requirements, and estate planning strategies.

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Calculate Death Taxes

Select your state, enter an estate value, and indicate marital status to see federal and state death tax estimates.

Quick examples:

This calculator provides general information about estate and inheritance taxes and is not legal or tax advice. Estate tax laws are complex and subject to change. Consult a licensed attorney or tax professional for guidance specific to your situation.

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