Nebraska Inheritance Tax Calculator
Figures verified October 17, 2026 against Neb. Rev. Stat. §77-2004 (immediate relatives, spouse and under-22 exemptions) · Update log
Short answer
Nebraska's inheritance tax is a county tax on what each heir receives. A surviving spouse and anyone under 22 pay nothing. Close relatives (parents, grandparents, siblings, children, grandchildren and their spouses) pay 1% of the amount over $100,000. Aunts, uncles, nieces, nephews and their descendants pay 11% over $40,000. Everyone else pays 15% over $25,000. The tax is due 12 months after death, with 14% interest after that.
Nebraska inheritance tax calculator
Add one row for each person who inherits, with what they receive after the estate's debts and expenses. Each person's tax depends on their relationship to the person who died. Amounts like 250k or 1.2m work.
Nebraska inheritance tax classes and rates (2026)
The tax is worked out for each heir separately, on what that person receives, at the rate for their relationship to the person who died. These are the rules for deaths in 2026, checked against the official sources listed at the end of this page.
| Class | Who | Rate |
|---|---|---|
| Exempt | Surviving spouse; any heir under 22; qualifying charities | Exempt |
| Immediate relatives | Parents, grandparents, brothers and sisters, children (including adopted), grandchildren and other descendants, stepchildren, and the spouses of any of them | 1% of the amount over $100,000 |
| Remote relatives | Aunts, uncles, nieces, nephews and their descendants (including first cousins), and their spouses | 11% of the amount over $40,000 |
| Everyone else | Friends and anyone not related as above | 15% of the amount over $25,000 |
- Life insurance paid to them as a named beneficiary: Life insurance paid directly to a named person or a trust is generally not taxed; insurance paid to the estate is.
- Age rule: For deaths from 2023, anything passing to a person under 22 is not taxed, whatever the relationship.
Nebraska rate brackets
Each slice of an heir's share is taxed at its own rate. The tax at the start of each row is the total tax on everything below it.
Immediate relatives
| Share over | Up to | Tax at the start of the row | Rate on the excess |
|---|---|---|---|
| $0 | $100,000 | $0 | 0.0% |
| $100,000 | No limit | $0 | 1.0% |
Remote relatives
| Share over | Up to | Tax at the start of the row | Rate on the excess |
|---|---|---|---|
| $0 | $40,000 | $0 | 0.0% |
| $40,000 | No limit | $0 | 11.0% |
Everyone else
| Share over | Up to | Tax at the start of the row | Rate on the excess |
|---|---|---|---|
| $0 | $25,000 | $0 | 0.0% |
| $25,000 | No limit | $0 | 15.0% |
Tax on a $100,000 inheritance, by relationship
What one heir would owe on $100,000 (no life insurance, no age exemption), computed with the same rules as the calculator.
| Heir | Class | Tax on $100,000 |
|---|---|---|
| Husband or wife | Exempt | $0 |
| Son or daughter (including adopted) | Immediate relatives | $0 |
| Stepchild | Immediate relatives | $0 |
| Grandchild | Immediate relatives | $0 |
| Great-grandchild | Immediate relatives | $0 |
| Mother or father | Immediate relatives | $0 |
| Grandparent | Immediate relatives | $0 |
| Brother or sister | Immediate relatives | $0 |
| Half-brother or half-sister | Immediate relatives | $0 |
| Niece or nephew | Remote relatives | $6,600 |
| Son-in-law or daughter-in-law | Immediate relatives | $0 |
| Aunt or uncle | Remote relatives | $6,600 |
| Cousin | Remote relatives | $6,600 |
| Friend, partner or anyone unrelated | Everyone else | $11,250 |
| Charity | Exempt | $0 |
Worked examples
Two adult children
A widow leaves $150,000 to each of her two adult children.
| Heir | Class | Receives | Tax |
|---|---|---|---|
| Son | Immediate relatives | $150,000 | $500 |
| Daughter | Immediate relatives | $150,000 | $500 |
| Total Nebraska inheritance tax | $1,000 | ||
A niece, and a grandchild aged 19
A man leaves $100,000 to his niece and $100,000 to his 19-year-old grandson.
| Heir | Class | Receives | Tax |
|---|---|---|---|
| Niece | Remote relatives | $100,000 | $6,600 |
| Grandson, aged 19 | Exempt | $100,000 | $0 |
| Total Nebraska inheritance tax | $6,600 | ||
A spouse and a friend
A woman leaves $500,000 to her husband and $100,000 to a friend.
| Heir | Class | Receives | Tax |
|---|---|---|---|
| Husband | Exempt | $500,000 | $0 |
| Friend | Everyone else | $100,000 | $11,250 |
| Total Nebraska inheritance tax | $11,250 | ||
What to file and by when
- The executor (or trustee or heirs) starts a proceeding to determine the inheritance tax in the county court, by a petition or a probate application, listing each beneficiary's share and class.
- The tax is a county tax, not a state Department of Revenue tax. Pay the tentative tax within 12 months of death to avoid the penalty.
- If the tax is not paid within 12 months, the personal representative or trustee must post a bond for the tax and interest.
Due date: The tax is due 12 months after the date of death. It is a county tax, determined by the county court.
Late payment: Interest of 14% a year runs from the 12-month due date. If no proceeding to determine the tax is filed within 12 months, a penalty of 5% a month (up to 25%) of the unpaid tax can be added, which the county court may waive for good cause.
Optional: get help filing
Get a flat-fee quote to file the Nebraska inheritance tax return
Tell us a little about the estate and a CPA or Enrolled Agent who prepares Nebraska inheritance tax returns will reply with a fixed price. Free, and no obligation.
Frequently asked questions
Do children pay Nebraska inheritance tax?
Only on the amount over $100,000 each, at 1%. A child who inherits $150,000 owes $500. A child under 22 owes nothing.
Is everyone under 22 exempt from Nebraska inheritance tax?
Yes. For deaths on or after January 1, 2023, anything passing to a person under 22 is not taxed, whatever their relationship to the person who died.
How does the Nebraska inheritance tax worksheet work?
The tax is worked out for each beneficiary separately: take their share, subtract their class's exempt amount ($100,000, $40,000 or $25,000), and apply their class rate (1%, 11% or 15%). The county court determines the tax in a proceeding started by a petition or probate application. The calculator follows the same steps.
Do cousins pay 11% or 15% in Nebraska?
The remote-relative class (11% over $40,000) covers aunts, uncles, nieces and nephews and their lineal descendants. A first cousin is a descendant of an aunt or uncle, so we treat first cousins as remote relatives. Confirm with the county court for more distant relatives.
When is Nebraska inheritance tax due?
12 months after the date of death. Interest of 14% a year runs after that. If no proceeding to determine the tax is filed within 12 months, a penalty of 5% a month, up to 25%, can also apply.
Who collects Nebraska inheritance tax?
The county, not the state. The tax is determined in county court and the money goes to the county.
Is life insurance subject to Nebraska inheritance tax?
Life insurance paid directly to a named beneficiary or to a trust is generally not taxed; life insurance paid to the estate is. If the policy names the estate, include it in the amounts.
Does Nebraska inheritance tax apply if I live in another state?
Yes. What matters is where the person who died lived, not where you live. If they lived in Nebraska, Nebraska inheritance tax applies to what you inherit wherever you live. If they lived elsewhere but owned real estate in Nebraska, Nebraska can tax that real estate.
Sources
- 1.Neb. Rev. Stat. §77-2004 (immediate relatives, spouse and under-22 exemptions)nebraskalegislature.gov
- 2.Neb. Rev. Stat. §77-2005 (remote relatives)nebraskalegislature.gov
- 3.Neb. Rev. Stat. §77-2005.01 (relatives by marriage)nebraskalegislature.gov
- 4.Neb. Rev. Stat. §77-2006 (all other beneficiaries)nebraskalegislature.gov
- 5.Neb. Rev. Stat. §77-2007.04 (charitable exemption)nebraskalegislature.gov
- 6.Neb. Rev. Stat. §77-2010 (due date, interest, penalty)nebraskalegislature.gov
- 7.Neb. Rev. Stat. §45-104.01 (14% interest rate)nebraskalegislature.gov
- 8.Tax Foundation: Estate and Inheritance Taxes by State, 2026taxfoundation.org
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.