State inheritance tax
Nebraska inheritance tax in 2026
Checked against state sources 2026-10-21 · Gregory Garone, CEPA®
Short answer: Nebraska has no estate tax but does have a county-level inheritance tax. Spouses are exempt. Close relatives pay 1% above $100,000, remote relatives 11% above $40,000, and everyone else 15% above $25,000.
Nebraska at a glance
| Tax type | Inheritance tax |
|---|---|
| Estate tax exemption, 2026 deaths | No estate tax |
| Top rate | 15% (inheritance) |
| Portability to a surviving spouse | Not applicable |
How the Nebraska inheritance tax works
- The rates and exemptions in the table took effect for deaths on or after January 1, 2023 under LB 310 (2022).
- The tax is assessed and collected by the county where the property is located, through the county court.
- Bills to phase the tax out have been introduced in recent sessions. Confirm current law with the county before relying on these figures.
| Beneficiary | Exemption per person | Rate above it |
|---|---|---|
| Surviving spouse | Fully exempt | 0% |
| Parents, grandparents, siblings, children and other lineal descendants | $100,000 | 1% |
| Aunts, uncles, nieces, nephews and their descendants | $40,000 | 11% |
| Everyone else | $25,000 | 15% |
Planning points
- The 15% rate on gifts to friends and unmarried partners is the highest inheritance tax rate in Nebraska and a common reason to use life insurance or lifetime gifts.
- Because the tax is collected by counties, the filing process varies by county.
Common questions
Does Nebraska have an inheritance tax in 2026?
Nebraska has no estate tax but does have a county-level inheritance tax. Spouses are exempt. Close relatives pay 1% above $100,000, remote relatives 11% above $40,000, and everyone else 15% above $25,000.
Do children pay Nebraska inheritance tax?
Only on the amount each child receives above $100,000, at 1%. Surviving spouses are fully exempt.
Is Nebraska repealing its inheritance tax?
Phase-out bills have been introduced, but none had been confirmed as enacted when this page was checked. Check with the county court handling the estate.
Sources and limitations
Other states
Planning around Nebraska tax?
Tell us what you own, where, and who it is meant for. Greg will reply personally.
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