At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | Yes — up to 15%Neb. Rev. Stat. §§ 77-2004, 77-2005, 77-2006 (class rates/exemptions), as amended by LB310 (2022) · 2026 deaths |
| Small-estate ceiling | $100,000Neb. Rev. Stat. § 30-24,125 · eff. 2025 (LB85) |
| TOD deed for real estate | AvailableNeb. Rev. Stat. § 76-3401 et seq. (Uniform Real Property TOD Act) · enacted 2012 |
| Community-property state | No |
Estate tax
Nebraska does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
Class 1 — immediate relatives (parents, grandparents, siblings, children, and other lineal descendants): the first $100,000 is exempt, then 1% (§ 77-2004).
Class 2 — remote relatives (aunts, uncles, nieces, nephews and their descendants): the first $40,000 is exempt, then 11% (§ 77-2005). Class 3 — all others: the first $25,000 is exempt, then 15% (§ 77-2006).
The surviving spouse is fully exempt, and beneficiaries under age 22 pay no tax. Unusually, the tax is assessed, collected, and retained at the county level rather than by a state revenue department — the figures live in the statutes, not on a DOR rate page.
Probate basics
Successors may collect personal property by affidavit when the estate's personal property, less liens, does not exceed $100,000 (raised from $50,000 by 2025's LB85). Summary administration is also available for small estates.
Nebraska is a common-law (separate-property) state for ownership between spouses. A transfer-on-death deed for real estate is Available Neb. Rev. Stat. § 76-3401 et seq. (Uniform Real Property TOD Act) · enacted 2012 — see the full Nebraska transfer-on-death deed guide for the requirements, revocation, and alternatives. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
A county-administered inheritance tax
Nebraska levies no estate tax, but it is one of the few states with an inheritance tax — and the tax is assessed, collected, and kept at the county level where the property is administered, not by a state revenue department.
2023 rate cuts, but remote heirs still pay
For deaths on or after January 1, 2023, LB310 raised exemptions and cut rates (Class 2 from 13% to 11%, Class 3 from 18% to 15%). Even so, aunts, uncles, nieces, nephews (11%) and unrelated beneficiaries (15%) still owe tax above modest exemptions; the spouse and beneficiaries under 22 are exempt.
Small-estate ceiling recently doubled
The affidavit ceiling for collecting personal property was raised to $100,000 by 2025's LB85 (from the long-standing $50,000), expanding the estates that can avoid formal probate.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- Nebraska small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Estate and inheritance tax figures reviewed by Sakineh Majd, J.D. — Maine Bar #004999 · 2026-07-24. The review memo explains its scope and source checks.
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Nebraska can assess your situation.
Last verified July 18, 2026.