At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | Yes — county-administeredNeb. Rev. Stat. § 77-2004 to 2006 · eff. Jan 1, 2023 (LB310) |
| 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. 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
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a Nebraska statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in Nebraska.
Last verified July 20, 2026.