Verified against Nebraska Department of Revenue · Updated August 27, 2026
Nebraska (NE) Inheritance Tax in 2026: Rates, Exemptions & Calculator
Nebraska sorts beneficiaries into three classes with exemptions ranging from $25,000 to $100,000, plus one rule that overrides everything else: nobody under age 22 owes Nebraska inheritance tax, no matter their relationship to the deceased.
Nebraska inheritance tax rates and exemptions by relationship (2026)
Nebraska sorts beneficiaries into classes based on their relationship to the person who died. Each class has its own exemption amount (if any) and tax rate — here's the full breakdown:
| Relationship to the deceased | Exemption | Rate |
|---|---|---|
| Surviving spouse (fully exempt) | — | Exempt |
| Class I — parents, grandparents, children, grandchildren, siblings (and their spouses) | $100,000 | Flat 1.0% |
| Class II — aunts, uncles, nieces, nephews, cousins (and their descendants/spouses) | $40,000 | Flat 11.0% |
| Class III — all other beneficiaries | $25,000 | Flat 15.0% |
| Charities and exempt organizations (fully exempt) | — | Exempt |
The Nebraska inheritance tax calculator asks for three things: the heir's relationship to the person who died, the amount inherited, and the date of death — plus whether the heir was under 22, since that alone makes the tax $0. It applies the same LB310 class schedule shown in the table below, so the estimate and the published rates can't disagree. What you get back is an estimate of the county inheritance tax, not a court filing.
Calculate Nebraska inheritance tax for your situationWorked example
A niece falls into Class II, which gets a $40,000 exemption. The remaining $10,000 is taxed at Class II's flat 11% rate, for $1,100 in tax — assuming the niece is 22 or older; under 22, the tax is $0 regardless of class.
Rules worth knowing
- Beneficiaries under 22 on the date of death owe $0, period — this overrides every relationship class. It's a real, statutory rule (part of 2023's LB310 changes), not a rounding quirk.
- "Cousin" is a genuine gray area here: Nebraska's Class II statute names uncles, aunts, nieces, and nephews plus their "lineal descendants" but never uses the word "cousin" itself, and reputable sources disagree on whether that catches cousins. This calculator uses the Class II rate as the more common reading but flags it rather than treating it as settled.
Filing deadline
This calculator doesn't independently track Nebraska's specific filing-deadline text — confirm the exact due date with the Nebraska Department of Revenue.
How Nebraska compares to the other states with an inheritance tax
Only five states still levy an inheritance tax, and each draws the line between "close family" and everyone else differently — here's how Nebraska stacks up.
| State | Closest relatives exempt? | Highest taxed rate | Notable quirk |
|---|---|---|---|
| Maryland | Spouse, parents/grandparents, children+descendants, siblings | 10.0% | $1,000 exemption is a cliff, not a deduction |
| Nebraska (this page) | Spouse only | 15.0% | Anyone under 22 owes $0, regardless of relationship |
| Pennsylvania | Spouse only | 15.0% | No exemption amounts — flat rates from the first dollar |
| Kentucky | Spouse, parent, child, stepchild, grandchild, sibling | 16.0% | Grandparents are NOT exempt — taxed as Class C |
| New Jersey | Spouse, parents, grandparents, children, stepchildren | 16.0% | Stepchildren fully exempt, same as biological children |
Frequently asked questions
How much is inheritance tax in Nebraska?
Under the schedule in effect since January 1, 2023 (LB310): Class I — parents, grandparents, children, grandchildren, siblings and their spouses — pay 1% on amounts above a $100,000 exemption; Class II — aunts, uncles, nieces, nephews and their descendants — pay 11% above a $40,000 exemption; Class III — everyone else — pays 15% above a $25,000 exemption. Surviving spouses and charities are fully exempt, and any beneficiary under age 22 on the date of death owes nothing regardless of class.
Does Nebraska have an estate tax?
No. Nebraska has no state estate tax — only the inheritance tax on this page, which is unusual in another way: it is a county tax, determined in county court and paid to the county where the property is located, rather than a return filed with the state.
What is the Nebraska inheritance tax worksheet?
Because Nebraska's inheritance tax is settled in county court rather than on a state return, attorneys and personal representatives typically compute it on the Nebraska State Bar Association's Inheritance Tax Worksheet (Form 500), and since 2022 a Petitioner's County Inheritance Tax Report (Form PCIT) is filed with the county as well. This calculator gives you the estimate to expect from that process; it does not replace the court filing.
More on inheritance tax
For how the calculation works across all five states that still charge inheritance tax, how Nebraska's rules fit into the bigger picture, and strategies to reduce what's owed, see the full inheritance tax guide.
How Nebraska compares: on the same $500,000 inheritance for a 2026 death, an adult child owes $4,000 here, a niece or nephew $50,600, and an unrelated heir $71,250 — against a range of $50,000 to $75,000 for a niece across all five inheritance-tax states. The full side-by-side table, with a downloadable CSV, is in Inheritance and estate tax by state, 2026.