Verified against Nebraska Department of Revenue · Updated August 27, 2026
Nebraska 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.
Calculate Nebraska inheritance tax for your situationWho owes Nebraska inheritance tax
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 |
Worked 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.
More on inheritance tax
For how the calculation works across all five states that still charge inheritance tax, exemptions worth knowing about, and strategies to reduce what's owed, see the full inheritance tax guide.