Inheritance tax worksheet
Nebraska Inheritance Tax Calculator
Nebraska's inheritance tax depends on who receives the property and their age. For 2026 deaths, the ordinary individual schedules are 1% above $100,000, 11% above $40,000, or 15% above $25,000, depending on the statutory relationship.
Updated 6 primary sources citedEditorial policy
Nebraska inheritance tax: one beneficiary
Who this covers and what to enter
For an outright individual beneficiary of a 2026 or 2027 decedent. Enter the prepared Nebraska clear market value after allowed deductions and property exclusions, before the per-person exemption.
Your estimate
Needs your figuresCalculated- Estimated inheritance tax
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- Exempt portion
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- Taxable clear market value
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- Share after this tax
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- Remaining principal after payments
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- Payments above estimated tax
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The county court determines the tax. Payment differences exclude interest, fees and penalties and are not a refund approval.
Reviewed October 1, 2026 against §77-2004, §77-2005, §77-2006 and the enacted 2026 LB838.
The recipient's age can make the tax zero
The individual categories provide an exemption for a recipient under age 22. Use age at the decedent's death. At exactly 22, the age exemption no longer applies; the relationship exemption and rate must be considered. Other-person age exemption · Remote-relative age exemption.
A nonexempt adult friend receiving $125,000 has $100,000 above the $25,000 exemption and an estimated $15,000 tax. A 21-year-old receiving the same prepared share owes zero. Changing the recipient's age to 22 restores the $15,000 estimate.
Immediate relatives: 1% above $100,000
The statutory group includes parents, grandparents, siblings, children, qualifying adopted and lineal descendants, certain acknowledged parental relationships and specified spouses or surviving spouses. A surviving spouse of the decedent is fully exempt. Immediate-family statute.
A 40-year-old child receiving a prepared $200,000 share owes $1,000: ($200,000 − $100,000) × 1%. Two children each receiving $100,000 owe zero on those shares. The exemption is applied to each recipient's total interest, not once to the whole estate.
Remote relatives: 11% above $40,000
The remote category covers the statute's specified aunts, uncles, nieces, nephews, their lineal descendants and specified spouses or surviving spouses. Blood or legal-adoption requirements matter. Remote-relative statute.
An adult qualifying niece receiving $140,000 has $100,000 taxable and owes $11,000. That is a different result from the immediate-family rate; using “family member” as one broad category would hide this difference.
Other individuals: 15% above $25,000
For an adult individual outside the preferential groups, the tax is 15% of the prepared clear market value above $25,000. A $25,000 share owes zero; a $25,001 share produces $0.15. Other-transfer statute.
What changed on July 18, 2026?
LB838 expanded §77-2004's listed relatives to include lineal descendants, including adopted descendants, of a person with the qualifying acknowledged parent-child relationship. It also covers the specified spouses or surviving spouses of the listed people. The current statute identifies July 18, 2026 as its operative date. LB838 section 25 · Current statute and operative date.
The calculator's dedicated expanded-category option refuses an earlier date. An earlier estate may qualify through another established relationship, but this tool does not presume one. The underlying ten-year acknowledged parental relationship also requires evidence.
Start with the prepared Nebraska value
Asset exclusions, debt and expense deductions, nonresident property situs and beneficial-interest valuation come before this calculation. The tool does not subtract a blanket percentage for expenses. See property subject to tax and employee-benefit exclusions.
Enter any previous payment only after calculating the share's liability. An $11,000 estimate with $12,000 paid shows $1,000 above estimated principal; interest, fees and the county's final determination can change what is actually refundable.
Compare New Jersey's per-beneficiary brackets or Maryland's relationship exemptions. A sibling, for example, receives different treatment in each state.
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