By Kole Pederson, attorney. Rates checked against Nebraska statutes on October 29, 2026.
Use this calculator to estimate the Nebraska inheritance tax each person owes. Enter what each person will receive and how they are related to the person who died. The math uses the rates for deaths on or after January 1, 2023.
Nebraska taxes what each person receives, not the whole estate. Each county collects the tax, and the county court sets the amount. It is due 12 months after death.
| Who receives it | Tax-free amount | Rate on the rest |
|---|---|---|
| Surviving spouse | All of it | 0% |
| Close family: parents, grandparents, brothers, sisters, children, grandchildren and other descendants, and their spouses | First $100,000 | 1% |
| Aunts, uncles, nieces, nephews, their descendants, and their spouses | First $40,000 | 11% |
| Everyone else | First $25,000 | 15% |
A person under age 22 pays no inheritance tax (Neb. Rev. Stat. 77-2004, 77-2005 and 77-2006). Close family also includes someone the person who died treated as their child for at least 10 years.
Read the full Nebraska Inheritance Tax Guide for how farm families plan for this tax.
Want a real number for your family? Kole can review the estate, the land values and the heirs. The first call is free and takes 30 minutes.
Book a free callCall (816) MW-AGLAWThis calculator gives a rough estimate for general information. It is not legal or tax advice for your situation.
