NEBRASKA INHERITANCE AND ESTATE TAX · DEATHS IN 2026
Nebraska inheritance and estate tax calculator
Nebraska has no estate tax, but it taxes what heirs inherit: children, parents, siblings and other immediate relatives pay 1% on the amount over $100,000; nieces, nephews, aunts, uncles and other remote relatives 11% over $40,000; and others 15% over $25,000. Spouses and charities are exempt. A niece or nephew who inherits $100,000 owes $6,600 of Nebraska inheritance tax. A $5,000,000 estate owes no federal estate tax, which starts above $15,000,000.
Tax on the estate
- Total estate and inheritance tax
- $6,600.00
- Federal estate tax
- $0.00
- Nebraska inheritance tax
- $6,600.00
- Heir's class
- Remote relative
Federal estate tax by size of estate
The tax on an estate with nothing left to a spouse or charity and no lifetime taxable gifts.
| Estate | Federal estate tax |
|---|---|
| $5,000,000 | $0 |
| $10,000,000 | $0 |
| $15,000,000 | $0 |
| $20,000,000 | $2,000,000 |
| $25,000,000 | $4,000,000 |
Nebraska inheritance tax by heir
What one heir owes on an inheritance, by their relationship to the person who died.
| Heir's class | $100,000 inherited | $500,000 inherited |
|---|---|---|
| SpouseSpouse | $0 | $0 |
| Immediate relativeChild, Grandchild, Great-grandchild, Parent, Grandparent, Brother or sister, Son- or daughter-in-law | $0 | $4,000 |
| Remote relativeNiece or nephew, Aunt or uncle, Cousin or other relative | $6,600 | $50,600 |
| OtherFriend or unrelated person | $11,250 | $71,250 |
| CharityCharity | $0 | $0 |
Nebraska inheritance and estate tax questions
Does Nebraska have an inheritance tax?
Yes. Nebraska has no estate tax, but it taxes what heirs inherit: children, parents, siblings and other immediate relatives pay 1% on the amount over $100,000; nieces, nephews, aunts, uncles and other remote relatives 11% over $40,000; and others 15% over $25,000. Spouses and charities are exempt.
How much inheritance tax does each heir pay in Nebraska?
On a $100,000 inheritance, a spouse owes $0, a child $0, a niece or nephew $6,600, a friend or other unrelated heir $11,250 and a charity $0. Each heir pays on their own share, and the rate depends on their relationship to the person who died.
Does Nebraska have an estate tax?
No. Nebraska has no estate tax. Federal estate tax applies only to estates over $15,000,000.
Do young heirs pay Nebraska inheritance tax?
No. An heir under age 22 owes no Nebraska inheritance tax; the calculator assumes the heir is older. Nebraska inheritance tax is paid to the county.
What the calculator leaves out
- An heir under age 22 owes no Nebraska inheritance tax; the calculator assumes the heir is older.
- A cousin, as a descendant of an aunt or uncle, is a remote relative; more distant relatives pay the 15% rate.
- Nebraska inheritance tax is paid to the county.
- Charities qualify when organized in Nebraska or in a state with a reciprocal exemption.
- Nebraska has no estate tax.
- Inheritance tax is figured for the one heir you enter; each heir owes tax on their own share.
- Gift tax paid on lifetime gifts is not subtracted.
- The deduction for state death taxes (IRC 2058) counts the state estate tax and the entered heir's inheritance tax, not inheritance tax other heirs pay.
- A deceased spouse's unused exclusion (portability) is not added.
Enter the estate's value after debts and expenses. What you leave to a spouse or to charity is deducted in full, as the marital and charitable deductions allow for a U.S.-citizen spouse and a qualifying charity. Lifetime taxable gifts are added back for the federal tax. Federal tax uses the 2026 exclusion of $15,000,000 and rates up to 40%, after deducting state death taxes. These are estimates, not legal advice.