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Nebraska: inheritance tax

Whether heirs owe state inheritance tax, and how much a child, a sibling or another heir pays.

State inheritance tax?	Yes
Child pays	1% on amounts over $100,000
Sibling pays	1% on amounts over $100,000
Other heirs pay	Aunts, uncles, nieces and nephews: 11% over $40,000. Everyone else: 15% over $25,000.

Spouses are exempt in every inheritance tax state, and gifts to charities are generally exempt. The tax follows where the person who died lived or owned real estate, not where the heir lives.

General information only, not legal, insurance or financial advice. Not affiliated with any government agency. Exceptions can apply. Confirm with the state agency, the court or a licensed professional in Nebraska.

How Nebraska compares

5 of 51 states and DC share this answer (Yes): Kentucky, Maryland, New Jersey, Pennsylvania.

Also for Nebraska: Medicaid long-term care in Nebraska · Small estate limits in Nebraska · Will and trust rules in Nebraska · Estate and inheritance tax in Nebraska · Common law marriage in Nebraska · Property tax rates in Nebraska · Medicaid expansion in Nebraska · Social Security tax in Nebraska · All Nebraska rules on one page

How we checked this

States and rate ranges come from the Tax Foundation's 2026 estate and inheritance tax table (as of October 1, 2026). Rates by relationship follow each state's beneficiary classes. Last checked: November 12, 2026. Laws change; confirm with the state agency or a licensed professional before acting.

Cross-checked sources agree   Checked on official source confirmed on a government, court or legislature site   Single detailed source one detailed table built from statutes or official data   Under review sources disagree; read the note and the law.