Estate planning basics in Nebraska

State rules are general information kept current by Legacy Guard, last reviewed October 21, 2026. Your attorney's advice comes first. Figures that are adjusted each year are given for the year stated.

What this means for your plan

• Nebraska has no state estate tax, so only the federal exemption of $15 million per person (2026) applies. Most families will not owe federal estate tax, but a plan still decides who gets what and how smoothly.
• Because Nebraska has an inheritance tax, who you leave property to can change the tax bill. Spouses and close family are usually exempt or taxed lightly; more distant heirs pay more.
• A transfer on death deed can pass your home to a named person without probate. It does not replace a trust, and it needs to be coordinated with one, but it is a simple tool worth asking about.
• Small estate rules only matter if little or nothing goes through probate. A funded trust and up to date beneficiary designations are what keep an estate small in the first place, and that is exactly what the Legacy Guard annual review checks each year.

Questions about Nebraska

Does Nebraska have an estate tax?

No. Nebraska has no state estate tax. The federal estate tax exemption is $15 million per person for 2026.

Does Nebraska have an inheritance tax?

Yes, collected by the county. A surviving spouse pays nothing. Children, parents, grandparents, and siblings pay 1 percent above a $100,000 exemption. Aunts, uncles, nieces, and nephews pay 11 percent above $40,000. Everyone else pays 15 percent above $25,000. Heirs under 22 are exempt. (Rates and exemptions as set by the 2022 law for deaths on or after January 1, 2023.)

Is Nebraska a community property state?

No. Nebraska is a common law property state. Nebraska probate is a county court process with an informal option; it is public and takes at least two months after notice to creditors. Even assets in a living trust are subject to the county inheritance tax, so a trust avoids probate but not that tax.

Does Nebraska allow a transfer on death deed for real estate?

Yes. Nebraska allows a transfer on death deed for real estate.

What is the small estate limit in Nebraska?

Affidavit for personal property up to $100,000, 30 days after death; real estate up to $100,000 can pass by a separate affidavit filed with the court.