Nebraska transfer tax
Nebraska charges a documentary stamp tax of $3.32 per $1,000 of value (about 0.33%) on deeds recorded on or after July 18, 2026, paid by the seller. There are no local transfer taxes.
No local transfer taxes; the county register of deeds collects the state tax.
Highest totals in Nebraska on a $400,000 sale
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Total includes the state tax. Click a column to sort.
Nebraska state transfer tax calculator
- State
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Nebraska documentary stamp taxState | $3.32 per $1,000 | Seller | $1,328.00 |
| Total transfer tax (0.332% of the price) | $1,328.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Nebraska by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $830 | 0.332% | $830 | $0 |
| $400,000 | $1,328 | 0.332% | $1,328 | $0 |
| $600,000 | $1,992 | 0.332% | $1,992 | $0 |
| $800,000 | $2,656 | 0.332% | $2,656 | $0 |
| $1,000,000 | $3,320 | 0.332% | $3,320 | $0 |
| $1,500,000 | $4,980 | 0.332% | $4,980 | $0 |
| $2,500,000 | $8,300 | 0.332% | $8,300 | $0 |
| $5,000,000 | $16,600 | 0.332% | $16,600 | $0 |
Negotiable amounts are shown half to each side.
Selling in Nebraska?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Common exemptions
- Transfers to or from the U.S., the State or political subdivisions
- Mortgages, deeds of trust and deeds in lieu of foreclosure
- Corrective or confirmatory deeds and transfers into the grantor's revocable trust
- Deeds between spouses, ex-spouses or parent and child without consideration
- Transfers to family corporations, partnerships or LLCs for no consideration
- Tax deeds and deeds of partition
Questions
Who pays the documentary stamp tax in Nebraska?
The seller (grantor) pays it when the deed is recorded with the county register of deeds.
Did the Nebraska documentary stamp tax go up in 2026?
Yes. For deeds recorded on or after July 18, 2026 the rate is $3.32 per $1,000 of value, up from $2.32. LB 1067 (2026) returns it to $2.32 on January 1, 2032.
How is the tax calculated?
Divide the price by 1,000, round up to a whole number, and multiply by $3.32. A $256,732 sale owes 257 × $3.32 = $853.24.
How much is transfer tax on a $500,000 house in Nebraska?
The state part is $1,660.
Sources
- Nebraska DOR – Documentary Stamp Tax
- Nebraska DOR – Documentary Stamp Tax Rate History
- Nebraska DOR – Calculation Example (July 18, 2026)
- Nebraska DOR – Documentary Stamp Tax Exemptions
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.