What is the real estate transfer tax in Nebraska?

In Nebraska, a documentary stamp tax is imposed on the grantor who signs the deed at $3.32 for each $1,000 of value or fraction of $1,000 for transfers before January 1, 2032, where value is the full actual consideration including any liens assumed, or market value for a gift. For transfers on or after January 1, 2032, the rate falls to $2.32 for each $1,000 of value. Deeds between spouses or between parent and child without actual consideration are exempt, as are deeds of distribution by a personal representative to heirs or devisees. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is Neb. Rev. Stat. §§ 76-901, 76-902.

WhatNebraska
State transfer tax$3.32 per $1,000 of value, paid by the seller

What the statute says

“… a tax on the grantor executing the deed as defined in section 76-203 upon the transfer of a beneficial interest in or legal title to real estate at the rate of three dollars and thirty-two cents for each one thousand dollars value …”

Quoted word for word from the section’s text.

Source

Neb. Rev. Stat. §§ 76-901, 76-902

Read the statute in the Nebraska Revised Statutes (Nebraska Legislature): nebraskalegislature.gov.

Checked against the statute on November 15, 2026.

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses this rule

This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.

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