What is Nebraska's real estate transfer tax rate?

Nebraska charges a documentary stamp tax of $2.25 per $1,000 of the value conveyed, equal to about 0.225%. The value is rounded up to the next full $1,000 increment before the rate is applied.

Who pays the documentary stamp tax in Nebraska?

By default the grantor, meaning the seller, pays the documentary stamp tax, though buyer and seller can agree otherwise in the contract. The calculator lets you assign it to the seller, the buyer, or split it evenly.

Are any transfers exempt?

Yes. Transfers between spouses, deeds correcting a prior recording, gifts without consideration, government transfers, and transfers of $100 or less are exempt. Check the exempt-transfer box to zero the tax in those cases.

Does an assumed mortgage reduce the tax?

Yes. If the buyer assumes an existing lien or mortgage, the value of that lien is deducted from the taxable consideration before the tax is computed. The calculator subtracts the assumed lien you enter.

Is there a first-time buyer discount?

No. Nebraska does not offer a first-time-buyer reduction on the documentary stamp tax. The flat $2.25 per $1,000 rate applies to qualifying transfers regardless of the buyer's status.

Nebraska Real Estate Transfer Tax Calculator

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When real estate changes hands in Nebraska, the deed triggers a documentary stamp tax paid to the county. This calculator estimates that transfer tax from the sale price, accounting for assumed liens and exemptions.

How it works

Nebraska’s documentary stamp tax is a flat rate on the value conveyed, rounded up to the next whole 1,000 dollars:

taxable value = sale price − assumed lien
increments = round up (taxable value ÷ 1,000)
tax = increments × $2.25

That works out to about 0.225 percent of the price. If the buyer assumes an existing mortgage, the value of that lien is subtracted first. Exempt transfers, such as spouse-to-spouse or gift deeds, owe nothing.

Example

A home sells for 325,000 dollars with no assumed lien. Rounded to 325 increments of 1,000 dollars, the tax is 325 times 2.25, or about 731 dollars. If the buyer assumed a 100,000 dollar mortgage, the taxable value would drop to 225,000 dollars and the tax to roughly 506 dollars.

Notes

This is an estimate, not legal advice. The grantor usually pays unless the contract says otherwise, and a range of statutory exemptions apply that may not all be modeled here. Confirm the exact figure with your title company and revenue.nebraska.gov before closing.