Nebraska Real Estate Transfer Tax Calculator

Nebraska's documentary stamp tax, set under Neb. Rev. Stat. Section 76-901, runs $2.25 per $1,000 of value, 0.225% of the sale price, a single flat rate with no bracket structure and no county add-on anywhere in the state. That rate sits above neighboring Iowa's 0.16% and neighboring South Dakota's 0.1%, placing Nebraska among the higher flat-rate states in its immediate region.

By market custom, the seller typically pays the documentary stamp tax at closing, though the purchase agreement can allocate the cost differently between the parties. Because the rate never changes with price, a Nebraska seller can estimate the tax on any transaction by multiplying the sale price by 0.00225, without tracking brackets or county-specific add-ons the way a Maryland or an Ohio seller would need to.

On the calculator's $380,000 baseline, that works out to $855 due regardless of which of Nebraska's 93 counties the property sits in, since no county register of deeds is authorized to add its own surcharge on top of the state figure.

1. Take the sale price, the full consideration stated on the deed.
2. Apply the flat statutory rate of 0.225% ($2.25 per $1,000) to the entire sale price.
3. Round to the nearest cent.

Because the rate is flat with no brackets or mansion-tax cliff, the effective rate equals the marginal rate at every price point, and the calculation scales linearly with the sale price.

Baseline scenario, $380,000 sale price:

• Sale price: $380,000
• Documentary stamp tax rate: 0.225% ($2.25 per $1,000)
• Tax due: $380,000 × 0.00225 = $855.00
• Net proceeds after transfer tax: $380,000 − $855.00 = $379,145.00

Higher-value scenario, $1,500,000 sale price:

• Tax due: $1,500,000 × 0.00225 = $3,375.00
• Net proceeds after transfer tax: $1,500,000 − $3,375.00 = $1,496,625.00

At both price points the effective rate holds steady at 0.225%, since Nebraska's documentary stamp tax does not use graduated brackets the way a state like Connecticut or Washington does.

• Statutory exemptions. Neb. Rev. Stat. 76-902 lists a number of exempt transfer categories, including certain transfers between spouses, transfers to correct a title defect, and conveyances to or from government entities; this calculator assumes a standard taxable arm's-length sale.
• Recording fees. Nebraska county registers of deeds charge separate, modest recording fees per document that are not part of the documentary stamp tax itself.
• Any city- or county-level add-on. Nebraska's documentary stamp tax is uniform statewide, with no local option surcharge currently authorized, but this calculator does not attempt to anticipate future local legislation.
• Capital gains and other income tax owed on the seller's profit from the sale, which is entirely separate from the one-time documentary stamp tax.

• Confusing the rate's two common expressions. Nebraska's tax is quoted both as "$2.25 per $1,000" and as "0.225%"; these are identical, but people sometimes miscalculate by treating $2.25 per $1,000 as if it were 2.25%, an order-of-magnitude error.
• Assuming a mansion-tax surcharge exists. Nebraska does not add any additional tax at high sale prices, unlike New York, New Jersey, and a handful of other states.
• Overlooking statutory exemptions on family transfers. Deeds within a family, such as those correcting a title or settling an estate, may not owe the documentary stamp tax at all; assuming the full 0.225% always applies can overstate the cost in these situations.
• Forgetting county recording fees are separate. These are a distinct line item from the documentary stamp tax and vary somewhat by county.

• Nebraska Department of Revenue, Documentary Stamp Tax (Neb. Rev. Stat. 76-901)
• engine/tables/2026/state-real-estate-transfer-tax.json, verified 2026-08-21