Nebraska Transfer Tax: How Much It Is and Who Pays
Nebraska's Documentary Stamp Tax is $3.32 per $1,000 of price or fraction (0.332%): $1,019 on a $306,700 home.
Nebraska transfer tax by purchase price
| Purchase price | State tax | Total |
|---|---|---|
| $150,000 | $498 | $498 |
| $200,000 | $664 | $664 |
| $250,000 | $830 | $830 |
| $300,000 | $996 | $996 |
| $350,000 | $1,162 | $1,162 |
| $400,000 | $1,328 | $1,328 |
| $450,000 | $1,494 | $1,494 |
| $500,000 | $1,660 | $1,660 |
| $600,000 | $1,992 | $1,992 |
| $700,000 | $2,324 | $2,324 |
| $800,000 | $2,656 | $2,656 |
| $1,000,000 | $3,320 | $3,320 |
Transfer tax calculator
Who pays
In Nebraska the seller pays the transfer tax by statute or custom, so it usually reduces the seller's proceeds rather than adding to the buyer's closing costs. Imposed by statute directly on 'the grantor executing the deed'; not negotiable as to who owes the state, though a purchase contract could require the buyer to reimburse the seller. Source
Frequently asked questions
How much is the transfer tax in Nebraska?
The state rate is $3.32 per $1,000 of price or fraction (0.332%), which is $1,019 on a $306,700 home.
Who pays the transfer tax in Nebraska?
In Nebraska the seller pays the transfer tax by statute or custom, so it usually reduces the seller's proceeds rather than adding to the buyer's closing costs. Imposed by statute directly on 'the grantor executing the deed'; not negotiable as to who owes the state, though a purchase contract could require the buyer to reimburse the seller. Source
Is there a mortgage or recordation tax too?
No. Nebraska taxes the deed only; recording the mortgage costs a flat recording fee, not a percentage.
Are there exemptions?
No price-based first-time-buyer exemption identified; standard exemptions for government/nominal transfers exist under Neb. Rev. Stat. 76-902.
Sources
Rates as the statute or revenue department publishes them, checked 2026-09-22. Figures are computed from those rates and rounded to the dollar; exemptions for first-time buyers or principal residences are noted where they exist and are not applied. All sources.
All Nebraska buyer closing costs → Nebraska title insurance cost →
Figures are computed from the statute cited above and rounded to the dollar. This is general information, not tax or legal advice.
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