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Nebraska · Rev. Stat. §76-901Nebraska documentary stamp tax: $3.32 per $1,000, paid by the seller

Nebraska imposes its documentary stamp tax on the grantor – the seller – when a deed transfers real estate, at $3.32 for each $1,000 of value or fraction for transfers before January 1, 2032, dropping to $2.32 per $1,000 on and after that date (Neb. Rev. Stat. §76-901). Value is the full actual consideration, including any liens the buyer assumes. On a $400,000 sale the seller pays $1,328.

Rate, who pays and an example

  1. Rate

    $3.32 per $1,000 or fraction before January 1, 2032; $2.32 per $1,000 from then on (§76-901).

  2. Who pays

    The grantor executing the deed – the seller (§76-901).

  3. Value

    Full actual consideration, paid or to be paid, including liens assumed.

  4. Example

    $400,000 sale → 400 × $3.32 = $1,328.

What the TC checks

  • The tax line on the closing statement against the statutory rate.
  • Who pays it – the statute, the contract or local custom.
  • The value or consideration stated on the deed or declaration.

Questions about this tax

Who pays the documentary stamp tax in Nebraska?

The grantor – the seller – under Neb. Rev. Stat. §76-901.

How much is Nebraska's transfer tax?

$3.32 per $1,000 of value for transfers before January 1, 2032 – $1,328 on a $400,000 sale.

Does an assumed mortgage count in Nebraska?

Yes. Value includes the amount of any lien the buyer assumes.

Related guides

Add the transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.

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Source: Nebraska Revised Statutes §76-901 (nebraskalegislature.gov, read October 25, 2026).

General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage.