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Nebraska Closing Cost Calculator
Nebraska documentary stamp tax is $3.32 per $1,000 of value or fraction through 2031, paid by the seller. Calculate Nebraska documentary stamp tax using fractional $1,000 units and the correct transfer period. Add settlement quotes to estimate cash or proceeds.
Nebraska transfer tax and settlement worksheet
Ordinary taxable deed under section 76-901: $3.32 per $1,000 or fraction under the law effective July 18, 2026 through 2031; the enacted 2032 schedule is $2.32. Choose the transfer period. The grantor pays; gifts and nominal deeds require statutory market value unless exempt.
Select the transfer period before calculating
Nebraska Revised Statute 76-901 gives the rate in the law effective July 18, 2026: $3.32 for each $1,000 or fraction before January 1, 2032. It also enacts $2.32 per unit for transfers beginning on that date. The calculator defaults to the current schedule and labels the future option separately.
The future rate is not used merely because an older guide quotes $2.32. For a historical transfer before the current law's effective date, select the quote option and obtain the correct amount for that recording.
A fraction starts a whole additional $1,000 unit
At $300,000 taxable value, the current tax is 300 units multiplied by $3.32, or $996.00. At $300,000.01, it is 301 units, or $999.32. Applying a smooth 0.332% multiplier would miss the extra unit.
For comparison, the same $300,000 value produces $696.00 under the enacted 2032 schedule. These are transfer-tax examples only. The example prices are not median home prices or forecasts.
Use statutory value for the deed
The statute places the tax on the grantor. For an ordinary sale, value includes full actual consideration and assumed liens. Gift or nominal-consideration deeds have a market-value rule, and an exemption requires appropriate proof. The worksheet's optional taxable-value input should contain the amount confirmed for the deed.
Keep that amount distinct from the seller's payoff. A payoff reduces proceeds, but it does not automatically reduce the documentary tax base. The sale price remains in the proceeds calculation even when a confirmed taxable-value override is used.
Reconcile the remaining settlement costs
Enter the title, legal, lender and recording charges assigned to your side. A quoted transfer-tax amount overrides the model instead of adding another copy. Buyer cash to close also includes down payment less deposit and credits, while seller proceeds subtract commission, credits and payoff from the sale price.
| Parameter | Amount | In effect | Primary source |
|---|---|---|---|
| Documentary stamp tax (grantor) | $3.32 per $1,000 of value or fraction | Transfers before January 1, 2032 | Neb. Rev. Stat. 76-901 |
| Enacted later rate | $2.32 per $1,000 of value or fraction | Transfers from January 1, 2032 | Neb. Rev. Stat. 76-901 |
| Recording a deed, mortgage or release | $10 for the first page; $6 for each additional page | Current statute (last amended 2019) | Neb. Rev. Stat. 33-109 |
Recording is priced per page, with a dearer first page
Section 33-109 sets one fee schedule for registers of deeds and county clerks: $10 for a deed, mortgage or release's first page and $6 for each page after it. Of those amounts, $2.50 of the first-page fee and $0.50 of each additional-page fee are reserved for preserving and modernizing the register's records.
Because every page after the first costs $6, a long deed of trust is the expensive document. A three-page deed records for $22 ($10 plus two pages at $6); a fifteen-page deed of trust records for $94 ($10 plus fourteen pages at $6). A buyer recording both pays $116, more than a tenth of the $996 stamp tax the seller owes on a $300,000 sale. A two-page release of the seller's old loan costs $16. Enter your side's total in the recording quote line.
Nebraska transfer-tax worked examples
| Scenario | Taxable value | State tax | Local amount | Tax subtotal |
|---|---|---|---|---|
| Current schedule: whole units | $300,000.00 | $996.00 | $0.00 | $996.00 |
| Current schedule: next fractional unit | $300,000.01 | $999.32 | $0.00 | $999.32 |
| Enacted 2032 schedule: same value | $300,000.00 | $696.00 | $0.00 | $696.00 |
Last reviewed 2026-10-09. How the settlement worksheet works.
Questions about Nebraska
- What Nebraska documentary stamp rate applies now?
- Section 76-901, effective July 18, 2026, states $3.32 per $1,000 of value or fraction for transfers before January 1, 2032. The lower enacted $2.32 rate applies from that date. Select the correct period; earlier historical transactions require a confirmed quote.
- Does a nominal deed price avoid Nebraska stamp tax?
- Not necessarily. Section 76-901 uses current market value for a gift or nominal-consideration deed unless an exemption applies. Supply a confirmed taxable value or tax quote instead of treating a token stated price as the tax base.