Documentary Stamp Tax
The documentary stamp tax is a tax imposed on a grantor executing a deed for the privilege of recording the transfer of a beneficial interest in or legal title to real estate and is collected by each county’s register of deeds. As of July 18, 2026, the tax rate is $3.32 for each $1,000 of value (or fraction thereof) of the real estate transferred. This web page provides forms and general information related to documentary stamp tax to registers of deeds, title companies, and taxpayers.
Documentary Stamp Tax Calculation Example (07/2026)
Directive 23–2 Deeds to Trustees — Documentary Stamp Tax for Trusts and Certificate of Exemption (09/2025)
Directive 25-2 Section 1031 Like-kind Exchanges of Real Property (7/2025)
Forms
Certificate of Exemption — Deeds to Trustees
Certificate of Exemption – Documentary Stamp Tax
Form 521, Real Estate Transfer Statement Form 521-AFF, Affidavit Refuting Foreign Government Affiliation
Form 521MH, Manufactured Housing Transfer Statement
Form 52, Nebraska Documentary Stamp Tax Return (for County Register of Deeds Use Only)
Form 52, Nebraska Documentary Stamp Tax Return - after July 18 (for County Register of Deeds Use Only)
Form 53, Nebraska Refund Claim for Documentary Stamp Tax
Tables
Life Estate/Remainder Interest Tables
Legal Information
Documentary Stamp Tax Regulations
Documentary Stamp Tax Statutes
