Documentary Stamp Tax

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)

Documentary Stamp Tax – Family Corporation, Partnership, and Limited Liability Company Exemption Guidance Bulletin (09/2025)

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 53, Nebraska Refund Claim for Documentary Stamp Tax

Tables

Nebraska Documentary Stamp Tax Computation Table 

Life Estate/Remainder Interest Tables 

Legal Information

Documentary Stamp Tax Regulations 

Documentary Stamp Tax Statutes 

Search All Statutes 

Documentary Stamp Tax Exemptions

Documentary Stamp Tax Rate History