Documentary Stamp Tax Rate History

NOTE: In 1965 Nebraska adopted a documentary stamp tax act to become law upon repeal of the Federal documentary stamp act. The Nebraska Documentary Stamp Tax Act became effective January 1, 1968. The Federal rate at the time of repeal was $0.55 per each $500 of value or fraction thereof.

November 18, 1965 through September 5, 1985: $0.55 per each $500 of value or fraction thereof

September 6, 1985 through December 31, 1992: $1.50 per each $1,000 of value or fraction thereof

January 1, 1993 through June 30, 2005: $1.75 per each $1,000 of value or fraction thereof

July 1, 2005 through current: $2.25 per each $1,000 of value or fraction thereof

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