Nebraska prejudgment interest rate
United States Nebraska prejudgment interest — separate 12% and settlement-offer tracks.
→ All Nebraska judgment & prejudgment interest rates
Published value Two statutory tracks
2026 Nebraska prejudgment interest at a glance
- Current rate
- 12% / 5.970% per year
- Effective date
- July 16, 2026
- Controlling authority
- Neb. Rev. Stat. §§45-103.02–45-104
- Rate basis
- Published value
- Source checked
- July 26, 2026
- Recorded history
- 1 data point
Nebraska prejudgment interest is not one automatic rate. Qualifying liquidated claims use the 12% §45-104 rate under §45-103.02(2). A qualifying unliquidated claim uses the current §45-103 judgment rate only when every settlement-offer condition in §45-103.02(1) is satisfied. The two figures above show these separate statutory paths.
When Nebraska prejudgment interest applies
Section 45-103.02(2) applies the 12% §45-104 rate to a liquidated claim when there is no reasonable controversy over the right to recover or the amount. Section 45-104 independently covers listed written instruments, settled accounts, retained money, loans, and money withheld by unreasonable delay unless otherwise agreed. For an unliquidated claim, §45-103.02(1) requires a written offer served by certified mail, proper filing and proof, statutory timing and nonacceptance, and a judgment exceeding the offer. Section 45-103.04 excludes Chapter 42 actions and specified claims involving Nebraska government bodies or employees.
When it starts accruing
A qualifying liquidated claim under §45-103.02(2) accrues on its unpaid balance from the date the cause of action arose through entry of judgment. A qualifying unliquidated claim under §45-103.02(1) runs from the first qualifying offer that the judgment exceeds through entry. Section 45-104 has category-specific starting points, including the applicable due, settlement, receipt, delay, or billing date.
Simple or compound
The cited statutes specify annual rates and unpaid-balance rules but do not state a universal calculator-grade day-count or compounding convention. StatuteRates therefore presents these as reference rates and does not enable automated Nebraska prejudgment arithmetic.
How the rate is set
Liquidated path: 12% under §§45-103.02(2) and 45-104. Qualifying unliquidated path: the §45-103 rate in effect for the relevant judgment, subject to every settlement-offer condition. Under §45-103.03, payments made before trial are subtracted from the judgment before unliquidated-claim interest is added.
→ Compare with the Nebraska post-judgment interest rate (interest after judgment)
Nebraska uses distinct prejudgment paths. Qualifying liquidated claims use the 12% §45-104 rate under §45-103.02(2). Qualifying unliquidated claims use the current §45-103 judgment rate (5.970% effective 2026-07-16) only after every settlement-offer condition in §45-103.02(1) is met. Section 45-103.04 contains exclusions. Verify entitlement and applicability; not legal advice.
Current recorded observation
| Effective date | Rate | Basis |
|---|---|---|
| July 16, 2026 | 12% / 5.970% | Published |
Source & provenance
Observation recorded July 26, 2026 (01:52 UTC) from the cited source (Nebraska Legislature (official)):
https://nebraskalegislature.gov/laws/laws-index/chap45-full.html
Cite this page
StatuteRates. “Nebraska Prejudgment Interest Rate.” StatuteRates.com. Accessed today. https://statuterates.com/rates/nebraska-prejudgment-rate/ Rate recorded under Neb. Rev. Stat. §§45-103.02–45-104, effective July 16, 2026.