Short-Term Rental Tax in Nebraska (NE)
The state-level tax rate on short-term rentals in Nebraska is 6.5% , consisting of 5.5% sales tax and 1.0% lodging tax. Nebraska applies general sales and lodging taxes to STRs without STR-specific legislation. Major platforms like Airbnb collect state taxes automatically. With local taxes, the total rate in Omaha reaches 12.0%. STR operators must register with the state. Nebraska charges a 5.5% state sales tax and a 1% state lodging tax on short-term accommodations. Cities may add local lodging taxes of 2-4%.
Annual Tax Estimate for Nebraska
The table below shows estimated annual tax obligations at different nightly rates, assuming 65% occupancy (237 nights/year). Estimates are shown for both the state-level rate and the highest local rate (Omaha).
| Nightly Rate | Gross Revenue | State Tax (6.5%) | Omaha Tax (12.0%) |
|---|---|---|---|
| $100.00/night | $23,700 | $1,541 | $2,844 |
| $150.00/night | $35,550 | $2,311 | $4,266 |
| $200.00/night | $47,400 | $3,081 | $5,688 |
| $300.00/night | $71,100 | $4,622 | $8,532 |
| $500.00/night | $118,500 | $7,703 | $14,220 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in Nebraska
Local taxes significantly impact the total STR tax burden in Nebraska. The table below shows combined state + local rates for 3 cities, sorted by total rate. The highest combined rate is 12.0% in Omaha.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Omaha | 5.5% | 12.0% | $24.00 | High | Douglas County 2% + Omaha 3.5% occupation tax. |
| Lincoln | 4.0% | 10.5% | $21.00 | Moderate | Lancaster County 2% + Lincoln 2% occupation tax. |
| Grand Island | 4.0% | 10.5% | $21.00 | Moderate | Hall County 2% + Grand Island 2% occupation tax. |
How Nebraska Compares to Other States
Below is a comparison of Nebraska with five states that have similar state-level STR tax rates. This comparison helps illustrate where Nebraska stands relative to other states in terms of tax burden, platform collection, and registration requirements.
| State | State Rate | Sales Tax | Lodging Tax | Platform Collects | Registration |
|---|---|---|---|---|---|
| Nebraska (NE) | 6.5% | 5.5% | 1.0% | Yes | Required |
| Kansas (KS) | 6.5% | 6.5% | 0.0% | Yes | Required |
| Washington (WA) | 6.5% | 6.5% | 0.0% | Yes | Required |
| Nevada (NV) | 6.8% | 6.8% | 0.0% | Yes | Required |
| Minnesota (MN) | 6.9% | 6.9% | 0.0% | Yes | Required |
| Florida (FL) | 6.0% | 6.0% | 0.0% | Yes | Required |
Frequently Asked Questions About Nebraska STR Taxes
What is the short-term rental tax rate in Nebraska in 2026?
The state-level tax rate on short-term rentals in Nebraska is 6.5%, consisting of 5.5% sales tax and 1.0% lodging tax. Local taxes can bring the total to 12.0% in cities like Omaha. At $200/night with 65% occupancy, the state-level tax alone is approximately $3,081 per year.
Does Airbnb collect STR taxes in Nebraska?
Yes. Airbnb, Vrbo collect state taxes. However, local and county taxes may not be covered by platform collection. Always verify with your local tax authority what taxes your platform collects on your behalf.
Do I need to register my short-term rental in Nebraska?
Yes. Nebraska requires STR operators to register with the state. This typically includes obtaining a sales tax permit and/or lodging tax registration. Many cities and counties in Nebraska also require local STR permits or business licenses. Check with both state and local authorities for specific requirements.
What is the total STR tax rate in Omaha, Nebraska?
The total combined tax rate in Omaha is 12.0%, which includes the 6.5% state rate plus 5.5% in local taxes. Douglas County 2% + Omaha 3.5% occupation tax. At $200/night with 65% occupancy, this amounts to approximately $5,688 per year in taxes.
How much will I owe in STR taxes in Nebraska?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (6.5%), a property earning $200/night with 65% occupancy would owe approximately $3,081/year in state taxes alone. In Omaha, the total tax at the same rate would be approximately $5,688/year. Use our STR tax calculator for a customized estimate.
Calculate Your Nebraska STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in Nebraska. Enter your nightly rate and occupancy to see your projected state and local taxes, or browse all 50 states to compare STR tax rates across the country.