What is the Nebraska state lodging tax rate?

5.5% statewide. Nebraska charges 5.5% state sales tax plus a 1% statewide lodging tax (combined for a 6.5% state-level effective rate). Cities and counties may add a county lodging tax up to 4% — Omaha sits at 4%, Lincoln at 4%, Grand Island at 2%. The marketplace facilitator law (LB 284, 2019) requires Airbnb and Vrbo to collect both state portions. County lodging tax is often collected by the platforms but worth confirming city-by-city. Nebraska Form 64 is the lodging tax return for non-marketplace bookings.

Do Airbnb and Vrbo collect Nebraska lodging tax for me?

Airbnb and Vrbo collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in Nebraska?

Cities and counties may add 0% to 4% on top of the state rate.

Where can I see the official source?

The authoritative source is the Nebraska Department of Revenue at https://revenue.nebraska.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

Nebraska Lodging Tax Calculator

How Nebraska lodging tax works

Nebraska stacks three layers on every short-term stay: a 5.5% state sales tax, a 1% statewide lodging tax, and a local lodging tax of up to 4% added by counties. Combined effective rates run 6.5% to 10.5%. Top STR markets:

Omaha (Douglas County) — 5.5% state + 1% statewide + 4% county lodging = 10.5% effective. The state’s largest STR market by booking volume; College World Series weekends spike demand.
Lincoln (Lancaster County) — 5.5% state + 1% statewide + 4% county lodging = 10.5%. Nebraska Huskers football weekends are the entire annual market.
Grand Island, Kearney, North Platte — typically 5.5% state + 1% statewide + 2–4% county = 8.5–10.5%. Limited STR markets — most overnight demand is hotel-served.

Nebraska’s STR market is one of the smaller in the country by total active listings. Most non-CWS, non-Husker-game demand is short business trips that traditionally book hotels.

Stays of 30 consecutive nights or longer are exempt from the 1% statewide lodging tax and from county lodging tax.

Platform collection

Airbnb and Vrbo both collect and remit the 5.5% state sales tax AND the 1% statewide lodging tax under marketplace facilitator rules. County lodging tax collection is inconsistent — Douglas County (Omaha) and Lancaster County (Lincoln) have agreements with Airbnb but coverage on Vrbo is narrower. Check your tax disclosure for what’s actually collected.

What this means in practice

State + statewide lodging tax — handled by both platforms. No filings required for those layers.
County lodging tax — for Omaha and Lincoln Airbnb hosts, typically handled. For Vrbo hosts or direct-booking hosts, register with your county and file monthly.
CWS / Husker game weekends — ADR spikes 3–5x; tax dollars scale accordingly. Many hosts only operate during these windows.
30+ night stays — exempt from the 1% statewide and from county lodging tax.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Enter the local add-on rate. Omaha (Douglas) and Lincoln (Lancaster) are 4%; mid-sized cities run 2–4%.
The result shows the effective rate, total tax, and what the guest sees.

Source: Nebraska Department of Revenue. Verified 2026-05-11. Not tax advice — confirm with a CPA before filing.