Nebraska Vacation Rental Tax Calculator

Estimate your property tax, lodging tax, federal & state income tax, and depreciation deductions for your Nebraska vacation rental property.

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Tax Types

What Taxes Apply to Nebraska Short-Term Rentals?

Nebraska STR hosts are subject to several types of taxes. Understanding which ones apply — and who collects them — is the first step toward compliance.

Sales Tax

Nebraska applies its state sales tax to short-term rental stays — currently at a base rate that contributes to combined lodging rates of 13.5%. Cities may add local sales tax on top.

Occupancy / Transient Lodging Tax

Nebraska's lodging/occupancy tax is the primary STR-specific tax. Combined rates reach 13.5% in Omaha. This includes state, county, and city-level components.

Tourism / Convention Center Tax

Some Nebraska cities levy additional tourism, convention center, or special district taxes that add 1–3% to your total rate. In Omaha, the combined rate of 13.5% already includes these surcharges.

Federal & State Income Tax

Net rental profit is subject to both federal income tax (10–37% in 2026) and Nebraska's state income tax at 5.84%. Reported on Schedule E (Form 1040). Deduct expenses like mortgage interest, repairs, and depreciation.

Property Tax

Nebraska's average effective property tax rate is 1.73% — among the highest in the U.S.. Assessed annually on market value. STRs may face higher assessments in some jurisdictions.

Important

Does Airbnb Collect and Remit Taxes in Nebraska?

Airbnb has agreements to collect and remit taxes in Nebraska — but coverage is not always complete.

Airbnb collects Nebraska's state-level lodging tax in most jurisdictions.
In major cities like Omaha: Airbnb may or may not collect all county/city taxes.
Rural areas: You're often fully responsible for all local tax collection.
Even where Airbnb collects, you may owe additional local levies or special district taxes.

Bottom line: Never assume Airbnb handles all your Nebraska tax obligations. Verify with your local tax authority.

Compliance

Do You Need a Tax Permit in Nebraska?

In most Nebraska jurisdictions, yes. Common permits and registrations required:

State sales tax permit / seller's permit
City or county business license
Short-term rental operating permit
Lodging tax registration certificate

Consequences of non-compliance

5–25% penalties on unpaid taxes in Nebraska

Revocation of rental permit

Liens on your property

Tax Overview

Short-Term Rental Taxes in Nebraska

Key tax facts every vacation rental host in Nebraska should know.

State lodging tax: 5.5%

Local occupation taxes: up to 8%

State income tax: ~5.84%

Property tax rate: ~1.73%

City Breakdown

Lodging Tax Rates by City in Nebraska

Combined lodging/occupancy tax rates for major vacation rental markets in Nebraska.

CityCombined Rate

Omaha

5.5% state + 4.5% city + 3.5% convention

13.5%

Rates are estimates based on 2024-2025 data. Always verify with your local tax authority.

FAQs About Nebraska Vacation Rental Taxes

Common questions about short-term rental taxes, permits, and compliance in Nebraska.

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