Short-term Rentals Laws in Nebraska, United States

Nebraska Regulation

Nebraska has no statewide short-term rental license; cities and counties set local rules. Stays are taxed at the state level with sales tax plus a state lodging tax, and counties and cities can add more.

Official Sources
Is there a statewide definition of STR?

Nebraska has no single statewide definition. For tax purposes, sleeping accommodations rented for fewer than 30 days are taxable.

statewide registration requirement
Statewide Registration Requirement

There is no state short-term rental license. If you take bookings directly, register with the Nebraska Department of Revenue to collect sales and lodging taxes. Check your city or county for local permits.

What is the length of stay of Short-term Rentals in Nebraska?

Fewer than 30 consecutive days.

Statewide Tax Requirement

Stays under 30 days owe 5.5% state sales tax plus a 1% state lodging tax. Counties can add a lodging tax of up to 4%, and cities can add occupation taxes. Airbnb and Vrbo collect state and county taxes on bookings made through them.

Disclaimer

Lodge Compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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