Nebraska lodging tax on Airbnb
Verdict for Nebraska
- Airbnb collects
- State and local sales tax, state and county lodging tax, and Omaha's transient guest tax
- You may still owe
- City occupation taxes outside Omaha that Airbnb does not list; bookings made off Airbnb
Researched from Airbnb's Nebraska tax page and the Nebraska Department of Revenue. Versions of Airbnb's page differ on the stay cutoff (28 vs 29 nights). The state information guide on lodging taxes is dated 2010. Form 64 instructions describe a lodging tax permit, but we did not find how that applies to hosts whose bookings are all on Airbnb. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales tax on lodging
Reported- Rate
- 5.5%
- Applies to
- Short-term stays (Airbnb lists 28 or 29 nights or fewer); the state taxes accommodations of less than 30 days
- Airbnb collects
- Yes
- Where to register
- —
- Source
Local option sales tax
Reported- Rate
- 1-2%
- Applies to
- Short-term stays where a local sales tax applies
- Airbnb collects
- Yes
- Where to register
- —
- Source
State lodging tax
Reported- Rate
- 1%
- Applies to
- Accommodations of less than 30 days
- Airbnb collects
- Yes
- Where to register
- —
- Source
County lodging tax
Reported- Rate
- 0-4%
- Applies to
- Accommodations of less than 30 days in counties that impose it
- Airbnb collects
- Yes
- Where to register
- —
- Source
Omaha transient rental guest tax
Reported- Rate
- 5.5%
- Applies to
- Stays of 29 nights or fewer in Omaha
- Airbnb collects
- Yes
- Where to register
- —
- Source
Other city occupation taxes on lodging
Reported- Rate
- Varies by city
- Applies to
- Short-term stays in cities that levy their own occupation tax
- Airbnb collects
- Unknown
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on lodgingReported | 5.5% | Short-term stays (Airbnb lists 28 or 29 nights or fewer); the state taxes accommodations of less than 30 days | Yes | — | |
| Local option sales taxReported | 1-2% | Short-term stays where a local sales tax applies | Yes | — | |
| State lodging taxReported | 1% | Accommodations of less than 30 days | Yes | — | |
| County lodging taxReported | 0-4% | Accommodations of less than 30 days in counties that impose it | Yes | — | |
| Omaha transient rental guest taxReported | 5.5% | Stays of 29 nights or fewer in Omaha | Yes | — | |
| Other city occupation taxes on lodgingReported | Varies by city | Short-term stays in cities that levy their own occupation tax | Unknown | — |
Permits & registration
Nebraska Lodging Tax Permit
ReportedRequiredThe Form 64 instructions say every person operating a hotel, including sellers of short-term rentals of homes in Nebraska, must obtain a Nebraska Lodging Tax Permit and file a Nebraska and County Lodging Tax Return for each location.
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Nebraska lodging tax?
- Yes. Airbnb's Nebraska page says it collects the 5.5% state sales tax, 1-2% local sales tax, the 1% state lodging tax and county lodging tax of 0-4%, plus Omaha's 5.5% transient rental guest tax.
- Do Nebraska hosts need a lodging tax permit?
- The instructions for Nebraska's lodging tax return (Form 64) say every person operating a hotel, including sellers of short-term rentals of homes, must obtain a Nebraska Lodging Tax Permit and file a return for each location.
- What about city taxes?
- Some Nebraska cities levy their own occupation tax on lodging. Airbnb's page lists Omaha only, so check your city.
Sources
- Occupancy tax collection and remittance by Airbnb in Nebraska (Tier 1, Airbnb Help Center)
- Nebraska and Local Taxes on Lodging Information Guide (October 29, 2010) (Tier 1, Nebraska Department of Revenue)
- Nebraska and County Lodging Tax — Nebraska Department of Revenue (Tier 1, Nebraska Department of Revenue)
- Nebraska and County Lodging Tax Return, Form 64 (Tier 1, Nebraska Department of Revenue)
General information, not tax advice. Confirm with your state or a tax professional.