Nebraska Short-Term Rental Laws (2026)
Nebraska regulates short-term rentals primarily at the state level — below is the verified statewide rule set: whether Airbnb-style rentals are legal, what registration or permits apply, the lodging taxes owed, and how the rules are enforced. Each fact is quoted from official sources and stamped with the date we last verified it.
Nebraska has no statewide short-term rental permit or registration; the only state-level obligation is tax registration (a Nebraska Sales Tax Permit and Lodging Tax Permit) unless a platform collects for you. Since 2019 (LB 57, Neb. Rev. Stat. § 18-1758), cities and villages are preempted from banning STRs — they may only regulate them for public health and safety and must apply zoning rules uniformly — but the preemption does not extend to counties (a 2021 bill to extend it, LB 631, died in 2022). STR stays under 30 days are subject to the 5.5% state sales tax, 1% state lodging tax, and any county lodging tax (up to 4%), which Airbnb-type platforms must collect on the bookings they facilitate.
Reviewed by the STR Rule Watch research team against 8 official sources. How we verify data
Nebraska statewide STR rules at a glance
| Legal status | Unregulated |
|---|---|
| Permit required | No |
| Total occupancy taxes | ~10.5% of gross revenue |
| Enforcement | Tax enforcement is by the Nebraska Department of Revenue: lodging tax (Form 64) and sales tax (Form 10) returns must be filed for each assigned period even if no tax is due. |
State law & local authority
No state zoning rules for STRs. Neb. Rev. Stat. § 18-1758 (LB 57, 2019) bars municipalities from ordinances that expressly or effectively prohibit STRs; municipalities may regulate STRs only where the primary purpose is protecting public health and safety, and must apply zoning/land-use rules to STRs uniformly. Counties are NOT covered by this preemption — LB 631 (2021), which would have extended the ban-prohibition to counties, was indefinitely postponed on 2022-04-20 — so county zoning of STRs in unincorporated areas remains possible.
State-level taxes
| Tax | Rate | Who collects |
|---|---|---|
| Nebraska state sales taxApplies to lodging stays under 30 continuous days; local option sales taxes (0.5%-2%) may add on. Marketplace platforms (MMPs) must collect and remit on sales they facilitate (LB 284, effective 2019-04-01); hosts collect on direct bookings. | 5.5% | varies |
| Nebraska state lodging tax1% statewide lodging tax under the Nebraska Visitors Development Act, remitted on Form 64. Platforms collect on facilitated sales; hosts on direct bookings. | 1% | varies |
| County lodging taxCounties may impose up to 4.0% total (a Visitors Promotion Fund tax of 0.5%-2% plus an optional Improvement Fund tax of 0.5%-2%); actual rate varies by county (e.g., Douglas County 4%). Remitted with the state lodging tax on Form 64. | 4% | varies |
Enforcement & penalties
Tax enforcement is by the Nebraska Department of Revenue: lodging tax (Form 64) and sales tax (Form 10) returns must be filed for each assigned period even if no tax is due. There is no state STR enforcement regime beyond taxes; operational enforcement is local.
State-level penalties are tax penalties: a late-filed lodging or sales tax return is assessed $25 or 10% of the tax due, whichever is greater, plus interest on unpaid tax.
Statewide sources
- Neb. Rev. Stat. § 18-1758 — Short-term rentals; municipality; ordinance or other regulation; powersretrieved July 20, 2026
- Nebraska DOR GIL 1-19-1 — Short-term Rental Licensing, Filing, Tax Base, and Collection Responsibilities for Lodging and Sales Taxes (Aug 22, 2019)retrieved July 20, 2026
- Nebraska DOR Information Guide 5-141 — Nebraska and Local Taxes on Lodgingretrieved July 20, 2026
- Nebraska DOR — Nebraska and County Lodging Taxretrieved July 20, 2026
- Nebraska DOR — Sales and Use Taxretrieved July 20, 2026
- Nebraska Legislature — LB631 (2021, county STR preemption; indefinitely postponed 2022)retrieved July 20, 2026
- Unicameral Update — Bill would prohibit short-term rental bans (LB631 context)retrieved July 20, 2026
- Neb. Rev. Stat. §§ 81-3701 to 81-3724 — Nebraska Visitors Development Act (1% state lodging tax; county promotion and improvement fund taxes each capped at 2%)retrieved July 21, 2026
City-level coverage in Nebraska
We haven't published city-level rule pages for Nebraskayet — statewide rules above are the operative layer we've verified. Cities may still impose zoning, business-license, or tax requirements on top. Request coverage for a specific Nebraska city with a Pro account.
Compare every state at once in short-term rental laws by state or track Nebraska rule changes on the change tracker.
This page is informational only and is not legal, tax, or financial advice. Regulations change frequently — verify current requirements with each jurisdiction before operating. HOA and condo rules may prohibit short-term rentals regardless of city law.