The Complete Nebraska STR Lodging Tax Guide: Airbnb and VRBO Nebraska Occupancy Tax Breakdown

If you’re an Airbnb host in Nebraska, understanding lodging and occupancy taxes is crucial to running a compliant and successful short-term rental business. We break down the general tax requirements for Nebraska hosts and highlight the cities and counties with additional local taxes.

Nebraska-Wide Lodging Tax Requirements for Airbnb Hosts

Nebraska hosts are subject to two main lodging taxes: A 5.5% State Sales Tax and a 1% State Lodging Tax.

Example: A 2-night stay at $100 per night with a $30 cleaning fee.

• Total Nightly Rate: $100 x 2 = $200
• Total Listing Price: $230
• State Sales Tax (5.5%): $12.65
• State Lodging Tax (1%): $2.30
• Total Taxes: $14.95
• Total Charged to Guest: $244.95

County and City-Wide Occupancy Tax Requirements

Some cities and counties in Nebraska impose additional taxes on short-term rentals, which vary by location. Here are the counties and cities we were able to find that have their own taxes.

Douglas County

Douglas County imposes its own lodging tax at 4%. This is on top of the State Sales Tax, bringing the total taxes to 9.5%.

Example: A 3-night stay for $150 a night with a $50 cleaning fee.

1. Nightly Rate: $150 x 3 = $450
2. Total listing price: $450 + $50 = $500
3. State Sales Tax (5.5%): $27.5
4. State Lodging Tax (1%): $5
5. Douglas County Lodging Tax (4%): $20
6. Total Taxes: $52.5
7. Total Charged to Guest: $552.5

Omaha City

Omaha City also has its own set of taxes that apply to Airbnb and VRBO hosts. They have a local city sales tax of 1.5% of the listing price. Since Omaha is located inDouglas County, hosts in the area are also required to collect the Douglas County Lodging tax.

Example: A 5-night stay for $120 a night with a $100 cleaning fee.

1. Nightly Rate: $120 x 5 = $600
2. Total listing price: $600 + $100 = $700
3. State Sales Tax (5.5%): $38.5
4. State Lodging Tax (1%): $7
5. Omaha City Sales Tax (1.5%): $10.5
6. Douglas County Lodging Tax (4%): $28
7. Total Taxes: $84
8. Total Charged to Guest: $784

Lancaster County

Similar to Douglas County, Lancaster County also imposes a 4% county lodging tax on short-term rental bookings. This applies to the total rent price, along with any extra fees charged to guests.

Example: A 3-night stay for $100 a night with a $30 cleaning fee.

1. Nightly Rate: $100 x 3 = $300
2. Total listing price: $300 + $30 = $330
3. State Sales Tax (5.5%): $18.15
4. State Lodging Tax (1%): $3.3
5. Lancaster County Lodging Tax (4%): $13.2
6. Total Taxes: $34.65
7. Total Charged to Guest: $364.65

Lincoln

Lincoln City hosts are required to collect and remit the Lancaster Lodging tax. On top of it, they are also obliged to collect the local city sales tax. Luckily, Lincoln only imposes a 1.5% sales tax.

Example: A 4-night stay for $220 a night with a $150 cleaning fee.

1. Nightly Rate: $220 x 4 = $880
2. Total listing price: $880 + $150 = $1030
3. State Sales Tax (5.5%): $56.65
4. State Lodging Tax (1%): $10.3
5. Omaha City Sales Tax (1.5%): $15.45
6. Douglas County Lodging Tax (4%): $41.2
7. Total Taxes: $123.6
8. Total Charged to Guest: $1153.6

Wrapping Things Up

By understanding Nebraska’s lodging and occupancy tax rules, you’ll avoid surprises and keep your Airbnb business running smoothly. Stay informed, pay your taxes, and focus on creating unforgettable stays for your guests.

To learn more about Nebraska specific lodging and occupancy taxes that apply to STR hosts, be sure to check out the official website of the Nebraska Department of Revenue.