Nebraska Sales Tax Calculator
Uses the Nebraska rate of 7%. Replace it with the combined rate on your receipt for an exact check.
State base rates verified September 2026. This is a general estimate, not tax advice. Need more options? Open the full reverse sales tax calculator.
Rates checked November 2026. City rates below are from the Nebraska Department of Revenue table effective January 1, 2026.
Use this Nebraska sales tax calculator to work out the tax on a purchase in Nebraska. The state rate is 5.5% on most goods and some services. Cities add a local option sales tax on top of that. A local option sales tax is a tax a city adds to the state rate. It runs from 0.5% to 2%, so the combined rate runs from 5.5% to 7.5%.
Omaha, the largest city, is at 7%. Lincoln is at 7.25%. The Tax Foundation puts the average combined rate for Nebraska at 6.98%, based on rates as of July 1, 2026. That is an average, not the rate at your address. A $100 purchase costs $106.98 at the average rate, $107.00 in Omaha, and $107.25 in Lincoln.
Nebraska uses destination sourcing. The rate is set by where the buyer takes delivery, not by where the seller is based.
Calculator
Use this Nebraska sales tax calculator to work out the tax on a purchase in Nebraska. The state rate is 5.5% on most goods and some services. Cities add a local option sales tax on top of that. A local option sales tax is a tax a city adds to the state rate. It runs from 0.5% to 2%, so the combined rate runs from 5.5% to 7.5%.
Nebraska Sales Tax Rates by City
The table below uses the Nebraska Department of Revenue local rate table effective January 1, 2026. The state part is 5.5% in every row. The local part is a city tax. Only one county adds its own tax: Dakota County adds 0.5% outside city limits, for a 6.0% total there.
| City | County | Local rate | Combined rate |
|---|---|---|---|
| Omaha | Douglas (part in Sarpy) | 1.50% | 7.00% |
| Lincoln | Lancaster | 1.75% | 7.25% |
| Bellevue | Sarpy | 1.50% | 7.00% |
| Grand Island | Hall | 2.00% | 7.50% |
| Kearney | Buffalo | 1.50% | 7.00% |
| Fremont | Dodge | 1.50% | 7.00% |
| Norfolk | Madison | 2.00% | 7.50% |
| Hastings | Adams | 1.50% | 7.00% |
| Papillion | Sarpy | 2.00% | 7.50% |
| North Platte | Lincoln | 2.00% | 7.50% |
| La Vista | Sarpy | 2.00% | 7.50% |
| Scottsbluff | Scotts Bluff | 1.50% | 7.00% |
| Beatrice | Gage | 2.00% | 7.50% |
The lowest local rate is 0.5%, in places such as Halsey, for a 6.00% total. The highest combined rate is 7.50%. If your town is not in the table, the rate is the 5.5% state rate alone.
How to Calculate Nebraska Sales Tax
Multiply the taxable price by the combined rate for the delivery address. Add the tax to the price to get the total.
Worked example: $100 in Omaha at 7.00%
$100 x 0.07 = $7.00 tax. Total: $107.00.
Worked example: $100 in Lincoln at 7.25%
$100 x 0.0725 = $7.25 tax. Total: $107.25.
Worked example: $1,200 of furniture in Lincoln
$1,200 x 0.0725 = $87.00 tax. Total: $1,287.00.
Reverse: take the tax out of a total
A Lincoln receipt that shows $107.25: $107.25 / 1.0725 = $100.00 before tax, so the tax was $7.25.
For a different purchase, use the main sales tax calculator with the combined rate for your city.
What Is Taxed and What Is Exempt
Most goods are taxable in Nebraska, and so are some services, such as lodging and certain repair, delivery, and telecommunication services.
Exempt: most food for home use (unprepared groceries; prepared food is taxable), prescription drugs, and goods bought for resale with a valid exemption certificate. Farm and manufacturing machinery and equipment are also exempt when they meet the state rules.
Taxable at the full rate: clothing and shoes (Nebraska has no clothing exemption), and prepared food and drinks from a restaurant, cafe, or bar. Candy, soft drinks, and dietary supplements are also taxable. They are not covered by the grocery exemption in the same way as plain food.
Omaha restaurant tax
Eating out in Omaha costs more than the 7% sales tax alone. The City of Omaha charges a 2.5% restaurant occupation tax on food and drink prepared at restaurants, bars, and catering businesses. An occupation tax is a city tax on a type of business, not a sales tax. The 7% sales tax is then charged on the meal price plus the restaurant tax.
A $100 meal in Omaha: $2.50 restaurant tax, then 7% sales tax on $102.50, which is $7.18. Total: $109.68.
Find Your Exact Rate: Nebraska Sales Tax Rate Finder
Nebraska has an official rate finder run by the Nebraska Department of Revenue. Use it when the exact address matters, because a ZIP code can cross a city line. Enter the full street address and use the combined rate it returns. The finder also shows maps of the Good Life Districts. For a state-by-state comparison, see the sales tax rates by state page.
Good Life Districts
A Good Life District, often shortened to GLD, is a large new retail development area approved by the state. In a GLD, the state sales tax rate can be lower than the normal 5.5%.
Since October 1, 2025, the lower state rate is 2.75%, half of 5.5%. But it applies only to sales by a Good Life District applicant or a qualifying GLD retailer, inside a GLD within Omaha city limits. Omaha is the only city of the metropolitan class in Nebraska.
The Department rate table lists the 2.75% state rate only for opted-in retailers in the Avenue One district in Omaha. The other GLDs in the table show the normal 5.5% state rate. The local city tax still applies on top, and vehicle sales are left out of the reduced rate entirely.
Sales Tax Holidays and Rate Changes
Nebraska has no sales tax holiday and no tax-free weekend for school supplies, clothing, or anything else.
Local rates change four times a year, on January 1, April 1, July 1, and October 1. Recent changes include Wilber cutting its local rate from 1.5% to 1% on July 1, 2025, and Friend, Mullen, and Norfolk each raising theirs from 1.5% to 2% on April 1, 2025. The state rate of 5.5% has not changed. Nebraska has charged a sales tax since 1967.
Buying a Car in Nebraska
The sales and use tax on a motor vehicle is 5.5% state tax plus the local rate where the buyer lives. It is paid to the county treasurer at registration, not to the dealer. The dealer states the tax on the sales invoice and gives the buyer Form 6, the Nebraska Sales and Use Tax and Tire Fee Statement for Motor Vehicle and Trailer Sales.
Pay within 30 days of the purchase date. After day 30, the county treasurer adds interest and a $5 penalty. The tax is figured on the price after any trade-in. A car bought out of state still owes Nebraska use tax at registration if no tax was paid where it was bought. Cars also pay a separate annual motor vehicle tax and fee, based on the car’s original sticker price and age. For the full car numbers, see the car sales tax calculator.
Filing and Use Tax
Retailers file Form 10, the Nebraska and Local Sales and Use Tax Return, with Schedule I for local tax. It is due on or before the 20th day of the month after the tax period. File online through NebFile. How often you file depends on yearly tax liability: monthly at $3,000 or more, quarterly at $900 to $3,000, yearly under $900.
Use tax is the matching tax for buyers. If you buy a taxable item online or out of state and no Nebraska tax was charged, you owe use tax at the same rate. Businesses report it on Form 10. Individuals report it on Form 2 or on the state income tax return. Remote sellers must collect Nebraska tax once they reach $100,000 in sales into Nebraska or 200 separate transactions in a year.
Nebraska Compared With Nearby States
The figures below are average combined rates from the Tax Foundation, midyear 2026 (rates as of July 1, 2026). They are for state-to-state comparison only. Your exact rate depends on the city and address.
| State | Average combined rate | $100 purchase | $1,000 purchase |
|---|---|---|---|
| Nebraska | 6.98% | $106.98 | $1,069.80 |
| Wyoming | 5.39% | $105.39 | $1,053.90 |
| South Dakota | 6.11% | $106.11 | $1,061.10 |
| Iowa | 6.94% | $106.94 | $1,069.40 |
| Colorado | 7.89% | $107.89 | $1,078.90 |
| Missouri | 8.44% | $108.44 | $1,084.40 |
| Kansas | 8.71% | $108.71 | $1,087.10 |
Wyoming and South Dakota sit lower than Nebraska on average. Kansas and Missouri sit higher. For a closer look, see the Iowa sales tax calculator and the Kansas sales tax calculator.
Frequently Asked Questions
What is the Nebraska sales tax rate?
The state rate is 5.5%. Cities add a local tax of 0.5% to 2%, so the combined rate runs from 5.5% to 7.5%. Omaha is 7% and Lincoln is 7.25%.
What is the sales tax rate in Omaha, Nebraska?
Omaha is 7%: 5.5% state tax plus 1.5% city tax. The rate is 7% across the city, including the part in Sarpy County. Food and drinks at Omaha restaurants also carry the city’s 2.5% restaurant occupation tax, with sales tax charged on top.
How do I calculate sales tax in Nebraska?
Find the combined rate for the delivery address, then multiply the taxable price by that rate. A $100 purchase in Omaha at 7% costs $107.00. In Lincoln at 7.25%, it costs $107.25.
Are groceries taxed in Nebraska?
No. Food for home use is exempt. Prepared food, such as a hot meal from a restaurant or deli, is taxable at the full rate.
Is clothing taxed in Nebraska?
Yes. Clothing and shoes are taxed at the full combined rate. Nebraska has no clothing exemption and no sales tax holiday for clothing.
Are prescription drugs taxed in Nebraska?
No. Prescription drugs are exempt from Nebraska sales tax.
What is a Good Life District (GLD) in Nebraska?
A Good Life District is a large new retail development area approved by the state. Since October 1, 2025, qualifying GLD retailers inside a GLD within Omaha city limits pay a state rate of 2.75% instead of 5.5%. The local city tax still applies, other GLDs use the normal 5.5% state rate, and vehicle sales are left out of the reduced rate.
Do I pay sales tax on used cars in Nebraska?
Yes. A used car owes the same 5.5% state tax plus the local rate, figured on the price after any trade-in. The buyer pays it to the county treasurer at registration, within 30 days.
Does Nebraska have a sales tax holiday?
No. Nebraska has no sales tax holiday and no tax-free weekend. Local rates can still change each quarter.
Sources
- Nebraska Department of Revenue, Nebraska Sales Tax Rate Finder: https://revenue.nebraska.gov/businesses/sales-and-use-tax/sales-tax-rate-finder
- Nebraska Department of Revenue, Local Sales and Use Tax Rates, effective January 1, 2026: http://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/slstax_rates_01-01-2026.pdf
- Nebraska Department of Revenue, Nebraska Sales and Use Tax: https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax
- Nebraska Department of Revenue, Form 10, Schedule I, Worksheets and Instructions: https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2026/salestax/f_10_sch1_worksheet_7-2026.pdf
- Nebraska Legislature, Neb. Rev. Stat. 77-4405, Good Life District reduced sales tax rate: https://nebraskalegislature.gov/laws/statutes.php?statute=77-4405
- City of Omaha, Restaurant and Drinking Places Occupational Privilege Tax, Code of Ordinances Article XVI: https://library.municode.com/ne/omaha/codes/code_of_ordinances?nodeId=PTIIMUCO_CH19OCTA_ARTXVIREDRPLOCPRTA
Rates checked November 2026. City rates are from the Nebraska Department of Revenue table effective January 1, 2026. This page gives general information, not tax advice.
