Nebraska Sales Tax Rate (2026)

State Base Rate

5.5%

Local jurisdictions may add additional sales tax.

Last updated:

Source: Nebraska Department of Revenue

How Sales Tax Works in Nebraska

Nebraska imposes a statewide base sales tax rate of 5.5%. Nebraska is a destination-based sales tax state, meaning the tax rate is determined by the buyer's delivery address.

City taxes: Cities in Nebraska may impose their own sales tax, adding further variability to combined rates.

Rates in Nebraska are typically updated quarterly. Businesses should monitor rate changes regularly to maintain compliance.

Why Rates Vary by County in Nebraska

The combined sales tax rate a customer pays in Nebraska depends on the specific jurisdiction of the transaction. Local governments use sales tax revenue to fund essential services such as infrastructure, public safety, and education.

This means that two addresses within the same city may have different tax rates if they fall in different special taxing districts. ZIP codes are particularly unreliable for tax determination because a single ZIP code can span multiple counties or tax jurisdictions.

For businesses operating in Nebraska, manually tracking these rate changes across every jurisdiction is impractical. An automated API solution ensures you always apply the correct rate at the point of sale, reducing compliance risk and audit exposure.

Example API Response

Query real-time sales tax rates programmatically. Here is an example response for Douglas County:

api-response
GETRequest
curl -H "Authorization: Bearer YOUR_API_KEY" \
  "https://salestaxapi.io/api/rates?state=NE&zip=68102"
200Response
{
  "state": "NE",
  "zip": "68102",
  "county": "Douglas County",
  "total_rate": 0.07
}

Get real-time Nebraska sales tax rates via API

Access accurate, jurisdiction-level tax rates for every address in Nebraska. Updated daily from Nebraska Department of Revenue.

No credit card required · 14-day free trial

Nebraska Sales Tax FAQ

What is the sales tax rate in Nebraska?
Nebraska has a state sales tax rate of 5.5%. Cities may add local taxes, with combined rates reaching up to 7.5%.
Does Nebraska have local sales tax?
Yes. Nebraska cities can impose local option sales taxes of up to 2%.
Is Nebraska an origin or destination-based state?
Nebraska is a destination-based sales tax state.
How often does Nebraska update sales tax rates?
Nebraska city rates can change quarterly as cities enact or adjust their local option taxes.

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