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Nebraska lodging tax rate

Statewide lodging tax figures cited to the state revenue department.

Nebraska imposes a 1% state lodging tax in addition to any county lodging tax.

County lodging tax applies in addition to the 1% state lodging tax. County rates are listed separately and are not one statewide figure.

RuleRule text
Statewide lodging taxNebraska imposes a 1% state lodging tax in addition to any county lodging tax. Nebraska Department of Revenue, Nebraska and County Lodging Tax. As of 2026-10-09.
Local lodging taxesCounty lodging tax applies in addition to the 1% state lodging tax. County rates are listed separately and are not one statewide figure. Nebraska Department of Revenue, Nebraska and County Lodging Tax. As of 2026-10-09.

Rates are from the Nebraska revenue department, retrieved 2026-10-09. Primary sources: https://revenue.nebraska.gov/government/nebraska-and-county-lodging-tax.

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Questions

What is the statewide lodging tax in Nebraska?

Nebraska imposes a 1% state lodging tax in addition to any county lodging tax. Source: Nebraska Department of Revenue, Nebraska and County Lodging Tax, https://revenue.nebraska.gov/government/nebraska-and-county-lodging-tax, as of 2026-10-09.

Do local lodging taxes apply in Nebraska?

County lodging tax applies in addition to the 1% state lodging tax. County rates are listed separately and are not one statewide figure. Source: Nebraska Department of Revenue, Nebraska and County Lodging Tax, https://revenue.nebraska.gov/government/nebraska-and-county-lodging-tax, as of 2026-10-09.

Estimates for planning; not tax/legal advice.