Nebraska Sales Tax Rate 2026: State and Local Guide
Review Nebraska state and local sales tax rates, county pages, permit steps, filing links, tax holidays, forms, and official department resources.
Combined Rate
7.000%
Current combined sales tax rate shown for this page.
State Portion
5.500%
Base state sales tax component in the rate breakdown.
Local Portion
0.000%
County, city, and special district tax combined.
Focus
Rate, filing, nexus, and official links
Nebraska department of revenue resources and lookup references.
State Rate
5.500%
Base state sales tax rate.
Average Combined
1.50%
Average combined state and local rate.
Maximum Local
2.00%
Highest combined local rate shown in current guidance.
County Pages
87
County-level sales tax pages in the current location index.
Official Links
5
Forms, filing tools, lookup pages, and research links.
State Rate Breakdown
Nebraska state and local sales tax benchmark
Rate Components
State, county, city, and special district sales tax breakdown
| Component | Rate |
|---|---|
| Nebraska State Sales Tax | 5.500% |
| Combined Sales Tax Rate | 7.000% |
Average Local Rate
1.50%
Average localHighest Local Rate
2.00%
Highest localNexus Threshold
$100,000
Registration triggerCounty Directory
Browse Nebraska sales tax rates by county
Select a county to open a detailed page with combined tax rates, ZIP code samples, nearby local comparisons, permit steps, exemptions, offices, and official state resources.
Highest rate counties
Lowest rate counties
Adams
6.100%State 5.500% plus local add-ons.
View details
Antelope
6.300%State 5.500% plus local add-ons.
View details
Arthur
5.500%State 5.500% plus local add-ons.
View details
Banner
5.500%State 5.500% plus local add-ons.
View details
Blaine
5.700%State 5.500% plus local add-ons.
View details
Boone
6.400%State 5.500% plus local add-ons.
View details
Box Butte
7.000%State 5.500% plus local add-ons.
View details
Boyd
5.700%State 5.500% plus local add-ons.
View details
Brown
5.500%State 5.500% plus local add-ons.
View details
Buffalo
6.200%State 5.500% plus local add-ons.
View details
Burt
6.800%State 5.500% plus local add-ons.
View details
Butler
6.000%State 5.500% plus local add-ons.
View details
Cass
6.000%State 5.500% plus local add-ons.
View details
Cedar
6.200%State 5.500% plus local add-ons.
View details
Chase
5.800%State 5.500% plus local add-ons.
View details
Cherry
8.400%State 5.500% plus local add-ons.
View details
Cheyenne
5.500%State 5.500% plus local add-ons.
View details
Clay
6.000%State 5.500% plus local add-ons.
View details
Colfax
6.500%State 5.500% plus local add-ons.
View details
Cuming
7.000%State 5.500% plus local add-ons.
View details
Custer
6.100%State 5.500% plus local add-ons.
View details
Dakota
6.700%State 5.500% plus local add-ons.
View details
Dawes
6.300%State 5.500% plus local add-ons.
View details
Dawson
5.500%State 5.500% plus local add-ons.
View details
Deuel
7.000%State 5.500% plus local add-ons.
View details
Dixon
5.800%State 5.500% plus local add-ons.
View details
Dodge
6.100%State 5.500% plus local add-ons.
View details
Douglas
7.800%State 5.500% plus local add-ons.
View details
Dundy
5.900%State 5.500% plus local add-ons.
View details
Fillmore
6.300%State 5.500% plus local add-ons.
View details
Franklin
5.900%State 5.500% plus local add-ons.
View details
Frontier
6.600%State 5.500% plus local add-ons.
View details
Furnas
6.300%State 5.500% plus local add-ons.
View details
Gage
6.000%State 5.500% plus local add-ons.
View details
Garden
6.500%State 5.500% plus local add-ons.
View details
Garfield
7.000%State 5.500% plus local add-ons.
View details
Gosper
6.000%State 5.500% plus local add-ons.
View details
Greeley
6.300%State 5.500% plus local add-ons.
View details
Hall
6.500%State 5.500% plus local add-ons.
View details
Hamilton
5.800%State 5.500% plus local add-ons.
View details
Harlan
5.800%State 5.500% plus local add-ons.
View details
Hayes
5.500%State 5.500% plus local add-ons.
View details
Hitchcock
6.000%State 6.500% plus local add-ons.
View details
Holt
6.100%State 5.500% plus local add-ons.
View details
Hooker
7.500%State 5.500% plus local add-ons.
View details
Howard
5.900%State 5.500% plus local add-ons.
View details
Jefferson
6.100%State 5.500% plus local add-ons.
View details
Johnson
5.800%State 5.500% plus local add-ons.
View details
Kearney
6.500%State 5.500% plus local add-ons.
View details
Keith
6.000%State 5.500% plus local add-ons.
View details
Keya Paha
5.800%State 5.500% plus local add-ons.
View details
Knox
6.400%State 5.500% plus local add-ons.
View details
Lancaster
6.800%State 5.500% plus local add-ons.
View details
Lincoln
5.500%State 5.500% plus local add-ons.
View details
Logan
5.500%State 5.500% plus local add-ons.
View details
Loup
5.500%State 5.500% plus local add-ons.
View details
McPherson
5.500%State 5.500% plus local add-ons.
View details
Merrick
6.300%State 5.500% plus local add-ons.
View details
Morrill
5.500%State 5.500% plus local add-ons.
View details
Nance
6.500%State 5.500% plus local add-ons.
View details
Nemaha
5.900%State 5.500% plus local add-ons.
View details
Nuckolls
6.100%State 6.500% plus local add-ons.
View details
Otoe
5.900%State 5.500% plus local add-ons.
View details
Pawnee
5.800%State 6.500% plus local add-ons.
View details
Perkins
5.800%State 5.500% plus local add-ons.
View details
Phelps
6.100%State 5.500% plus local add-ons.
View details
Platte
6.900%State 5.500% plus local add-ons.
View details
Polk
6.600%State 5.500% plus local add-ons.
View details
Red Willow
5.500%State 5.500% plus local add-ons.
View details
Richardson
5.900%State 5.500% plus local add-ons.
View details
Rock
6.300%State 5.500% plus local add-ons.
View details
Saline
5.900%State 5.500% plus local add-ons.
View details
Sarpy
5.500%State 5.500% plus local add-ons.
View details
Saunders
5.500%State 5.500% plus local add-ons.
View details
Scotts Bluff
5.800%State 5.500% plus local add-ons.
View details
Seward
6.000%State 5.500% plus local add-ons.
View details
Sheridan
5.900%State 5.500% plus local add-ons.
View details
Sherman
5.900%State 5.500% plus local add-ons.
View details
Sioux
6.300%State 5.500% plus local add-ons.
View details
Thayer
6.100%State 6.500% plus local add-ons.
View details
Thomas
6.300%State 5.500% plus local add-ons.
View details
Thurston
5.900%State 5.500% plus local add-ons.
View details
Washington
5.500%State 5.500% plus local add-ons.
View details
Wayne
5.900%State 5.500% plus local add-ons.
View details
Webster
6.400%State 5.500% plus local add-ons.
View details
Wheeler
5.500%State 5.500% plus local add-ons.
View details
York
6.500%State 5.500% plus local add-ons.
View details
Official State Resources
Nebraska sales tax forms, e-file, lookup, and agency links
Forms
Electronic filing
Agency research
Sales Tax Holidays
Nebraska tax holiday calendar and eligible items
No Sales Tax Holiday in 2025
No Sales Tax Holiday in 2025
Taxability Matrix
Recent Nebraska taxability updates
NE Taxability Matrix Library of Definitions 2024
NETM2024
NE Taxability Matrix Library of Definitions 2023.1
NETM202301
NE Taxability Matrix Library of Definitions 2023
NETM2023
NE Taxability Matrix Library of Definitions 2022
NETM2022
NE Taxability Matrix Library of Definitions 2021
NETM2021
NE Taxability Matrix Library of Definitions 2020.1
NETM202001
NE Taxability Matrix 2020
NETM2020
NE Taxability Matrix 2019
NETM201900
NE Taxability Matrix 2018
NETM201800
NE Taxability Matrix 2017
NETM201700
FAQ
Nebraska sales tax questions
What is the Nebraska state sales tax rate?
The current state-level rate shown in our tax rate table is 5.500%. Local county, city, and special district taxes can push the combined rate higher.
How many official sales tax resources are available for Nebraska?
We currently surface 5 imported official resource links for Nebraska, including forms, agency research links, e-file portals, registration links, and lookup tools.
Does Nebraska have economic nexus rules?
Yes. The current state guideline shows a sales threshold of $100,000 and 200 transactions before many remote sellers need to register and collect tax.
Where can I find holidays, forms, and taxability updates for Nebraska?
This page includes imported sales tax holidays, official state forms, e-file links, research links, and recent taxability matrix updates when those rows exist in the database.