Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Nebraska tax professional before filing.
Nebraska · USA · Short-term rental taxes
Short-Term Rental Taxes in Nebraska
Short term rental taxes in Nebraska: 5.5% state sales tax plus local sales tax, a 1% state lodging tax and up to 4% county lodging tax on stays under 30 days, and income tax that tops out at 4.55% for 2026.
The 30-Second Answer
- Short term rental tax in Nebraska stacks three ways. A stay under 30 days owes 5.5% state sales tax plus any city sales tax, a 1% state lodging tax, and a county lodging tax of up to 4% (two separate 2% visitor taxes).
- Some cities add an occupation tax on lodging — Airbnb collects Omaha's 5.5% transient rental guest tax on stays of 29 nights or shorter, and Lincoln levies a 4% hotel occupation tax payable to the city — check whether your city has one.
- Airbnb and other marketplaces collect the state sales and lodging taxes on the stays they facilitate (required since April 1, 2019). For direct bookings you file Form 10 (sales tax, due the 20th) and Form 64 (lodging tax, due the 25th) with the Department of Revenue.
- Nebraska's top income tax rate fell to 4.55% for 2026 (from 5.20% for 2025). File Form 1040N with your federal return by April 15, 2027.
Deductions
What Nebraska STR Hosts Can Deduct
Ordinary and necessary rental expenses cut your federal profit, and that figure carries into your Nebraska return.
Sales, lodging and occupation taxes you collect from guests and remit are not your income or your expense. If you also use the property yourself, split costs between rental and personal days under IRC §280A.
Filing Calendar
Key Dates & Filing Calendar
Nebraska sales tax and lodging tax are filed on separate returns with different due dates. Income tax follows the federal April deadline.
Omaha's 5.5% transient rental guest tax and Lincoln's 4% hotel occupation tax are city taxes, filed with the city — not on the state Form 10 or Form 64. Lincoln's is due the 25th of each month.
Nebraska Department of Revenue — Tax Calendar; REG-68 Lodging Tax; 2025 Individual Income Tax Booklet
Federal & Nebraska Income Tax Treatment
Passive Rental vs. Active Business: Which Applies to Your Nebraska STR?
The federal Schedule E or Schedule C choice sets your rental profit. Nebraska then taxes it at graduated rates that reach 4.55% for 2026.
Passive Rental — Schedule E
The usual route for Nebraska rental homes
- Report rents and expenses on Schedule E; the net figure flows into your Nebraska Form 1040N.
- No self-employment tax on net rental income.
- Passive-loss limits apply; the $25,000 allowance phases out between $100,000 and $150,000 of modified AGI.
- Depreciate the building over 27.5 years; contents bought after January 19, 2025 can take permanent 100% federal bonus depreciation.
No ceiling; Nebraska's top rate is 4.55% for 2026
Active Business — Schedule C
When you run it like a small inn
- Applies when the average stay is 7 days or less and you provide substantial services such as daily housekeeping or meals.
- Net profit owes 15.3% self-employment tax; the Social Security part stops at the $184,500 2026 wage base.
- Losses may offset other income if you materially participate.
- May qualify for the federal §199A QBI deduction; Nebraska still taxes the resulting income at its own rates.
No ceiling; SE tax applies on top of federal and Nebraska income tax
Depreciation
Depreciation for Nebraska STR Properties
Depreciation spreads the cost of the building and contents over their tax lives and is often the largest single deduction for a Nebraska host.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential rental building | 27.5 years (straight-line) | Land is not depreciable; split the purchase price between land and building. |
| Furniture, appliances & linens | 5 years (MACRS) or 100% bonus | Permanent 100% federal bonus depreciation for property acquired after January 19, 2025. |
| Driveways, fencing & landscaping | 15 years (MACRS) | Land improvements; a cost segregation study can identify them. |
| Roof, HVAC & structural improvements | 27.5 years | Capital improvements to the building follow the building's life. |
Nebraska starts from federal adjusted gross income, so federal depreciation generally carries through. Confirm with your preparer whether any Nebraska adjustment applies to bonus depreciation before relying on it for the state return.
On sale, depreciation you claimed (or could have claimed) is recaptured federally at up to 25% as unrecaptured §1250 gain, and the gain is also part of your Nebraska taxable income.
Sales & Lodging Taxes
Nebraska Sales, Lodging and Occupation Taxes on Vacation Rentals
The lodging tax on a Nebraska vacation rental is really a stack: state and city sales tax, state and county lodging tax, and in some cities an occupation tax.
The Nebraska Department of Revenue collects sales tax and the state and county lodging taxes. City occupation taxes are administered by the city. Rates depend on the property's exact location.
6.5% statewide minimum, plus city sales tax, up to 4% county lodging tax and any city occupation tax
Neb. Rev. Stat. §§81-3715, 81-3716; Nebraska DOR — Lodging Taxes Information Guide; GIL 1-19-1; Local Sales and Use Tax Rates
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects state and local sales tax, state and county lodging tax, and Omaha's 5.5% guest tax on stays of 29 nights or shorter | Keep Airbnb's tax reports; outside Omaha check whether a city occupation tax still falls on you |
| Vrbo / Booking.com booking | Marketplaces that facilitate short-term rentals must be licensed and collect sales and lodging tax on their stays (since April 1, 2019) | Confirm the tax lines on each payout; you owe anything not collected |
| Direct booking | You collect from the guest and file Form 10 and Form 64 with the Department of Revenue, plus any city occupation-tax return | File Form 20 for sales and lodging tax accounts before your first direct stay |
Local sales tax runs from 0.5% to 2% in most cities (2.75% in some Good Life Districts), under the July 1–December 31, 2026 rate chart. Stays of 30 continuous days or more by the same occupant are exempt from sales and lodging tax. Check the county lodging-tax list for your county's rate.
Platforms
Airbnb Tax in Nebraska: What the Platforms Collect
Nebraska requires marketplaces to collect sales and lodging tax on the rentals they facilitate. City occupation taxes vary, and IRS income reporting follows federal thresholds.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Form 1099-K above $20,000 and 200 transactions; 1099-MISC for other payments of $2,000+ | Yes — 5.5% state + 1%–2% local sales tax, 1% state + 0%–4% county lodging tax; Omaha's 5.5% guest tax | Earnings and tax reports in the host dashboard |
| Vrbo | Form 1099-K at the same federal thresholds | Required as a marketplace under Nebraska law — confirm sales and lodging tax lines on each booking | Annual payout summary in the owner dashboard |
| Booking.com | Varies by payment model | Required when it facilitates the stay — confirm on each payout; city occupation taxes not confirmed | Invoices and payout statements in the extranet |
| Direct bookings | No third-party reporting; you report all income | No — you collect and remit sales, lodging and any city occupation tax | Your own ledger |
Using More Than One Platform?
Each platform collects tax only on its own bookings and reports only its own payouts. Your Nebraska and federal returns need the total across Airbnb, Vrbo, Booking.com and direct stays, so keep one ledger for every channel.
US Reporting — 1099-K, Not DAC7
DAC7 is an EU directive and does not apply to Nebraska rentals. US platforms report host payouts on Form 1099-K once gross payments exceed $20,000 and 200 transactions in the year. All rental income is taxable whether or not a form arrives.
Airbnb Help Center — Occupancy tax collection and remittance by Airbnb in Nebraska (airbnb.com/help/article/2625); Nebraska DOR GIL 1-19-1; IRS — Form 1099-K
Illustrative P&L: An Omaha Rental Home
Example: a home earning $34,000 in rents (excluding sales, lodging and occupation taxes paid by guests). For illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready: What Nebraska STR Hosts Should Keep
Good records protect you if the IRS, the Nebraska Department of Revenue or your city questions a return — and prove which stays a marketplace already taxed.
| Keep | How long | Why |
|---|---|---|
| Booking records (dates, nights, price, fees, channel) | At least 3 years after filing | Separates stays under 30 days from exempt longer stays and supports gross rents |
| Form 10, Form 64 and city occupation-tax filings | At least 3 years | Proves direct-booking taxes were collected and remitted each period |
| Platform tax reports and 1099-K / 1099-MISC | At least 3 years | Shows which sales a marketplace reported and remitted, which relieves you of those |
| Expense receipts and mileage logs | At least 3 years (6 if income is understated by 25%+) | Supports every deduction on Schedule E or C |
| Purchase documents and depreciation schedules | Until 3 years after you sell | Needed for basis, depreciation recapture and gain on sale |
Nebraska relieves you only for sales the marketplace actually reported and remitted. Keep each platform's tax report — it is your proof if the Department of Revenue asks why a stay is missing from your Form 10.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for education only and is not tax or legal advice. Local sales, county lodging and city occupation tax rates change; confirm your rates with the Nebraska Department of Revenue, your city and a qualified tax professional before filing.
- Nebraska Revised Statutes §81-3715 and §81-3716 — 1% state lodging tax; county visitors promotion and improvement taxes of up to 2% each. https://nebraskalegislature.gov/laws/statutes.php?statute=81-3716
- Nebraska DOR — GIL 1-19-1, Short-term Rental Licensing, Filing, Tax Base and Collection — Marketplaces collect from April 1, 2019; owners relieved on remitted sales; tax base. https://revenue.nebraska.gov/sites/default/files/doc/GIL01-19-01_Short-term_Rental.pdf
- Nebraska DOR — Nebraska and Local Taxes on Lodging Information Guide — Sales tax on sleeping rooms; 30-continuous-day exemption; Forms 20, 10 and 64. https://revenue.nebraska.gov/sites/default/files/doc/info/5-141.pdf
- Nebraska DOR — Sales and Use Tax — 5.5% state rate; local 0.5%–2% (2.75% in some Good Life Districts). https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax
- Nebraska DOR — Tax Calendar — Form 10 due the 20th, Form 64 due the 25th, Form 1040N due April 15. https://revenue.nebraska.gov/about/tax-calendar
- Nebraska DOR — Tax Rate Chronologies, Individual Income Tax (Rev. 2-2026) — 2026 rates 2.46%, 3.51%, 4.55%. https://revenue.nebraska.gov/sites/default/files/doc/research/chronology/4-607table1.pdf
- City of Lincoln — Hotel Occupation Tax FAQ — 4% occupation tax, due the 25th of each month. https://lincoln.ne.gov/files/sharedassets/public/finance/city-treasurer/faq-hotel.pdf
- Airbnb Help Center — Occupancy tax collection and remittance by Airbnb in Nebraska — Sales, lodging and Omaha guest taxes collected. https://www.airbnb.com/help/article/2625
- IRS — Understanding your Form 1099-K — Federal reporting for payment platforms. https://www.irs.gov/businesses/understanding-your-form-1099-k
Questions
Frequently Asked Questions — Nebraska STR Taxes
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