Nebraska · Nebraska Department of Revenue
Nebraska sales tax rates by city
5.5% statewide, plus county, city and special-district increments that push combined rates to 7% in parts of the state.
- State base rate
- 5.5%
- Lowest combined
- 7%
- Highest combined
- 7%
- Metros stacked
- 1
Quick answer
The Nebraska state sales tax rate is 5.5%. Local jurisdictions add their own increments, so combined rates in covered Nebraska metros run from 7% to 7%, averaging 7%. Rates shown are as published for January 1, 2026.
Cities in Nebraska
Combined rate with the state share separated out.
| City | County | Local share | Combined |
|---|---|---|---|
| Omaha | Douglas County | 1.5% | 7% |
Source: Nebraska Department of Revenue · rates as published for 2026
Nebraska taxability rules
What is taxed matters as much as the rate.
Nebraska counties
County-level rollups for the metros we cover.
How Nebraska administers sales tax
Rates are published by the Nebraska Department of Revenue. Because local jurisdictions set their own increments, the correct rate depends on the delivery address rather than the seller's location for most remote sales. Confirm the current rate with the agency before filing — local increments frequently change on quarterly boundaries.