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Verified July 2026

Nebraska Sales Tax Rates: 2026 County Guide

Complete sales tax breakdown for all 87 counties in Nebraska. Select a county to see city-level rates and How-To guides.

Rates verified:
Combined Rate 7.000%
State5.500%

Nebraska Base State Tax Rate

Jurisdiction Rate
Nebraska State Sales Tax 5.500%
Total Combined Rate 7.000%

Nebraska Sales Tax Rules, Local Rates and Nexus Notes

Data-rich guide

This comprehensive guide explores Nebraska's tax rates, nexus rules, and exemptions to help businesses maintain compliance. Use the following breakdown to stay compliant with state revenue department expectations.

This rate matches the estimated state average combined rate of 7.000% across local jurisdictions. This total is built from the individual components: The combined rate of 7.000% consists of a 5.500% state rate.

Given its size and population of 1,961,504, address lookup tools are strongly recommended. Local delivery zones may cross multiple tax jurisdictions, creating complications for remote shippers. Sellers should verify transaction locations against official municipal boundary maps to avoid rate discrepancies.

Compliance focuses on statewide thresholds rather than local ZIP code boundaries. Remote merchants must audit their sales in Nebraska to determine when registration is required. Businesses must align their collection policies with statewide rules: Remote sellers meet economic nexus rules in NE if they reach $100,000 in gross sales or 200 separate transactions within a calendar year. Note that statewide tax holidays or clothing exemption rules may further modify your tax obligations. Always cross-reference rate rules with Nebraska's tax laws to ensure compliance, as tax regulations are subject to change.

Rate data last checked in the database: March 2026

Economic Nexus Threshold

If your business exceeds $100,000 in annual Nebraska sales or 200 transactions, you must register and collect sales tax — even from out of state.

Avg Local Tax Rate

The average combined local tax rate across Nebraska is 1.50%. The highest local rate is 2.00%.

State Nexus Checker

Use current state threshold data before you register or start collecting.

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Nexus estimate

State Exemption Finder

Guide buyers and sellers toward the right official exemption paperwork path.

Certificate path

Typical checklist

State Product Taxability Checker

Version 1 covers the tax categories already modeled in the current database.

State-aware estimate

All 87 Nebraska Counties

Adams

6.100%
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Antelope

6.300%
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Arthur

5.500%
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Banner

5.500%
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Blaine

5.700%
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Boone

6.400%
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Box Butte

7.000%
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Boyd

5.700%
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Brown

5.500%
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Buffalo

6.200%
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Burt

6.800%
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Butler

6.000%
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Cass

6.000%
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Cedar

6.200%
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Chase

5.800%
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Cherry

8.400%
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Cheyenne

5.500%
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Clay

6.000%
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Colfax

6.500%
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Cuming

7.000%
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Custer

6.100%
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Dakota

6.700%
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Dawes

6.300%
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Dawson

5.500%
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Deuel

7.000%
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Dixon

5.800%
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Dodge

6.100%
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Douglas

7.800%
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Dundy

5.900%
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Fillmore

6.300%
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Franklin

5.900%
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Frontier

6.600%
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Furnas

6.300%
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Gage

6.000%
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Garden

6.500%
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Garfield

7.000%
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Gosper

6.000%
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Greeley

6.300%
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Hall

6.500%
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Hamilton

5.800%
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Harlan

5.800%
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Hayes

5.500%
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Hitchcock

6.000%
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Holt

6.100%
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Hooker

7.500%
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Howard

5.900%
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Jefferson

6.100%
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Johnson

5.800%
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Kearney

6.500%
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Keith

6.000%
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Keya Paha

5.800%
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Knox

6.400%
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Lancaster

6.800%
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Lincoln

5.500%
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Logan

5.500%
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Loup

5.500%
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McPherson

5.500%
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Merrick

6.300%
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Morrill

5.500%
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Nance

6.500%
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Nemaha

5.900%
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Nuckolls

6.100%
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Otoe

5.900%
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Pawnee

5.800%
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Perkins

5.800%
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Phelps

6.100%
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Platte

6.900%
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Polk

6.600%
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Red Willow

5.500%
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Richardson

5.900%
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Rock

6.300%
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Saline

5.900%
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Sarpy

5.500%
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Saunders

5.500%
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Scotts Bluff

5.800%
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Seward

6.000%
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Sheridan

5.900%
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Sherman

5.900%
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Sioux

6.300%
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Thayer

6.100%
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Thomas

6.300%
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Thurston

5.900%
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Washington

5.500%
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Wayne

5.900%
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Webster

6.400%
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Wheeler

5.500%
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York

6.500%
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Sales Tax Calculator

Using the current combined rate for Nebraska.

Live Tool
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Rate applied

0.000%

Selected location

Sales tax

$0.00

Taxable base:

Total due

$0.00

Effective rate:

Rounded to the nearest cent. Tax treatment of shipping and discounts can vary by state.

Sitewide Helper

Sales Tax Calculator & Compliance Helper

One compact utility block for tax calculation, reverse calculation, ZIP lookup, nexus checks, exemption guidance, and product taxability.

Advanced Sales Tax Calculator

Estimate tax with shipping, discounts, and exempt subtotal support.

Live Tool
$
$
$
$

Rate applied

0.000%

Selected location

Sales tax

$0.00

Taxable base:

Total due

$0.00

Effective rate:

Rounded to the nearest cent. Tax treatment of shipping and discounts can vary by state.

Reverse Sales Tax Calculator

Work backward from the total paid to estimate the pre-tax price and tax amount.

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%

Pre-tax price

$0.00

Tax amount

$0.00

ZIP / City Sales Tax Lookup

Search by ZIP code, city, county, or state to find current combined rates and local breakdowns.

Economic Nexus Checker

Compare your state-specific sales activity against current nexus thresholds using existing site data.

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Nexus estimate

Should I Collect Sales Tax?

A fast intent-matching decision tree for businesses, marketplace sellers, and remote sellers.

Do you sell taxable goods or taxable services?

Do you sell into states outside your home state?

Have you crossed a nexus threshold in a destination state?

Do marketplaces handle most of your sales?

Do you have physical presence in the state?

Decision

Exemption Certificate Finder

Point buyers and sellers toward the right official portal and documentation checklist.

Certificate path

Typical checklist

Product Taxability Checker

Version 1 uses the categories already modeled in the current database and always links back to official verification.

State-aware estimate