Nebraska Sales Tax Rates 2026 | 6.354% Average

Nebraska Sales Tax Overview

As of 2026, Nebraska has an average combined sales tax rate of 6.354%, with rates ranging from 5.5% to 7.5% depending on your specific location. The state's sales tax is administered by the Nebraska Department of Revenue. Nebraska allows cities to add local option sales taxes. With 614 tracked jurisdictions, the actual rate you pay depends on a combination of state, county, and city-level taxes applied to your zip code.

The sales tax in Nebraska is composed of multiple layers. The state sets a base rate that applies uniformly across all jurisdictions. On top of this, individual counties and cities may add their own surcharges. This layered system means that the rate you pay can vary significantly even within the same state. For example, the lowest rate in Nebraska is 5.5% while the highest reaches 7.5% — a spread of 2%.

Nebraska Tax Examples (Average Rate)

$25 meal $1.59 tax

$100 purchase $6.35 tax

$500 electronics $31.77 tax

$1,000 appliance $63.54 tax

* Based on average rate of 6.354%. Actual tax depends on your zip code.

Top Jurisdictions in Nebraska

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GLD - OPERATION GRAND ISLAND GOODLIFE 68803

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FREMONT ENHANCED EMPLOYMENT AREA 68025

OMAHA TOP GOLF DIST 68114

GLD - LA BELLE VUE GOOD LIFE DISTRICT 68123

MC COOL JUNCTION 68401

SOUTH SIOUX CITY 68731

SOUTH SIOUX CITY 68776

CITY OF KEARNEY ENHANCED EMPLOYMENT AREA 2 68845

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BEAVER CROSSING 68313

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Business Compliance in Nebraska

Businesses operating in Nebraska are required to register for a sales tax permit, collect the correct rate at the point of sale, and remit taxes on a regular filing schedule (monthly, quarterly, or annually depending on volume). Failure to collect and remit the correct amount can result in penalties, interest, and audit exposure from the state revenue department. If you sell online, be aware that economic nexus laws may also require collection in Nebraska if your sales exceed certain thresholds.

Frequently Asked Questions

What is the average sales tax rate in Nebraska?

The average combined sales tax rate in Nebraska is 6.354% as of 2026. This includes state, county, and local taxes.

What is the highest sales tax rate in Nebraska?

The highest combined sales tax rate in Nebraska is 7.5% in DECATUR (68020).

What is the lowest sales tax rate in Nebraska?

The lowest combined sales tax rate in Nebraska is 5.5% in BURT (51557).

How many tax jurisdictions does Nebraska have?

Nebraska has 614 tracked tax jurisdictions in our database. Each jurisdiction may have a different combined rate due to varying county and city taxes.

Does Nebraska charge sales tax on groceries?

Sales tax rules for groceries vary by state. In many states, unprepared food and grocery items are exempt or taxed at a reduced rate. Check with the Nebraska revenue department for specific exemption details, as rules can change annually.

How do I calculate sales tax in Nebraska?

To calculate sales tax in Nebraska, look up your specific zip code to find the exact combined rate. Multiply the purchase price by that rate. For example, at the average rate of 6.354%, a $100 purchase would incur $6.35 in tax.

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