State Airbnb laws2026 28 sources cited

Nebraska Short-Term Rental Laws & Hotel Tax (2026)

Source: AirROI Reviewed by , Founder @ AirROI Updated

From 25 official sources, 2 Airbnb help pages and 1 news report, checked October 17, 2026. Not legal advice.

The short answer

Nebraska Airbnb Laws in Brief

At a glance

Nebraska Short-Term Rental Laws at a Glance

State license required
Yes
Latest rule change
Jul 24, 2026

The laws in brief

The rules a Nebraska host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Nebraska Short-Term Rental Laws at a Glance
TopicRule
PermitEvery host needs a Nebraska Lodging Tax Permit18
WhereCities and villages cannot ban short-term rentals1,2
Building rulesCondo and HOA rules still apply1
Minimum stayShort-term means up to 30 consecutive days1
GuestsLincoln: two guests per sleeping area, up to 123
PlatformsAirbnb collects and remits state and county taxes19,27
SafetyCities may regulate only for health and safety1
NeighborsCities may require an emergency contact1,3,6

Your home

Can You Host an Airbnb in Nebraska? It Depends on the Home

Whether you can host in Nebraska turns on whose home it is and whether you live there.

Your own home, rented whole while you're away

Allowed with conditions

A room in your home with you present

Allowed with conditions

A second home or investment property you don't live in

Allowed with conditions

A rented apartment (tenant hosting)

Allowed with conditions

A condo or HOA building

Allowed with conditions

Permit

Do You Need a License for Airbnb in Nebraska?

Yes. Nebraska hosts need the Nebraska Lodging Tax Permit from the Nebraska Department of Revenue for the tax permit; the city for local licenses. It costs $250.1,3,6,18,23

Who needs it
Issued by
Valid for
Platform checks

Fees

Fees
FeeAmount
Lincoln short-term rental licensePer rental unit; each unit needs its own license.$250
Kearney short-term rental permit, first yearPermits run from January to December.$100
Kearney short-term rental permit, renewalPaid on permit approval each year.$25

Who qualifies

  • No statewide primary-residence, owner-occupancy or night-cap rule; any residential property rented for up to 30 consecutive days qualifies
  • Lincoln and Norfolk: proof of possession by deed or lease, and a tenant needs the owner's written permission
  • Norfolk: a city inspection before a license is issued; Kearney: no inspection required for approval
  • Condo and homeowners association rules apply on top of city rules

How to apply

  1. Check the property's zoning and any condo or homeowners association rules.
  2. Register for a Nebraska Lodging Tax Permit by filing a Nebraska Tax Application (Form 20) with the Department of Revenue, listing each rental's address so the right county rate is applied.
  3. In Lincoln, Kearney or Norfolk, apply for the city license or permit before listing the home.
  4. File a Form 64 lodging tax return by the 25th of the month after each tax period, even when no tax is due, and register for any city hotel occupation tax.

Applications go through the official application page .

Permit rules

Every host needs a Nebraska Lodging Tax Permit
Airbnb collects and remits state and county taxes
Bookings made outside the platform stay with the host
Airbnb tells hosts to check local permits and zoning
Lincoln: city license for every rental unit
Kearney: annual permit since January 2026
Norfolk: annual license with an inspection
Omaha: license for bed and breakfasts only

Who can host

What Nebraska Cities and Counties Can and Can't Regulate

Cities and villages cannot ban short-term rentals
The only uses a city may prohibit
Zoning treats a rental like similar property
Condo and HOA rules still apply
The state limit covers cities and villages, not counties
Lincoln: deed or lease, plus owner permission for tenants
Norfolk: 10% cap in multi-family buildings

Local rules

Local Rules in Nebraska's 4 Largest Airbnb Markets

A state license doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are Nebraska's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or license number.

The largest markets and how each registers rentals
MarketLocal registration
Omaha Douglas CountyNone
Lincoln Lancaster CountyRequired
Kearney Buffalo CountyRequired
Norfolk Madison CountyRequired
  1. 1. Omaha

    Douglas County

  2. 2. Lincoln

    Lancaster County

  3. 3. Kearney

    Buffalo County

  4. 4. Norfolk

    Madison County

Taxes

Nebraska Short-Term Rental Taxes

About 17.5% on the nightly price and cleaning fee in Omaha: 5.5% state sales tax, 1.5% city sales tax, 1% state lodging tax, 4% Douglas County lodging tax and the 5.5% city hotel tax. Elsewhere the total depends on the city sales tax (1% to 2%), the county lodging rate (0% to 4%) and any city hotel tax, such as Lincoln's 4%.

Nebraska Short-Term Rental Taxes
TaxRateCollected by
Nebraska state sales and use tax 5.5% of the total price the guest pays, including cleaning and guest fees5.5%15,19,27Airbnb
City sales and use tax 1% to 2% depending on the city: 1.5% in Omaha, Bellevue, Kearney, Ogallala and Scottsbluff, 1.75% in Lincoln, and 2% in Grand Island, Papillion, Norfolk and North Platte—17,27Airbnb
Nebraska state lodging tax 1% of the total price the guest pays, on stays under 30 days1%14,16,27Airbnb
County lodging tax 0% to 4%, set by each county; 4% in Douglas (Omaha), Lancaster (Lincoln), Sarpy, Hall, Buffalo, Madison, Lincoln, Keith and Scotts Bluff counties4%14,16,27Airbnb
Omaha hotel occupation (transient rental guest) tax 5.5% of the total price, added to Omaha stays5.5%10,27Airbnb
Other city hotel occupation taxes Set by each city: Lincoln 4%, Grand Island 4% since May 1, 2026, Kearney 3%—4,11,21,24Host

What the host still handles

Operating rules

Operating Rules for Nebraska Short-Term Rentals

Cities may regulate only for health and safety
Cities may require an emergency contact
Short-term means up to 30 consecutive days
Cities may add sales and occupation taxes
A lodging tax return is due even with no tax
Lincoln: two guests per sleeping area, up to 12
Lincoln: alarms, exits and a 45-minute contact
Lincoln: license can be revoked after three complaints
Kearney: two occupants per sleeping area

Fines

How to Avoid Airbnb Fines in Nebraska

Fines in Nebraska fall on hosting without the Nebraska Lodging Tax Permit, or outside the rules above. With it in hand and the rules followed, none of the fines below apply.

Changes

What's Changed in Nebraska's Airbnb Rules

No change was scheduled when the rules were checked on October 17, 2026; the most recent are listed first.

  1. July 24, 2026
    Omaha council member proposes short-term rental registration
  2. May 1, 2026
    Grand Island raises its hotel occupation tax to 4%
  3. January 2026
    Kearney requires a short-term rental permit
  4. April 18, 2024 Lapsed
    Second county bill dies
  5. April 20, 2022 Lapsed
    Bill to extend the state limit to counties dies
  6. September 20, 2021
    Lincoln license becomes mandatory
  7. June 14, 2021
    Lincoln adopts its short-term rental license
  8. June 7, 2021
    Norfolk adopts its short-term rental license
  9. April 1, 2019
    Marketplace platforms collect lodging and sales tax
  10. March 7, 2019
    Nebraska bars city bans on short-term rentals

Earnings

What Could a Short-Term Rental in Nebraska Earn?

The rules shape the numbers: a permit that costs $250 a year and taxes of 17.5% added to guests' bills. For a specific address, the Airbnb income calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

Nebraska Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in Nebraska?

Yes. State law bars any city or village from banning short-term rentals of 30 consecutive days or fewer, and lets cities regulate them only for health and safety. Hosts must still register for the state lodging tax, and some cities license rentals.1,18

Do I need a permit for Airbnb in Nebraska?

Every host needs a Nebraska Lodging Tax Permit from the Department of Revenue. A city license or permit is also required in Lincoln, Kearney and Norfolk, while Omaha licenses only bed and breakfasts.3,6,9,18,23

How much is a short-term rental license in Nebraska?

There is no state license fee. Lincoln charges $250 a year per rental unit, and Kearney charges $100 for the first year and $25 to renew. Norfolk charges an annual fee set in its city fee schedule.3,7,23

Can a Nebraska city ban Airbnb?

No. A city or village may not adopt or enforce a rule that expressly or effectively prohibits a short-term rental, and it may limit one only for health and safety or for a few uses such as housing sex offenders or selling illegal drugs.1

Can I rent a home I don't live in on Airbnb in Nebraska?

Yes. State law sets no owner-occupancy or primary-residence rule. Lincoln asks for proof of possession by deed or lease, and a tenant needs the owner's written permission.1,3

Does Airbnb collect hotel tax in Nebraska?

Airbnb collects the 5.5% state sales tax, the 1% to 2% city sales tax, the 1% state lodging tax and the county lodging tax of up to 4%, plus Omaha's 5.5% hotel tax. Other city hotel taxes, such as Lincoln's 4%, are filed by the host.4,27

What is the total tax on an Airbnb stay in Nebraska?

About 17.5% in Omaha: 5.5% state sales tax, 1.5% city sales tax, 1% state lodging tax, 4% Douglas County lodging tax and the 5.5% city hotel tax. In Lincoln the stack is 5.5%, 1.75%, 1%, 4% and a 4% city occupation tax.4,10,16,17,27

What do I have to register for as an Airbnb host in Nebraska?

Apply for a Nebraska Lodging Tax Permit with Form 20 and file a Form 64 return for each rental, even when Airbnb has paid the tax. Also register for any city hotel occupation tax, such as Lincoln's or Kearney's.4,18,20,24

What is the fine for operating without a license in Nebraska?

In Lincoln the fine is up to $500, with minimums of $200, $300 and $400 for repeat offenses, plus up to six months in jail; each day is a separate offense. Norfolk's fine is also up to $500.3,8

Can a county restrict short-term rentals in Nebraska?

The state limit applies to cities and villages only. Bills to extend it to counties were indefinitely postponed in 2022 and 2024, so unincorporated land is not covered by the statute.1,12,13

How many guests can an Airbnb in Nebraska sleep?

The state sets no guest cap. Lincoln and Norfolk allow two guests per sleeping area up to 12, and Kearney allows two per sleeping area.3,6,23

Do condo or HOA rules apply to Airbnb in Nebraska?

Yes. The state law explicitly leaves rules set by a homeowners or condominium association in force, so a building can still bar short stays.1

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The Nebraska Legislature statute page, the Lincoln, Omaha, Norfolk and Grand Island code pages and the Lincoln rental page were read in a browser; the Lincoln occupation tax FAQ PDF was read from a downloaded copy.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the state agency and your city or county has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. Legislative Bill 57 (2019), approved by the Governor March 7, 2019 · Nebraska Legislature
  2. 2. Nebraska Revised Statute 18-1758, short-term rentals; municipality; ordinance or other regulation; powers · Nebraska Legislature
  3. 3. Lincoln Municipal Code Chapter 5.39, Short-Term Rentals · City of Lincoln
  4. 4. Lincoln Municipal Code Chapter 3.28, Hotel Occupation Tax · City of Lincoln
  5. 5. Norfolk City Code Sec. 27-284, Short-Term Rentals · City of Norfolk
  6. 6. Norfolk City Code Sec. 13-372, Short-term rental license required · City of Norfolk
  7. 7. Norfolk City Code Sec. 13-373, Application; fees; renewal · City of Norfolk
  8. 8. Norfolk City Code Sec. 13-375, Penalty for violations · City of Norfolk
  9. 9. Omaha Municipal Code Chapter 43, Article XI, Short Term Rental · City of Omaha
  10. 10. Omaha Municipal Code Chapter 19, Article XV, Transient Rental Guest Tax · City of Omaha
  11. 11. Grand Island City Code 23-55, Hotel Accommodations · City of Grand Island
  12. 12. LB631 (2021) actions: prohibit counties from prohibiting short-term rentals · Nebraska Legislature
  13. 13. LB208 (2023) actions: prohibit counties from prohibiting short-term rentals · Nebraska Legislature
  14. 14. Nebraska and County Lodging Tax · Nebraska Department of Revenue
  15. 15. Nebraska Sales and Use Tax · Nebraska Department of Revenue
  16. 16. Nebraska Tax Rate Chronologies, Table 4: County Lodging Tax (rev. 8-2026) · Nebraska Department of Revenue
  17. 17. Local Sales and Use Tax Rates, effective July 1, 2026 · Nebraska Department of Revenue
  18. 18. Form 64, Nebraska and County Lodging Tax Return, with instructions · Nebraska Department of Revenue
  19. 19. GIL 1-19-1, Short-term Rental Licensing, Filing, Tax Base, and Collection Responsibilities for Lodging and Sales Taxes (August 22, 2019) · Nebraska Department of Revenue
  20. 20. Chapter 68, Lodging Tax regulations · Nebraska Department of Revenue
  21. 21. Occupation Taxes · Nebraska Department of Revenue
  22. 22. Short Term Rentals · City of Lincoln Planning and Development Services
  23. 23. Short-Term Rentals · City of Kearney Development Services
  24. 24. Hotel Occupation Tax · City of Kearney Finance
  25. 25. Short-Term Rental Application · City of Norfolk Communications Office
  26. 26. Responsible hosting in the United States · Airbnb Help Center
  27. 27. Occupancy tax collection and remittance by Airbnb in Nebraska · Airbnb Help Center
  28. 28. Omaha city leaders look to regulate short-term rentals · WOWT 6 News