State Airbnb laws2026 28 sources cited
Nebraska Short-Term Rental Laws & Hotel Tax (2026)
Short-term rentals are legal across Nebraska: state law bars cities from banning them, hosts need a state lodging tax permit, and Lincoln, Kearney and Norfolk add a city license. Taxes reach about 17.5% in Omaha.1,3,6,18,23
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
- State law (LB57, 2019) bars cities and villages from banning rentals of 30 nights or fewer; they may regulate only for health and safety.
- A Nebraska Lodging Tax Permit is needed everywhere; city licenses cost $250 a year in Lincoln and $100 then $25 in Kearney, and Norfolk licenses annually.
- Taxes: 5.5% state sales, 1% to 2% city sales, 1% state lodging, up to 4% county lodging and city hotel taxes (Omaha 5.5%, Lincoln 4%).
- Operating without a license in Lincoln or Norfolk risks fines of up to $500 for each violation.
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.
| Topic | Rule |
|---|---|
| Permit | Every host needs a Nebraska Lodging Tax Permit18 |
| Where | Cities and villages cannot ban short-term rentals1,2 |
| Building rules | Condo and HOA rules still apply1 |
| Minimum stay | Short-term means up to 30 consecutive days1 |
| Guests | Lincoln: two guests per sleeping area, up to 123 |
| Platforms | Airbnb collects and remits state and county taxes19,27 |
| Safety | Cities may regulate only for health and safety1 |
| Neighbors | Cities 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.
A condo or HOA building
Allowed with conditionsThe city cannot ban the rental, but the association's declaration or bylaws can, because the state law leaves private rules in force.1
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
- Every host needs the state Lodging Tax Permit. Hosts also need a city license in Lincoln and Norfolk and a city permit in Kearney; Omaha licenses bed and breakfasts only.1,3,6,18,23
- Issued by
- Nebraska Department of Revenue for the tax permit; the city for local licenses
- Valid for
- City licenses run one year: Lincoln and Norfolk from the date of issue, Kearney from approval until December of the permit year.
- Platform checks
- The state rental statute sets no platform license check; Airbnb collects the state and county taxes and Omaha's hotel tax for the host.
Fees
| Fee | Amount |
|---|---|
| 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
- Check the property's zoning and any condo or homeowners association rules.
- 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.
- In Lincoln, Kearney or Norfolk, apply for the city license or permit before listing the home.
- 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
- Anyone selling short-term rentals of homes in Nebraska must hold a Lodging Tax Permit from the Department of Revenue, obtained with Form 20, and file a Form 64 lodging tax return for each rental location.18
- Airbnb collects and remits state and county taxes
- A host is relieved of collecting and remitting sales and lodging tax on bookings a marketplace platform facilitates, because the platform must hold its own permit and report those taxes; this has applied since April 1, 2019.19,27 In force since April 1, 2019
- Bookings made outside the platform stay with the host
- For a stay booked directly or through a site that does not collect tax, the host must collect and remit the sales and lodging taxes, and Form 64 has a separate line for the sales a platform has already reported.18,19
- Airbnb tells hosts to check local permits and zoning
- Airbnb's responsible-hosting page for the United States tells hosts to look up the permitting, zoning, safety and health rules that apply where the property is, which in Nebraska means the city, village or county.26
- Lincoln: city license for every rental unit
- Lincoln makes it unlawful to offer or advertise a short-term rental within city limits without a license; the license costs $250 a year and each rental unit needs its own.3,22 Applies to: Lincoln · In force since September 20, 2021
- Kearney: annual permit since January 2026
- Kearney requires every short-term rental to hold a city permit; it is issued annually, expires in December, costs $100 for the first year and $25 to renew, and no inspection is needed for approval.23 Applies to: Kearney · In force since January 2026
- Norfolk: annual license with an inspection
- Norfolk makes it unlawful to offer a short-term rental in the city or its extraterritorial zoning area without a license; a city inspector must inspect before the first license, and licenses last one year.6,7,25 Applies to: Norfolk · In force since June 7, 2021
- Omaha: license for bed and breakfasts only
- Omaha's short-term rental article licenses bed and breakfasts, single-family homes run as a hotel with owner-provided meals, at $1,000 for the initial application and $150 plus $15 per sleeping room each year to renew.9 Applies to: Omaha · In force since April 21, 2015
Who can host
What Nebraska Cities and Counties Can and Can't Regulate
- Cities and villages cannot ban short-term rentals
- Nebraska law bars a city or village from adopting or enforcing any ordinance that expressly or effectively prohibits using a property as a short-term rental, so every host in a municipality has a legal path to rent for up to 30 consecutive days.1,2
- The only uses a city may prohibit
- A city may limit or prohibit a short-term rental only to stop it being used to house sex offenders, run a sober living home, sell illegal drugs, sell alcohol under a liquor license or run a sexually oriented business.1
- Zoning treats a rental like similar property
- Zoning, noise and property-maintenance rules must apply to a short-term rental in the same way as to other similar property, so a city cannot write separate land-use limits aimed at rentals.1
- Condo and HOA rules still apply
- The state law does not affect rules set by a private body such as a homeowners association or condominium association, so a declaration or bylaw can still bar short stays in a building.1
- The state limit covers cities and villages, not counties
- The statute defines a municipality as a city or village; bills to extend the same limit to counties (LB631 in 2021 and LB208 in 2023) were indefinitely postponed, so unincorporated county land is outside the statute.1,12,13 Applies to: Unincorporated areas
- Lincoln: deed or lease, plus owner permission for tenants
- A Lincoln applicant must show possession by deed or lease; a tenant must also provide the owner's written permission for short-term rentals.3 Applies to: Lincoln
- Norfolk: 10% cap in multi-family buildings
- In a Norfolk multi-family building, tiny house park or subdivision no more than 10% of dwelling units may be short-term rentals, though at least one unit is always allowed.5 Applies to: Norfolk · In force since June 7, 2021
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.
1. Omaha
Douglas County
Omaha's short-term rental article in its municipal code licenses bed and breakfasts, and the code has no separate license for ordinary Airbnb-style rentals. The city hotel tax is 5.5%, which Airbnb collects, and in July 2026 a council member proposed a registration of rental managers.9,10,16,17,27,28
- Hotel occupation tax 5.5% of the price, collected by Airbnb
- City sales tax 1.5% and Douglas County lodging tax 4%
- Bed and breakfast license: $1,000 initial application, then $150 plus $15 per sleeping room a year
- Manager and emergency-contact registration proposed in July 2026; no effective date set
2. Lincoln
Lancaster County
Lincoln has licensed short-term rentals since September 20, 2021. The license costs $250 a year per rental unit, guests are capped at two per sleeping area up to 12, and hosts also pay a 4% city occupation tax. Operating without a license is a misdemeanor with fines of up to $500.3,4,16,17,22
- License required to offer or advertise a rental; $250 a year per unit
- Two guests per sleeping area, maximum 12; contact within 45 minutes
- Smoke alarms, carbon monoxide detectors and two exits from sleeping areas
- 4% city occupation tax, 1.75% city sales tax and 4% Lancaster County lodging tax
3. Kearney
Buffalo County
Since January 2026 every short-term rental in Kearney needs an annual city permit, issued through the online permit portal, at $100 for the first year and $25 to renew. Occupancy is two guests per sleeping area, no inspection is required for approval, and a 3% hotel occupation tax is paid to the city unless the booking platform pays it.16,17,23,24
- Permit required since January 2026; expires each December
- $100 first year, $25 renewal
- Occupants: two per sleeping area; smoke and carbon monoxide alarms required
- No inspection needed for approval; free consultation inspection on request
4. Norfolk
Madison County
Norfolk has required an annual license for short-term rentals since 2021, both in the city and in its extraterritorial zoning area. A city inspector checks the home before the first license, guests are capped at two per sleeping area up to 12, and fines run up to $500 for each day of violation.5,6,7,8,16,17,25
- Annual license; city inspection before it is issued; fee set in the city fee schedule
- Two guests per sleeping area, maximum 12
- Contact who can reach the property within 45 minutes
- Multi-family buildings: up to 10% of units, and at least one unit allowed
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%.
| Tax | Rate | Collected by |
|---|---|---|
| Nebraska state sales and use tax 5.5% of the total price the guest pays, including cleaning and guest fees | 5.5%15,19,27 | Airbnb |
| 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 | —17,27 | Airbnb |
| Nebraska state lodging tax 1% of the total price the guest pays, on stays under 30 days | 1%14,16,27 | Airbnb |
| 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 counties | 4%14,16,27 | Airbnb |
| Omaha hotel occupation (transient rental guest) tax 5.5% of the total price, added to Omaha stays | 5.5%10,27 | Airbnb |
| Other city hotel occupation taxes Set by each city: Lincoln 4%, Grand Island 4% since May 1, 2026, Kearney 3% | —4,11,21,24 | Host |
What the host still handles
- A Nebraska Lodging Tax Permit (Form 20) from the Department of Revenue and a Form 64 return for each rental address, even when Airbnb has paid the tax
- Sales and lodging tax collection for bookings made outside Airbnb or any platform that reports the tax
- Lincoln: the 4% city occupation tax on short-term rentals, filed with the city by the 25th of the following month
- Kearney: the 3% hotel occupation tax, paid to the city Finance Department unless the booking platform pays it
- Grand Island and other cities with a hotel tax: registration with the city finance office16,17,18,19,21,27
Operating rules
Operating Rules for Nebraska Short-Term Rentals
- Cities may regulate only for health and safety
- A city can regulate property used as a short-term rental only if it shows the main purpose is protecting public health and safety, for example fire and building codes, health and sanitation, traffic control and waste rules.1
- Cities may require an emergency contact
- State law expressly lets a city require the host to name an emergency contact for the property; Lincoln and Norfolk require someone who can reach the rental within 45 minutes.1,3,6
- Short-term means up to 30 consecutive days
- State law defines a short-term rental as a residential property, including a house or a condo, co-op or time-share unit, rented wholly or partly for a fee for no more than 30 consecutive days; it sets no state minimum stay or night cap.1
- Cities may add sales and occupation taxes
- A city may impose a sales tax or occupation tax on short-term rentals where other law permits, and Omaha, Lincoln, Kearney and Grand Island each charge one on hotel and rental stays.1,21
- A lodging tax return is due even with no tax
- A Form 64 return is due by the 25th of the month after each tax period, and it must be filed even when no receipts or tax are owed, which applies to hosts whose bookings all go through Airbnb.18,20
- Lincoln: two guests per sleeping area, up to 12
- A Lincoln rental may sleep no more guests than twice the number of sleeping areas with an egress window, and never more than 12.3 Applies to: Lincoln · In force since September 20, 2021
- Lincoln: alarms, exits and a 45-minute contact
- To get a Lincoln license the host certifies working smoke alarms, carbon monoxide detectors where required, two exits from sleeping areas and visible street numbers, and names a contact who can reach the rental within 45 minutes.3 Applies to: Lincoln
- Lincoln: license can be revoked after three complaints
- The Building Official may revoke a Lincoln license after three or more verified complaints of noise or other disturbance in one calendar year.3 Applies to: Lincoln
- Kearney: two occupants per sleeping area
- Kearney sets the maximum number of occupants at two for each sleeping area, with extra occupancy possible for larger sleeping areas; smoke alarms and carbon monoxide detectors must meet the building code.23 Applies to: Kearney · In force since January 2026
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.
- Lincoln: operating or advertising a short-term rental without a license is a misdemeanor with a fine of up to $500 (at least $200 for a first offense, $300 for a second and $400 after that) or up to six months in jail, and each day counts as a separate offense.3
- Lincoln: each day a violation continues is a separate offense and is punished as such.3
- Norfolk: a violation of the short-term rental article is punished by a fine of up to $500, and each day counts as a separate offense.8
- State lodging tax: a late Form 64 return draws a penalty of $25 or 10% of the tax due, whichever is greater, plus interest.18
- Lincoln: late occupation tax carries interest of 1% a month and, where applicable, a 10% penalty.4
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.
- July 24, 2026Omaha council member proposes short-term rental registration
An Omaha council member proposed an ordinance that would make short-term rentals register a manager's name and emergency contact with the city; no effective date has been set.28
- May 1, 2026Grand Island raises its hotel occupation tax to 4%
Grand Island's hotel occupation tax rose from 2% to 4% of the rental rate on May 1, 2026.11
- January 2026Kearney requires a short-term rental permit
As of January 2026, every short-term rental in Kearney needs an annual city permit, at $100 for the first year and $25 to renew.23
- April 18, 2024 LapsedSecond county bill dies
LB208, a repeat of the county proposal, was indefinitely postponed on April 18, 2024.13
- April 20, 2022 LapsedBill to extend the state limit to counties dies
LB631, which would have barred counties from prohibiting short-term rentals, was indefinitely postponed on April 20, 2022.12
- September 20, 2021Lincoln license becomes mandatory
From September 20, 2021, it is unlawful to offer or advertise a short-term rental within Lincoln city limits without a license.3
- June 14, 2021
- June 7, 2021
- April 1, 2019Marketplace platforms collect lodging and sales tax
From April 1, 2019, platforms that facilitate short-term rentals must hold Nebraska sales and lodging tax permits and collect and remit those taxes on the bookings they facilitate.19
- March 7, 2019Nebraska bars city bans on short-term rentals
Governor approved LB57 on March 7, 2019. It bars cities and villages from prohibiting short-term rentals and limits them to health and safety rules.1
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.
FAQ
Nebraska Short-Term Rental Laws: Frequently Asked Questions
Is Airbnb legal in Nebraska?
Do I need a permit for Airbnb in Nebraska?
How much is a short-term rental license in Nebraska?
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?
Does Airbnb collect hotel tax in Nebraska?
What is the total tax on an Airbnb stay in Nebraska?
What do I have to register for as an Airbnb host in Nebraska?
What is the fine for operating without a license in Nebraska?
Can a county restrict short-term rentals in Nebraska?
How many guests can an Airbnb in Nebraska sleep?
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. Legislative Bill 57 (2019), approved by the Governor March 7, 2019 · Nebraska Legislature
- 2. Nebraska Revised Statute 18-1758, short-term rentals; municipality; ordinance or other regulation; powers · Nebraska Legislature
- 3. Lincoln Municipal Code Chapter 5.39, Short-Term Rentals · City of Lincoln
- 4. Lincoln Municipal Code Chapter 3.28, Hotel Occupation Tax · City of Lincoln
- 5. Norfolk City Code Sec. 27-284, Short-Term Rentals · City of Norfolk
- 6. Norfolk City Code Sec. 13-372, Short-term rental license required · City of Norfolk
- 7. Norfolk City Code Sec. 13-373, Application; fees; renewal · City of Norfolk
- 8. Norfolk City Code Sec. 13-375, Penalty for violations · City of Norfolk
- 9. Omaha Municipal Code Chapter 43, Article XI, Short Term Rental · City of Omaha
- 10. Omaha Municipal Code Chapter 19, Article XV, Transient Rental Guest Tax · City of Omaha
- 11. Grand Island City Code 23-55, Hotel Accommodations · City of Grand Island
- 12. LB631 (2021) actions: prohibit counties from prohibiting short-term rentals · Nebraska Legislature
- 13. LB208 (2023) actions: prohibit counties from prohibiting short-term rentals · Nebraska Legislature
- 14. Nebraska and County Lodging Tax · Nebraska Department of Revenue
- 15. Nebraska Sales and Use Tax · Nebraska Department of Revenue
- 16. Nebraska Tax Rate Chronologies, Table 4: County Lodging Tax (rev. 8-2026) · Nebraska Department of Revenue
- 17. Local Sales and Use Tax Rates, effective July 1, 2026 · Nebraska Department of Revenue
- 18. Form 64, Nebraska and County Lodging Tax Return, with instructions · Nebraska Department of Revenue
- 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. Chapter 68, Lodging Tax regulations · Nebraska Department of Revenue
- 21. Occupation Taxes · Nebraska Department of Revenue
- 22. Short Term Rentals · City of Lincoln Planning and Development Services
- 23. Short-Term Rentals · City of Kearney Development Services
- 24. Hotel Occupation Tax · City of Kearney Finance
- 25. Short-Term Rental Application · City of Norfolk Communications Office
- 26. Responsible hosting in the United States · Airbnb Help Center
- 27. Occupancy tax collection and remittance by Airbnb in Nebraska · Airbnb Help Center
- 28. Omaha city leaders look to regulate short-term rentals · WOWT 6 News