Sarpy County, NE Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State Sales Tax
- 5.5%
- State Lodging Tax
- 1%
- Sarpy Lodging Tax
- 4%
- Total
- About 10.5%
- Filing
- NE Dept. of Revenue
Summary
Short-term stays in Sarpy County carry 5.5% state sales tax, 1% state lodging tax, and the county's 4% lodging tax, about 10.5% total on stays under 30 days.
A municipality may adopt or enforce an ordinance or other regulation that imposes a sales tax or an occupation tax on short-term rentals if the tax is otherwise permitted by applicable law.
Full Breakdown
A short-term rental of under 30 days in Sarpy County is subject to Nebraska's 5.5% state sales tax, the 1% state lodging tax, and Sarpy County's 4% county lodging tax, for roughly 10.5% collected from guests. Neb. Rev. Stat. §18-1758 confirms cities may also impose their own sales or occupation taxes. Airbnb and Vrbo collect and remit the state sales and lodging taxes automatically; hosts booking directly must register with the Nebraska Department of Revenue and file the lodging (Form 64) and sales (Form 10) returns.
Violations & Fines
Failing to collect or remit lodging and sales taxes leads to back taxes plus penalty and interest, enforceable by the Nebraska Department of Revenue.
Frequently Asked Questions
What taxes do I collect on a Sarpy County rental?
Does Airbnb handle the taxes?
Sources & Official References
Other rules in Sarpy County
How Sarpy County compares: Cities with the Highest Short-Term Rental Taxes·Compare Sarpy County to another location·View the Nebraska short-term rentals overview
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