Lincoln, NE Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- City Occupation Tax
- 4% of gross receipts
- State Sales Tax
- 5.5%
- State Lodging Tax
- 1%
- Lancaster County Tax
- 4%
- Total Tax Rate
- Approximately 14.5%
Summary
Lincoln STR operators owe a 4% city occupation tax on gross rental receipts, plus Nebraska state sales tax (5.5%), state lodging tax (1%), and Lancaster County lodging tax (4%). City occupation tax must be remitted monthly through Host Compliance. Total tax burden is approximately 14.5%.
Nebraska Revised Statute 18-1758. Short-term rentals; municipality; ordinance or other regulation; powers. (1) For purposes of this section: (a) Municipality means a city or village; and (b) Short-term rental means a residential property, including a single-family dwelling or a unit in a condominium, cooperative, or time-share, that is rented wholly or partly for a fee for a period not longer than thirty consecutive days. (2) A municipality shall not adopt or enforce an ordinance or other regulation that expressly or effectively prohibits the use of a property as a short-term rental. (3) A municipality may adopt or enforce an ordinance or other regulation that specifically regulates property used as a short-term rental only if the municipality demonstrates that the primary purpose of the ordinance or other regulation is to protect the public's health and safety. An ordinance or other regulation authorized by this subsection includes: (a) Requirements addressing: (i) Fire and building codes; (ii) Health and sanitation; (iii) Traffic control; and (iv) Solid or hazardous waste and pollution control; and (b) Requirements regarding the designation of an emergency contact for the property. (4) 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. [...] (6) A municipality shall apply an ordinance or other regulation regulating land use to a short-term rental in the same manner as another similar property. An ordinance or other regulation described by this subsection includes: (a) Residential use and other zoning matters; (b) Noise and other nuisances; and (c) Property maintenance.
Full Breakdown
Lincoln imposes a 4% Short-Term Rental Occupation Tax on gross rental receipts under city ordinance. This tax must be paid by the 25th of each month for the prior month through the Host Compliance application (online portal). Important: major platforms like Airbnb and VRBO do NOT automatically collect the city occupation tax, so hosts must remit it separately. In addition to the city tax, STR operators must collect and remit Nebraska state sales tax at 5.5%, state lodging tax at 1%, and Lancaster County lodging tax at 4%, bringing the total effective tax rate to approximately 14.5% of rental receipts. State and county lodging taxes are remitted to the Nebraska Department of Revenue. The $250 annual license fee is separate from the occupation tax. The City Clerk and Treasurer offices administer the occupation tax program. Contact City Clerk at (402) 441-7439 for occupation tax questions.
Frequently Asked Questions
Does Airbnb collect Lincoln occupation tax automatically?
What is the total tax rate for Lincoln short-term rentals?
Sources & Official References
Other rules in Lincoln
How Lincoln compares: Cities with the Highest Short-Term Rental Taxes·Compare Lincoln to another location·View the Nebraska short-term rentals overview
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