Short-Term Rentals in Nebraska (2026)
20 rules on the books across Nebraska, 5 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Short-Term Rental Permits
Whether you need a license or permit to list your property on Airbnb, VRBO, or similar platforms, and what the application process looks like.
Blue Hill
Significant RestrictionsSince September 1, 2025, it's unlawful to advertise or offer a short-term rental in Blue Hill without a city license. A…
Read full rule →Douglas County
Significant RestrictionsUnincorporated Douglas County treats Airbnb-style rentals as a "Short-Term Lodging Establishment" use requiring a…
Read full rule →Omaha
Significant RestrictionsOperating a bed and breakfast in Omaha, defined as a hotel-classified home offering rooms and owner-provided meals to…
Read full rule →Lincoln
Some RestrictionsLincoln requires STR registration through a formal licensing process with Building and Safety under LMC Chapter 5.39…
Read full rule →Sarpy County
Few RestrictionsNebraska law bars Sarpy County cities from banning short-term rentals (LB 57). No countywide STR permit exists…
Read full rule →Noise Rules
Noise restrictions that apply specifically to short-term rental properties, including quiet hours and rules about parties and gatherings.
Lincoln
Significant RestrictionsLincoln can revoke a short-term rental license after three or more verified noise or disturbance complaints in one…
Read full rule →Sarpy County
Some RestrictionsShort-term rental guests follow the same noise rules as any resident. Nebraska requires cities to treat STRs like…
Read full rule →Taxes & Fees
Transient occupancy taxes, tourism fees, and other charges that hosts must collect from guests or pay to the city.
Nebraska: statewide
StatewideHeavy RestrictionsNebraska imposes a 5.5% state sales tax and 1% state lodging tax on rentals of less than 30 days, plus any local option…
Read full rule →Lincoln
Some RestrictionsLincoln STR operators owe a 4% city occupation tax on gross rental receipts, plus Nebraska state sales tax (5.5%)…
Read full rule →Omaha
Some RestrictionsSTR hosts in Omaha/Douglas County must collect and remit approximately 12% in combined taxes: 5.5% state sales tax…
Read full rule →Sarpy County
Some RestrictionsShort-term stays in Sarpy County carry 5.5% state sales tax, 1% state lodging tax, and the county's 4% lodging tax…
Read full rule →Blue Hill
Light RestrictionsBlue Hill charges a flat $50.00 annual license fee for every short-term rental unit. The license is good for one year…
Read full rule →Short-Term Rental Parking Rules
Off-street parking requirements for rental guests, limits on the number of vehicles, and restrictions on street parking near rental properties.
Occupancy Limits
Maximum number of guests allowed per rental unit, often based on the number of bedrooms or square footage of the property.
Douglas County
Some RestrictionsDouglas County caps short-term lodging occupancy at two guests per code-compliant bedroom, with a hard ceiling of 10…
Read full rule →Lincoln
Some RestrictionsLincoln caps short-term rental occupancy at two guests per sleeping area, with a hard ceiling of 12 people no matter…
Read full rule →Omaha
Some RestrictionsOmaha caps short-term rental (bed and breakfast) occupancy to residents, the on-site manager, and up to six guest rooms…
Read full rule →Sarpy County
Some RestrictionsNo countywide occupancy cap applies to Sarpy County short-term rentals, but cities must treat them like similar homes…
Read full rule →Host Presence Rule
Whether your city allows only home-sharing (host on-site during the rental) versus whole-home unhosted rentals, and the enforcement process for violations.
Repeat Violator Strikes
Three-strike or escalating-penalty systems for hosts with repeated noise, occupancy, or registration violations, including permit revocation thresholds.
Blue Hill
Significant RestrictionsBlue Hill can revoke a short-term rental license if the property draws three or more verified noise or disturbance…
Read full rule →Lincoln
Significant RestrictionsLincoln can revoke a short-term rental license after three verified noise or disturbance complaints in one calendar…
Read full rule →