Rates verified January 2026 · Source: Nebraska Dept. of Revenue

Nebraska Sales Tax Calculator 2026

Omaha 7% · Lincoln 7.25% · Bellevue 7% · NE base 5.5%

Nebraska has a 5.5% state sales tax. Cities can add up to 2% in local taxes. Omaha is 7%, Lincoln 7.25%, Bellevue 7%. Groceries are exempt from Nebraska sales tax.

Quick answer

Use 7% as the starting Nebraska sales tax rate.

The calculator below lets you add tax to a price or remove tax from a receipt total. Pick a city when available, or type the exact local rate from the official source.

State base rate
5.5%
Average combined
6.97%
Omaha rate
7% combined

Calculator

Change this anytime — no extra click. Verify final rates with your state or country tax authority.

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Quick amounts

Enter an amount to see the result.

Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.

Nebraska combined rates by city — 2026 reference

  • Omaha
    Douglas County · State 5.5% + City 1.5%
    7%
  • Lincoln
    Lancaster County · State 5.5% + City 1.75%
    7.25%
  • Bellevue
    Sarpy County · State 5.5% + City 1.5%
    7%
  • Grand Island
    Hall County · State 5.5% + City 2%
    7.5%
  • Kearney
    Buffalo County · State 5.5% + City 2%
    7.5%
  • Fremont
    Dodge County · State 5.5% + City 2%
    7.5%
  • Hastings
    Adams County · State 5.5% + City 2%
    7.5%
  • Norfolk
    Madison County · State 5.5% + City 2%
    7.5%

ZIP and district rules can differ. Verify on Nebraska Dept. of Revenue.

Formula

How to calculate Nebraska sales tax

Multiply the taxable price by the combined state and local rate. Then add the tax amount to the original price to get the final checkout total.

Sales tax formula

Sales tax = item price x (rate / 100)

Final total = item price + sales tax

  1. Enter the item price before tax.
  2. Use the city rate above or type the exact local rate from the official source.
  3. Calculate the sales tax amount and final total instantly.
ExampleFormulaTaxTotal
$100 purchase in Omaha$100.00 x 7%$7.00$107.00
$250 purchase in Lincoln$250.00 x 7.25%$18.13$268.13
Reverse tax from $107 in Omaha$107 ÷ 1.07000 ≈ $100.00 pre-tax; about $7.00 was sales tax.$100.00 before tax$100.00 before tax

Nebraska sales tax examples

Common receipt calculations using high-search city rates.

$100 purchase in Omaha

$107 total

$100.00 × 7% = $7.00 sales tax in Omaha, Nebraska.

$250 purchase in Lincoln

$268.13 total

$250.00 × 7.25% = $18.13 sales tax in Lincoln, Nebraska.

Reverse tax from $107 in Omaha

$100.00 before tax

$107 ÷ 1.07000 ≈ $100.00 pre-tax; about $7.00 was sales tax.

State rate: 5.5%
Avg combined: 6.97%
Economic nexus: $100,000 in sales OR 200 transactions in Nebraska
Filing: Monthly, Quarterly, or Annual

Nebraska Sales Tax

Nebraska's 5.5% state rate plus city additions (up to 2%) produces combined rates of 7%–7.5% in most Nebraska cities. Omaha is 7%, Lincoln 7.25%. Groceries and prescription drugs are exempt statewide.

Nebraska combined rates by city

Combined rates vary across Nebraska. Reference cities on this page include: Omaha (7%), Lincoln (7.25%), Bellevue (7%), Grand Island (7.5%), Kearney (7.5%), Fremont (7.5%). ZIP codes and special districts can differ — use the official lookup linked above for address-level filing.

Common exemptions in Nebraska

Common exemptions include: Groceries; Prescription drugs; Medical equipment; Agricultural items. Restaurant meals, prepared food, and many services are often taxable even when groceries are exempt.

Online sellers and economic nexus

Out-of-state sellers that exceed $100,000 in sales OR 200 transactions in Nebraska in Nebraska generally must register and collect tax on taxable sales delivered into the state. Marketplace facilitators often remit tax on behalf of third-party sellers.

How to use this calculator

Pick a city from the list or type the combined percentage from your NE tax lookup. Enter a pre-tax amount to add sales tax, or use reverse mode to split tax from a receipt total. Businesses should validate address-level rates in certified tax software before filing returns.

Often taxable in Nebraska

  • General merchandise
  • Electronics
  • Clothing
  • Restaurant meals

Common exemptions

  • Groceries
  • Prescription drugs
  • Medical equipment
  • Agricultural items

Common mistakes to avoid

Using only the state rate

Nebraska's 5.5% state rate is only the starting point. Omaha is 7% combined.

Subtracting tax from a gross total

To reverse sales tax, divide by 1 + (rate ÷ 100). Do not subtract the percentage from the tax-inclusive price.

Treating groceries and clothing the same

Exemptions differ by item. Review Nebraska rules for food, apparel, medicine, and digital goods before invoicing.

Quoting the average rate for every address

The 6.97% average is useful for estimates; use address-level rates for compliance and customer quotes.

Official Nebraska sales tax source

Rates and rules on this page were last reviewed in January 2026 against Nebraska Dept. of Revenue. Use the linked authority for filing, registrations, or address-specific compliance.

  • Rates on this page were compared to Nebraska official Department of Revenue publications as of January 2026.
  • Omaha is listed at 7% combined (State 5.5% + City 1.5%). Confirm ZIP-level rates before filing.
  • Destination-based rules usually apply to shipped orders — use the delivery address rate, not the seller's warehouse rate, unless official guidance says otherwise.

Nebraska sales tax — frequently asked questions

What is the Nebraska sales tax rate in 2026?

Nebraska state rate is 5.5%. With city additions, Omaha is 7%, Lincoln 7.25%. Most Nebraska cities cap out at 7.5%.

Are groceries taxed in Nebraska?

No. Groceries are exempt from Nebraska sales tax.

What is the sales tax rate in Omaha, NE?

Omaha uses about 7% combined sales tax (State 5.5% + City 1.5%). Always verify the current rate for your exact address.

Is clothing taxable in Nebraska?

Clothing and footwear are generally taxable in Nebraska at the combined state and local rate unless a specific exemption applies.

Does Nebraska charge sales tax on online purchases?

Remote sellers and marketplaces that exceed Nebraska's economic nexus threshold ($100,000 in sales OR 200 transactions in Nebraska) generally must collect Nebraska sales tax based on the delivery address.

How do I reverse Nebraska sales tax from a receipt total?

Divide the tax-inclusive total by 1 plus the combined rate as a decimal. At 6.97% combined: $108 ÷ 1.08 ≈ $100 before tax.

Is shipping taxable in Nebraska?

Rules differ by state. See our shipping tax calculator and Nebraska Department of Revenue guidance to learn whether delivery, freight, and handling are taxable on your order.

Sales tax calculators for other states

Related tax calculators

Use the correct Nebraska sales tax rate

Use this page for quick Nebraska sales tax estimates, receipt checks, and reverse tax calculations. For the most accurate result, choose the closest city rate or verify the exact address-level rate with the official source, then enter that percentage in the calculator.

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Disclaimer: Rates are for informational and educational purposes and may be incomplete or outdated. Always verify with the official Nebraska revenue authority or a qualified professional before filing or making business decisions.