Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://revenue.nebraska.gov
Tax Breakdown
5.5%
State Sales Tax
1%
Lodging / TOT
Est. Total Tax Burden~8%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. State sales tax + local occupation tax on lodging applies. Very permissive environment statewide.
Major City Rules
2 cities tracked
Omaha
Host Friendly
No STR-specific permit beyond business license
Lincoln
Host Friendly
State and local tax, permissive
Housing Market Data — US Census ACS
ACS 5-Year 2022
848,023
Total Housing Units
8.4%
Vacancy Rate
66.5%
Owner-Occupied
33.5%
Renter-Occupied
15,436
Seasonal/Vacation Units
1.8%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.