2025 Data · Tax Foundation

Nebraska Sales Tax Rate — 2026

Nebraska has a combined state and local sales tax rate of 6.94%, ranking #26 nationally.

State Rate
5.50%
Set by state legislature
Avg Local Rate
1.44%
Avg across all local jurisdictions
Combined Rate
6.94%
Rank #26 nationally
National Average
7.09%
Population-weighted avg

About Nebraska Sales Tax

The Nebraska state sales tax rate is 5.50%. Local governments in Nebraska add an average of 1.44% on top, bringing the typical combined rate to 6.94%.

For E-Commerce Sellers

If you sell online and have nexus in Nebraska, you must collect 6.94% sales tax from buyers in Nebraska.

Common Exemptions in Nebraska

Most states exempt groceries, prescription drugs, and medical devices from sales tax. Nebraska may have additional exemptions. Always verify with the Nebraska Department of Revenue.

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