Nebraska Sales Tax Calculator 2026

Calculate sales tax in Nebraska. Nebraska has a 5.5% state sales tax rate; local taxes bring the average combined rate to 6.98%. Based on current NE rates.

By Konstantin Iakovlev · Updated October 19, 2026 · Methodology

$
%
Groceries (food for home)
Clothing

Total Tax

$6.98

Total with Tax

$106.98

Combined Rate

6.980%

Tax Breakdown

State Tax (5.50%)$5.50
Local Tax (1.48%)$1.48
Total Sales Tax$6.98
Total with Tax$106.98

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

Nebraska Sales Tax Guide

Nebraska's state sales tax rate is 5.5%, charged on most retail sales of tangible goods and certain services. Cities and counties can layer their own local sales taxes on top, generally up to 2%, which pushes the combined rate as high as 7.5% in the highest-tax jurisdictions. That means the price you pay at the register depends on where the sale happens: a purchase in a city with a 1.5% local tax carries a 7% combined rate, while a sale in an area with no local add-on stays at the bare 5.5% state rate. The Nebraska Department of Revenue collects the state portion and distributes the local share back to the jurisdiction that imposed it.

What's taxed and what's spared follows clear lines. Most general merchandise is taxable, but Nebraska exempts groceries, meaning food for home preparation, and prescription drugs, two carve-outs that meaningfully soften the bite on household staples. Prepared and restaurant food, by contrast, is generally taxable. Out-of-state purchases aren't a loophole: when a seller doesn't collect Nebraska tax, the state's use tax applies at the same 5.5% rate, and residents are expected to report it, often on the annual income tax return.

Nebraska Sales Tax Details (2026)

State Sales Tax Rate 5.5%
Local Sales Taxes Yes, 1.48% on average
Average Combined Rate 6.98% (Tax Foundation, midyear 2026)
Local Tax Note Local sales taxes up to 2% (combined up to 7.5%)
State Income Tax progressive (up to 4.55%)
Avg. Property Tax Rate 1.38%

Official Sources:

Nebraska Sales Tax FAQ

What is the sales tax rate in Nebraska?
The Nebraska state sales tax rate is 5.5%. Local city and county taxes can add up to about 2% more, so the combined rate you actually pay ranges from 5.5% up to roughly 7.5% depending on the jurisdiction where the sale occurs. The Nebraska Department of Revenue publishes the current local rates by city so you can confirm the combined figure for a given location.
Are groceries taxed in Nebraska?
No. Nebraska exempts groceries, meaning food intended for home preparation and consumption, from sales tax. Prepared food and restaurant meals are treated differently and are generally taxable, as are items like candy and soft drinks in many cases. Prescription drugs are also exempt, which keeps two large categories of household spending out of the sales tax base.
What is Nebraska use tax and when do I owe it?
Use tax is the companion to sales tax: it applies at the same 5.5% state rate to taxable goods you buy without paying Nebraska sales tax, typically from out-of-state or online sellers that didn't collect it. If a retailer doesn't charge Nebraska tax on a taxable purchase you use in the state, you're responsible for reporting and paying the use tax yourself, often on your Nebraska income tax return. The local rate for your location can apply on top of the state portion.
Why does the sales tax differ from one Nebraska town to the next?
The 5.5% state rate is uniform statewide, but cities and counties are allowed to impose their own local sales taxes of up to 2%. A town that has adopted a 1.5% local tax charges a 7% combined rate, while a place with no local levy stays at 5.5%. Because the tax is tied to where the transaction happens, two stores a few miles apart can ring up different totals on the same item.

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