Nebraska Sales Tax Calculator
Figure basis: Official Nebraska Department of RevenueNebraska sales tax applies to most retail sales of tangible goods and some services. This calculator shows the combined state and local sales tax rate for any location in Nebraska and lets you work out the tax on a given purchase price or reverse-calculate the pre-tax amount from a total. Select your county or city to load the exact local rate on top of the Nebraska statewide base rate, then enter any purchase amount to see the tax and total immediately. Rates and jurisdictions are sourced from Nebraska Department of Revenue and reflect current Nebraska law. Sales tax in Nebraska applies at the point of sale for most tangible personal property; groceries, prescription drugs, and other categories may be exempt or taxed at a reduced rate depending on state law. Use the calculator to compare totals across different jurisdictions, or to verify a receipt. The combined rate shown is the rate applicable at a specific location and accounts for any special district taxes layered on top of the county or municipal rate.
Nebraska's state sales tax base rate is 5.5%. In Omaha the combined rate is 7%, so $100 of goods has $7.00 in sales tax, for a total of $107.00. Pick your city below for the exact combined rate.
How sales tax works in Nebraska
Nebraska charges a statewide base sales tax of 5.5%. Nebraska levies a 5.5% state sales tax, to which cities may add a local sales tax of 0.5% to 2%, for a combined rate of up to 7.5%. Choose your city above to load its sourced combined rate, or switch to Remove tax to work back from a tax-inclusive total. Your result updates the page link, so you can copy a permalink to any calculation.
sales tax = pre-tax price x (state rate + local rate) / 100
total = pre-tax price + sales tax
Worked example
A $250.00 purchase in Omaha, at the 7% combined rate (5.5% state + 1.5% local):
- Combined rate = 5.5% + 1.5% = 7%.
- Sales tax = 250 x 0.0700 = $17.50.
- Total = 250 + 17.50 = $267.50.
What is taxed in Nebraska
| Groceries | Exempt |
|---|---|
| Prescription drugs | Exempt |
| Clothing | Taxable |
Nebraska exempts food and food ingredients (groceries for home consumption) from state and local sales and use tax; prepared food sold ready to eat remains taxable.
Source: Nebraska Department of Revenue.
Nebraska sales tax rates by city
Combined rates (5.5% state plus local), sourced from the Nebraska Department of Revenue and verified Jun 11, 2026. For an exact rate by address use the official Nebraska Department of Revenue rate lookup; local rates can vary within a city and change over time.
Full official dataset: Nebraska Department of Revenue rate file.
Nebraska's city-driven local rates
Nebraska sets a 5.5% state rate and then lets cities and villages, not counties, add a local sales tax of between 0.5% and 2%. That municipal focus explains why the rate can change the moment you cross a city line: step from an incorporated town into the surrounding countryside and the local piece usually disappears, leaving just the 5.5% state rate. Roughly 270 municipalities levy a local rate today.
The two largest cities show the spread. Omaha adds 1.5% for a combined 7%, while Lincoln goes to the higher end at 1.75%, giving 7.25%. The statewide ceiling is 7.5%, reached in cities that impose the full 2% local option, among them Grand Island, Norfolk, North Platte, Papillion and Gering. One oddity is Dakota County, which levies a 0.5% county rate that applies only outside any local-taxing municipality, a rare county-level charge in an otherwise city-based system.
For shoppers, the practical tip is to enter the rate for the actual city where the sale happens rather than assuming a county figure. Groceries and food ingredients bought for home consumption are exempt from both the state and local tax, though prepared, ready-to-eat food is taxable. Clothing carries no special break, so it is taxed at the full combined rate. Because local rates are tied to specific municipalities, the official address lookup is the safest way to confirm a rate before a big purchase.
Nebraska sales tax: frequently asked questions
What is the sales tax rate in Nebraska?
Nebraska's statewide base rate is 5.5%. Local sales and use tax is imposed only by cities and villages (plus a 0.5% Dakota County rate that applies only outside any local-taxing municipality); 270 municipalities currently levy a local rate, ranging from 0.5% to 2%.
How much is sales tax on $100 in Omaha?
At Omaha's combined rate of 7%, sales tax on $100 is $7.00, for a total of $107.00. Enter your own amount above for an exact figure.
Are groceries taxed in Nebraska?
Nebraska exempts food and food ingredients (groceries for home consumption) from state and local sales and use tax; prepared food sold ready to eat remains taxable.
How do I remove sales tax from a total in Nebraska?
Switch the calculator to Remove tax and enter the tax-inclusive total. It divides by 1 plus the combined rate to find the pre-tax price, then shows the tax.
What is the sales tax rate in Omaha?
The combined sales tax rate in Omaha is 7%: the 5.5% Nebraska state rate plus Omaha's 1.5% city local sales tax.
What is the sales tax rate in Lincoln, Nebraska?
Lincoln has the highest local rate among the largest cities at 1.75%, giving a combined rate of 7.25% (5.5% state plus 1.75% city).
Are groceries taxed in Nebraska?
No. Food and food ingredients bought for home consumption are exempt from Nebraska state and local sales tax, though prepared food sold ready to eat is taxable.
What is the highest sales tax rate in Nebraska?
The maximum combined rate is 7.5%, which applies in cities that levy the full 2% local sales tax, such as Grand Island, Norfolk, North Platte, Papillion and Gering.
Official sources
- State base rate (5.5%): Nebraska Department of Revenue, as at Jun 11, 2026.
- Local combined rates: Nebraska Department of Revenue, as at Jun 11, 2026.
- Address-level lookup: Nebraska Department of Revenue rate lookup.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.