Nebraska Sales Tax Calculator 2026: 5.5% + Local Rates

Nebraska Sales Tax Calculator 2026

Nebraska charges a 5.5% state sales tax, and cities and some counties add a local tax of 0.5%, 1%, 1.5%, 1.75% or 2%. Omaha, the largest city, levies the 2% maximum, so most purchases there are taxed at 7.5%. The population-weighted average is 6.98%. Groceries and prescription drugs are exempt from both state and local tax. Enter your local rate below to add the tax to a price or work back from a receipt.

By AwaisLast reviewed October 28, 2026

Nebraska sales tax at a glance

Nebraska sales tax rules
Type of tax	Sales and use tax
State rate	5.5%
Local rates	Average 1.48%, highest 2.00%
Average combined rate	6.98%
Groceries	ExemptFood for home consumption is exempt from state and local tax. Prepared food and food from vending machines are taxable.
Prescription drugs	ExemptPrescription drugs are exempt. Over-the-counter drugs are taxable even when a doctor prescribes them.
Clothing	TaxedClothing is taxed at the full combined rate. Nebraska has no sales tax holiday.

Local averages are population-weighted figures from the Tax Foundation: State and Local Sales Tax Rates, Midyear 2026 (rates as of 1 July 2026). They are a guide, not the rate at any one address. For the exact rate where you buy, use the Nebraska Department of Revenue: Local sales and use tax rates.

Worked examples

A $1,000 refrigerator in Omaha (7.5%)

A $1,000 refrigerator in Omaha (7.5%)
Rate	5.5% state + 2% local = 7.5%
Price before tax	$1,000.00
Sales tax	$75.00
Total	$1,075.00

Working: $1,000.00 × 7.5% = $75.00. Omaha levies the 2% maximum local rate. The same fridge in a town with a 1% local tax would cost $10 less in tax.

Working back from a $107.00 total in a 1.5% city

Working back from a $107.00 total in a 1.5% city
Rate	5.5% state + 1.5% local = 7%
Price before tax	$100.00
Sales tax	$7.00
Total	$107.00

Working back: $107.00 ÷ 1.07 = $100.00, so the tax was $7.00. A 1.5% local rate gives a 7% combined rate, so divide by 1.07. Check the Department of Revenue table for your city.

Local rates and when they change

Nebraska cities, and some counties, can adopt a local sales tax at set levels: 0.5%, 1%, 1.5%, 1.75% or 2%. Changes can only take effect at the start of a calendar quarter (1 January, 1 April, 1 July or 1 October), and the Department of Revenue publishes a new rate table before each one. Sales are sourced to where the buyer receives the item, so a delivery is taxed at the rate of the delivery address. A small number of retailers in designated Good Life Districts charge a reduced state rate.

What is exempt in Nebraska

Food for home consumption is exempt from both the state and local sales tax, but prepared food, restaurant meals and food sold through vending machines are taxable. Prescription drugs are exempt; over-the-counter medicines are taxable even if a doctor recommends or prescribes them. Clothing, electronics and most other goods are taxed at the full combined rate all year, because Nebraska does not hold a sales tax holiday.

Nebraska vs. neighboring states

Nebraska sales tax compared with neighboring states
State	State rate	Avg. combined	Groceries
Nebraska	5.5%	6.98%	Exempt
South Dakota	4.2%	6.11%	Taxed (full rate)
Iowa	6%	6.94%	Exempt
Missouri	4.225%	8.44%	1.225% state + full local
Kansas	6.5%	8.71%	No state tax; local applies
Colorado	2.9%	7.89%	No state tax; local varies
Wyoming	4%	5.39%	Exempt

Average combined rates are from the Tax Foundation, midyear 2026 report. See sales tax rates for every state for the full table.

Frequently asked questions

What is the sales tax in Omaha?

Omaha charges a 2% city sales tax on top of the 5.5% state rate, so most purchases in Omaha are taxed at 7.5%. Other cities choose lower local rates.

Are groceries taxed in Nebraska?

No. Food for home consumption is exempt from both state and local sales tax. Prepared food and vending-machine food are taxed at the full rate.

What local sales tax rates can Nebraska cities charge?

Cities and some counties can choose 0.5%, 1%, 1.5%, 1.75% or 2%. Rate changes take effect only at the start of a calendar quarter.

Are over-the-counter medicines taxed in Nebraska?

Yes. Prescription drugs are exempt, but over-the-counter drugs are taxable, even when a doctor recommends or prescribes them.

What is the sales tax rate in Nebraska in 2026?

The statewide rate is 5.5%. Local taxes add 1.48% on average and up to 2.00%, so the average combined rate is 6.98% (Tax Foundation, rates as of 1 July 2026).

How do I calculate Nebraska sales tax on a purchase?

Add the state and local rates, then multiply the price by that rate as a decimal. At 6.98% (the state rate plus the average local rate), tax on $100 is 100 × 0.0698 = $6.98, for a total of $106.98. To go back from a receipt total, divide it by 1 plus the rate.