Nebraska Reverse Sales Tax Calculator.
Pre-loaded with the 2026 Nebraska base state sales tax rate of 5.5%. Adjust sliders below for local county and city taxes.
Understanding Sales Tax in Nebraska
Nebraska has a state sales tax rate of 5.5%, and cities can add their own local sales taxes on top. Nebraska's local option sales taxes are set at the city level, with most major Nebraska cities adding 1.5% to 2.5% to the state rate. Combined rates in Nebraska's major cities typically range from 7% to 8%.
Omaha has a combined rate of 7% (5.5% state + 1.5% Omaha city). Lincoln has a combined rate of approximately 7.25%. Nebraska's larger cities generally maintain modest local add-ons compared to states like Tennessee or Louisiana, keeping combined rates reasonable by national standards.
Nebraska exempts most food for home consumption from the 5.5% state sales tax. Prescription drugs are exempt. Most agricultural inputs — livestock feed, seed, fertilizer, and farm machinery — are exempt. Materials and equipment used in manufacturing are also exempt when used directly in the production process.
The Nebraska Department of Revenue administers state and many local sales taxes. Nebraska uses a destination-based sourcing system. Economic nexus threshold in Nebraska is $100,000 in annual Nebraska sales or 200 transactions. Nebraska participates in the SST agreement, making multi-state registration and compliance more manageable for e-commerce sellers.
Nebraska has adopted marketplace facilitator laws requiring platforms to collect and remit sales tax on behalf of their third-party sellers operating in Nebraska.
How to Calculate Reverse Sales Tax in Nebraska
To find the pre-tax price from a total that includes the Nebraska sales tax:
Example at 5.5% state rate: If you paid $107.00, divide by 1.0550 = $101.42 pre-tax, with $5.58 tax.
Frequently Asked Questions — Nebraska Sales Tax
What is Nebraska's sales tax rate?
What is the sales tax in Omaha, Nebraska?
Are groceries taxed in Nebraska?
Does Nebraska participate in the Streamlined Sales Tax (SST) program?
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