Nebraska Sales Tax (2026)
Nebraska's state sales tax is 5.5%, and the average combined rate with local taxes is 6.98%.
Nebraska sales tax at a glance
| State rate | 5.5% |
|---|---|
| Average local rate | 1.48% |
| Average combined rate | 6.98% |
| Highest local add-on | 2% |
| Groceries | Exempt (prepared food and vending-machine food taxable) |
| Clothing | Taxable |
Sales tax on common purchases (6.98%)
| Price | Tax | Total |
|---|---|---|
| $20 | $1.40 | $21.40 |
| $100 | $6.98 | $106.98 |
| $500 | $34.90 | $534.90 |
| $1,000 | $69.80 | $1069.80 |
| $30,000 | $2094.00 | $32094.00 |
2026 changes
- 2026-07-01: several narrow exemptions repealed (LB 901: data center property, biochips, C-BED project materials, game birds, etc.)
Sources: taxfoundation.org · revenue.nebraska.gov · revenue.nebraska.gov
Frequently asked questions
What is the sales tax rate in Nebraska?
The state rate is 5.5%. With local taxes, the average combined rate is 6.98%, and local add-ons can reach 2%.
Are groceries taxed in Nebraska?
Exempt (prepared food and vending-machine food taxable)
Is clothing taxed in Nebraska?
Taxable