Nebraska Airbnb and Short-Term Rental Regulations (2026 Guide)

Nebraska's Sandhills, the Niobrara River corridor, and Omaha's growing tourism scene represent emerging STR opportunities in the Great Plains. Whether you already own a vacation rental in Nebraska or are evaluating your first investment, understanding the regulatory landscape is essential. STR laws in Nebraska vary significantly by city and county — and getting compliance wrong can mean fines, forced delistings, or lost income.

This guide covers Nebraska's approach to short-term rental regulation at the state level, then breaks down the rules in key markets investors and hosts need to know. Regulations as of 2026 — always verify current rules directly with your local municipality before listing.

If you'd like help navigating STR compliance in Nebraska, Awning's property management team operates in Omaha, the Niobrara River corridor, and Lincoln and helps hosts stay compliant while maximizing revenue.

How Nebraska Defines a Short-Term Rental

For regulatory and tax purposes, a short-term rental in Nebraska is generally defined as a residential property rented for 30 consecutive days or fewer. Any rental longer than this threshold is typically treated as a long-term rental and subject to different rules.

Does Nebraska Require a Statewide STR License?

Nebraska does not require a state-level STR license. Local city and county governments regulate STR operations individually.

Nebraska Short-Term Rental Taxes

Nebraska imposes a 5.5% state sales tax on STR income, plus applicable city occupation taxes. Omaha adds a 1.5% restaurant and lodging tax. Airbnb collects and remits Nebraska state sales tax automatically.

Regardless of which booking platform you use, it is your responsibility as a host to ensure all applicable taxes are collected and remitted correctly. Failure to comply can result in penalties, back taxes, and potential loss of your ability to operate.

STR Regulations by City in Nebraska

Below are the key STR markets in Nebraska and their current regulatory requirements. City regulations change frequently — check with your local planning or licensing department for the most current rules before investing.

Omaha

Omaha requires STR operators to obtain a Short-Term Rental License from the City's Planning Department. Annual license renewal and safety inspections are required. Non-owner-occupied STRs face additional zoning review before approval.

Lincoln

Lincoln requires a rental registration and compliance with local zoning. The city distinguishes between STR types based on occupancy frequency and owner presence, with different permit pathways for each.

Valentine

Valentine, a gateway to the Sandhills and Niobrara River, has minimal STR regulation. Basic business registration and state tax collection are the primary requirements, making it one of Nebraska's most investor-accessible markets.

Key Questions to Ask Before Listing an STR in Nebraska

• Does your city or county require an STR permit or license?
• Are there caps on the number of STR permits in your neighborhood or zone?
• Is your property owner-occupied or non-owner-occupied — and does that distinction affect your eligibility?
• What occupancy, noise, and parking rules apply to your specific property?
• Which taxes are you responsible for collecting and remitting vs. what the platform handles?
• Does your HOA or condo association allow short-term rentals?

The Bottom Line

Nebraska's STR regulatory environment ranges from investor-friendly rural counties to tightly regulated resort towns and urban cores. Understanding the specific rules in your target market — not just at the state level — is what determines whether your rental operates smoothly or faces costly disruptions.

Staying on top of changing regulations is one of the most valuable things a professional property manager brings to your operation. Awning manages short-term rentals in Omaha, the Niobrara River corridor, and Lincoln and monitors local regulatory changes so you don't have to. Reach out to learn how we can help you operate compliantly and profitably in Nebraska.