Lancaster County, NE Sales Tax Rate (2026)
Combined state and local rate for Lancaster County, NE, with the rate for each of its places and 42 ZIP codes.
Rates as of
What is the sales tax rate in Lancaster County, NE?
7.25%most common combined rate in Lancaster County
The most common combined sales tax rate in Lancaster County, NE is 7.25% as of September 2026: 5.5% state and 1.75% city. Rates across the county's 42 ZIP codes range from 5.5% to 7.25%, depending on the city and special districts. Nebraska's state rate is 5.5%, so local taxes add 1.75% here.
- State
- 5.5%
- County
- 0%
- City
- 1.75%
- Special district
- 0%
- Combined
- 7.25%
Source: Kintsugi's rate table, updated monthly, as of September 2026. Official rates: Nebraska DOR — Sales and Use Tax FAQs.
What are the sales tax rates by city in Lancaster County?
The combined rate for the places in Lancaster County, as of September 2026. Where a place has a city rate page it is linked. A place's ZIP codes can reach into a neighboring city or district, so a range in brackets means its ZIP codes carry different rates.
| Place | Combined rate | ZIP codes |
|---|---|---|
| Lincoln | 7.25% | 28 |
| Bennet | 6.5% | 1 |
| Davey | 7.25% | 1 |
| Denton | 5.5% | 1 |
| Firth | 5.5% | 1 |
| Hallam | 6.5% | 1 |
| Hickman | 7% | 1 |
| Malcolm | 6.5% | 1 |
| Martell | 5.5% | 1 |
| Panama | 5.5% | 1 |
| Raymond | 5.5% | 1 |
| Roca | 7.25% | 1 |
| Sprague | 5.5% | 1 |
| Walton | 5.5% | 1 |
| Waverly | 7% | 1 |
What are the sales tax rates by ZIP code in Lancaster County?
Every ZIP code in Lancaster County, with its combined rate as of September 2026. A ZIP code can cross city and district lines, so the delivery address decides the rate on a sale; the sales tax calculator looks one up.
| ZIP | Place | Combined rate | County | City | Special |
|---|---|---|---|---|---|
| 68317 | Bennet | 6.5% | 0% | 1% | 0% |
| 68336 | Davey | 7.25% | 0% | 1.75% | 0% |
| 68339 | Denton | 5.5% | 0% | 0% | 0% |
| 68358 | Firth | 5.5% | 0% | 0% | 0% |
| 68368 | Hallam | 6.5% | 0% | 1% | 0% |
| 68372 | Hickman | 7% | 0% | 1.5% | 0% |
| 68402 | Malcolm | 6.5% | 0% | 1% | 0% |
| 68404 | Martell | 5.5% | 0% | 0% | 0% |
| 68419 | Panama | 5.5% | 0% | 0% | 0% |
| 68428 | Raymond | 5.5% | 0% | 0% | 0% |
| 68430 | Roca | 7.25% | 0% | 1.75% | 0% |
| 68438 | Sprague | 5.5% | 0% | 0% | 0% |
| 68461 | Walton | 5.5% | 0% | 0% | 0% |
| 68462 | Waverly | 7% | 0% | 1.5% | 0% |
| 68501 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68502 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68503 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68504 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68505 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68506 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68507 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68508 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68509 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68510 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68512 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68514 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68516 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68517 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68520 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68521 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68522 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68523 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68524 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68526 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68527 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68528 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68529 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68531 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68532 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68542 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68583 | Lincoln | 7.25% | 0% | 1.75% | 0% |
| 68588 | Lincoln | 7.25% | 0% | 1.75% | 0% |
Selling into Lancaster County: Nebraska rules
What's taxable: At the state level, SaaS is exempt, clothing is taxable, groceries are exempt and digital goods are taxable.
Economic nexus: Nebraska economic nexus is triggered when your gross retail sales into the state exceed $100,000 or 200 separate transactions in the current or prior calendar year. You must begin collecting by the first day of the second month after crossing it.
Filing: Nebraska assigns monthly, quarterly, or annual filing based on tax volume. Returns are due the 20th of the month following the reporting period.
Registration, exemptions, penalties and marketplace rules are in the Nebraska sales tax guide.
Frequently asked questions
Other Nebraska counties
Rates change monthly. Kintsugi applies them automatically.
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