Lincoln, NE Sales Tax Rate (2026)
Combined state and local rate for Lincoln, NE, with the rate for each of its 28 ZIP codes.
Rates as of
7.25%combined sales tax rate in Lincoln
The combined sales tax rate in Lincoln, NE is 7.25% as of September 2026: 5.5% state and 1.75% city.
- 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.
Lincoln sales tax rates by ZIP code
Every ZIP code with a Lincoln mailing address, 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 | County | Combined rate | State | County | City | Special |
|---|---|---|---|---|---|---|
| 68501 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68502 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68503 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68504 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68505 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68506 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68507 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68508 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68509 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68510 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68512 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68514 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68516 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68517 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68520 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68521 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68522 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68523 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68524 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68526 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68527 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68528 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68529 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68531 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68532 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68542 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68583 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
| 68588 | Lancaster | 7.25% | 5.5% | 0% | 1.75% | 0% |
Selling into Lincoln: 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 cities
Rates change monthly. Kintsugi applies them automatically.
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