Nebraska state law does not directly address a tenant’s ability to sublet a rental property. The original lease made between the tenant and the landlord will determine whether subleasing is permitted and under what conditions the premises may be sublet. Typically, a lease will require the landlord’s approval and consent.

When a landlord’s permission to sublease is desired or required, using a Landlord Consent Form is an effective way to get the approval in writing.

Nebraska state law defines a short-term rental as a residential property that is offered for a fee for 30 days or less.^[1] Sales tax and lodgings tax are imposed at the state level for short-term rentals, while counties and cities levy additional taxes locally. However, counties may not charge more than 4% for local lodging tax.^[2]

Nebraska short-term rental taxes:

• 5.5% state sales tax^[3]
• 1% state lodging tax^[4]
• County taxes (varies by county)
• City taxes (varies by city)