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Nebraska Sublease Agreement

A Nebraska sublease agreement is a rental contract between an existing tenant (sublessor) and a third party (sublessee) wishing to rent the residence. Upon entering into a sublease agreement, the sublessor acts as a landlord to the sublessee for the duration of the original lease.
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Right to Sublet

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.

Short-Term (Lodgings) Tax

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)