Lincoln host guides
Lincoln's short-term rental rules: the license, the guest cap and the taxes
A Lincoln short-term rental needs a $250 license from Building and Safety for each unit, renewed every year, before it's advertised. Guests are capped at two per sleeping area, up to 12. On top of the state sales and lodging taxes Airbnb collects, the city's 4% short-term rental occupation tax is yours to file by the 25th of each month through Host Compliance; the city's FAQ says Airbnb and VRBO don't collect it.
Host checklist
- Get a separate Building and Safety license for each Lincoln rental unit, $250 a year.
- Count sleeping areas by the egress-window rule, then multiply by two, up to 12 guests.
- Name an emergency contact who can reach the property within 45 minutes.
- Register with Host Compliance and pay the 4% city occupation tax by the 25th for the month before.
- Leave the state sales and lodging taxes to Airbnb, which collects them on Nebraska stays of 29 nights and shorter.
What does the Lincoln license require?
The City Council adopted Lincoln's short-term rental rules on June 14, 2021, and they took effect September 20, 2021. A short-term rental is any rental of all or part of a dwelling for stays of no more than 30 consecutive days. The rules, per Building and Safety and the Planning Department:
- One license per unit. $250 per rental unit, renewed every year, issued by Building and Safety at 555 South 10th Street.
- License before listing. Advertising a Lincoln short-term rental without a license is unlawful.
- Zoning. Short-term rentals are a conditional permitted use in the AG, AGR, R-1 through R-8, O-1 through O-3, R-T, B-1 through B-5 and H-1 through H-4 districts.
- Multi-family buildings. In R-1 through R-8, a multi-family property may license at least one unit but no more than 10% of its units.
- No signs in the AG, AGR and R-1 through R-8 districts.
- Accessory dwellings may be used as short-term rentals.
- Emergency contact. The application asks for someone who can reach the property within 45 minutes.
The city points to Lincoln Municipal Code chapter 5.39 and sections 27.02.200, 27.06.070 and 27.62.040 for the full text. Questions go to Building and Safety at 402-441-7521.
How does the guest cap work?
Lincoln's cap is two people per sleeping area, up to 12 per rental. A sleeping area is habitable space with at least one working emergency escape and rescue opening, an egress window. Bedrooms count, other rooms can count if they meet egress standards, and hallways, kitchens and bathrooms never do. A three-bedroom house with egress windows in each bedroom tops out at six guests, however many beds you put in it, unless another room also meets the egress standard.
Prices for several mattresses in one visit are on our pricing page.
Which taxes apply?
The city's own example, from its 2023 FAQ, for a $500 Lincoln stay, using the rates in that FAQ:
| Line | Rate | Amount | Paid to |
|---|---|---|---|
| Rental rate | $500.00 | ||
| Lincoln short-term rental occupation tax | 4% | $20.00 | City, through Host Compliance |
| State and city sales tax | 5.5% + 1.75% | $37.70 | Nebraska Department of Revenue |
| State and county lodging tax | 1% + 4% | $26.00 | Nebraska Department of Revenue |
| Total | $583.70 |
Sales and lodging taxes are figured on $520, the rent plus the city tax. Lancaster County's 4% lodging tax has been in place since July 1, 2005, according to the Department of Revenue's county table, on top of the 1% state lodging tax.
Airbnb's Nebraska tax page says it collects state and local sales tax and state and county lodging tax on stays of 29 nights and shorter, including cleaning and guest fees. It has a separate entry for Omaha's city tax and none for Lincoln, which matches the city FAQ's statement that Airbnb doesn't collect Lincoln's 4%. City filings are due by the 25th for the previous month. Interest runs at 1% per month on late payments, and the Finance Director may add a 10% penalty. The tax took effect November 1, 2021.
One change is coming. The Treasurer's Occupation Taxes page says information on new short-term rental software is "coming soon," so the Host Compliance filing step may change. This page isn't legal or tax advice; the City Treasurer's line is (402) 441-7457. This page is general information, not medical advice; before any cleaning, check each mattress's care label and warranty terms.
What don't we know?
- The replacement for Host Compliance. The city hasn't said what or when.
- Whether Airbnb's 29-night threshold and Lincoln's 30-day definition ever disagree on your stay. Ask the Department of Revenue at (402) 471-5729 if a booking lands on day 30.
What do hosts ask?
Does Lincoln's license apply outside city limits?
The Planning Department says the zoning and licensing regulations apply in the Lincoln city limits and 3 miles outside them. The city's tax FAQ says the occupation tax applies to sales made within the city limits.
Can I combine all the taxes into one rate on my listing?
No. The city's FAQ says you may itemize the occupation tax but may not add it to the sales and lodging rates and charge one flat rate.
Do the city's rules say anything about cleaning?
Not on the licensing pages we read. Cleaning standards for Lincoln listings come from Airbnb's own rules, covered in our guide to Airbnb's cleaning and pest rules.
Sources
- City of Lincoln Building and Safety: Short Term Rentals, checked October 3, 2026
- City of Lincoln Planning: Short Term Rentals, checked October 3, 2026
- City of Lincoln Treasurer: Occupation Taxes, checked October 3, 2026
- City of Lincoln: FAQs, Short-Term Rental Occupation Tax (rev. 05/2023), checked October 3, 2026
- Nebraska Department of Revenue: Nebraska and County Lodging Tax, checked October 3, 2026
- Nebraska Department of Revenue: County lodging tax rates table (Lancaster 4%, effective 07/01/2005), checked October 3, 2026
- Airbnb: Occupancy tax collection and remittance by Airbnb in Nebraska, checked October 3, 2026
Changelog
- October 3, 2026: First published from the city's licensing, planning and treasurer pages and the 2023 tax FAQ.
Published October 3, 2026. Written by Lincoln Mattress Cleaning, operated by Sleep Sanitation.