Nebraska is part of the American Midwest, and one of its slogans is “Where the West begins.” Just over 1.8 million people live across its 200,000 km². The capital, Lincoln, is the second-largest city in the “Cornhusker State” after Omaha.
If your business is looking for a home base with the perfect mix of economic opportunity and an authentic way of life, Nebraska is the place. The promise of lifelong learning brings a high quality of life and endless room for economic growth.
Nebraska offers businesses competitive incentives, a well-trained workforce and an ideal location. Its positive economic climate means every kind of company, from startups to international corporations, finds its place here.
At the center of it all
Nebraska is home to some of the nation's leading transportation companies and sits on one of the busiest rail corridors in North America. The headquarters of Union Pacific Railroad, a host of shipping centers and the largest rail yard are all in Nebraska too. 11,500 trucking companies based here, including two of the ten largest in the country, show just how important Nebraska is for logistics.
Nebraska's central location makes it an ideal transportation hub. Interstate 80, the busiest transcontinental highway in the US, runs 482 miles east to west from one end of the state to the other. Seven national north-south highways cross the state, giving businesses easy access to the USMCA trade corridor (formerly NAFTA).
The state is also served by two Class I rail systems. In recent years, supply chain and logistics management companies have discovered what railroads and freight carriers have long known: Nebraska's central location is key to doing business.
An efficient, cost-effective place to trade
Nebraska is the ideal location for distribution centers and warehousing. Storing, organizing and distributing goods from Nebraska is simple and efficient. International manufacturers, retailers and distributors benefit from the two foreign trade zones in Lincoln and Omaha, where customs duties on foreign goods can be deferred until the goods enter US commerce. That adds up to significant cost savings.
Thanks to outstanding access to natural transportation corridors and infrastructure, Nebraska's transportation, warehousing, distribution and logistics industry is thriving, as the number of successful companies here shows.
A group of companies, including freight carriers, warehouses and logistics providers, founded the Nebraska Logistics Council (NLC). The NLC is a forum for professional and educational development in global transportation, warehousing, distribution and logistics, and it has become a valuable tool for economic development.
The workforce is the biggest attraction
In many other states, the attractions are grand historic buildings or modern architecture. In Nebraska, it's the workforce: everything here is a little more down to earth. The talent pool stands out for its strong work ethic and intelligence, and honest business dealings are valued.
When it comes to education, Nebraska regularly tops two lists: the best high school graduation rate and the best teacher-to-student ratio. Students experience excellence in and outside the classroom and gain first-hand practical experience through mentorships, internships and more.
Income tax in Nebraska
Nebraska levies an income tax of 2.46 to 4.55% (as of 2026), depending on income; in 2027 the top rate drops further to 3.99%. On top of that, you pay federal income tax.
Corporate tax in Nebraska
Nebraska levies a corporate tax of 4.55% on all taxable income (as of 2026; from 2027: 3.99%). On top of that, you pay federal corporate tax.
Sales tax in Nebraska
The US has no VAT along European lines. Instead, states, counties and municipalities levy a local sales tax on the sale of products (but not services).
Sales tax rate in Nebraska
Nebraska's state sales tax is 5.5%. Municipalities and counties add an average of 1.43%, so the combined rate averages 6.93%.
Nebraska nexus laws & sales tax
Learn more about economic nexus laws and sales tax.
Effective date:
April 1, 2019 (postponed from January 1, 2019 by GIL-1-19-2)
Included transactions:
Total retail sales to customers in Nebraska.
Treatment of exempt sales:
Exempt sales and exempt services count toward the threshold, except for sales for resale, subleases or sub-rentals.
Trigger:
Sales or transactions
Sales/transaction threshold:
$100,000 or 200 transactions
Evaluation period:
The threshold applies to the previous or current calendar year.
Additional information:
- Registration requirements: Nebraska requires a remote seller to register to collect and remit Nebraska sales tax on or before the first day of the second calendar month after exceeding the threshold. For more, see the FAQs for remote sellers.
- Remote seller FAQs
- LB284
Nebraska marketplace sellers & sales tax
Learn more about registration requirements for marketplace sellers
Effective date for marketplace facilitators:
April 1, 2019
Economic nexus threshold:
More than $100,000 in gross revenue or at least 200 separate transactions into Nebraska in the current or previous calendar year. When calculating the threshold:
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Remote sellers should include sales made through a marketplace facilitator
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Marketplace facilitators include all sales made through the marketplace
Registration requirements:
- Remote multichannel sellers: Once you exceed the economic nexus threshold, you must register with the Nebraska Department of Revenue (DOR) and collect Nebraska sales tax on sales not taxed by a marketplace facilitator.
- You must report all sales but can take a deduction for sales on which a marketplace facilitator collected tax.
- Remote marketplace sellers: Once you exceed the economic nexus threshold, you must register and collect Nebraska sales tax.
- You must report all sales but can take a deduction for sales on which a marketplace facilitator collected tax.
- In-state multichannel sellers: You must register with the Nebraska DOR and collect tax on sales not taxed by a marketplace facilitator.
- You must report all sales but can take a deduction for sales on which a marketplace facilitator collected tax.
- In-state marketplace sellers: You must register with the Nebraska DOR.
- You must report all sales but can take a deduction for sales on which a marketplace facilitator collected tax.
For an overview of every state, see our directory US states at a glance. Our guide Which US state is best for your company? helps you pick the right state, and the guide to forming a US company walks you through the process. And if you want to run your US LLC tax-free without a US permanent establishment, our sister site zerotax.llc is the place to go.
Our services for Nebraska:
We support you with company formation, taxes and visas, including when your destination is Nebraska. It usually starts with a consultation; you'll find the routes to your own company under US company formation.