What should Lincoln hosts know about primary residence is mandatory: you?

Primary Residence is mandatory: You cannot run an STR in a property you do not live in at least 6 months a year.

What zoning rules apply to STRs in Lincoln?

Multi-family cap: In residential zones R-1 through R-8, no more than 10% of units in a multi-family building can be STRs.

What are the key requirements for Lincoln hosts?

License is non-transferable: If the property is sold, the new owner must apply for a new license.

Are there rental limits in Lincoln?

Max occupancy is strictly 12, even if the house is larger, and is further limited by the number of egress-compliant sleeping areas.

Lincoln, NE Short-Term Rental Rules...

At a Glance

Permit Required

Yes

Night Limit

None

Primary Residence

Required

Total Tax Rate

0.2%

Permit Fee

$250

Processing Time

2-4 weeks

4 Things Hosts Often Miss

1.Primary Residence is mandatory: You cannot run an STR in a property you do not live in at least 6 months a year.
2.Multi-family cap: In residential zones R-1 through R-8, no more than 10% of units in a multi-family building can be STRs.
3.License is non-transferable: If the property is sold, the new owner must apply for a new license.
4.Max occupancy is strictly 12, even if the house is larger, and is further limited by the number of egress-compliant sleeping areas.

Regulation Details

Eligibility(7)

•Lincoln requires that the property be the host's primary residence. Primary residence is defined as: Owner or operator must reside at the property for at least 183 days (6 months) per year.
•Lincoln: You can have a co-host or property manager help manage your listing.
•Lincoln allows STRs in the following property types: Single Family, Duplex, Condo, Apartment, Accessory Dwelling Unit (ADU).

Requirements(12)

•Lincoln: Tenants CAN host STRs but must get written landlord approval first. Keep documentation.
•Lincoln STR warning: Multi-family cap: In residential zones R-1 through R-8, no more than 10% of units in a multi-family building can be STRs.
•Lincoln STR warning: License is non-transferable: If the property is sold, the new owner must apply for a new license.

Application Process(8)

•Lincoln: License is non-transferable: If the property is sold, the new owner must apply for a new license.

Fees & Costs(1)

•Lincoln charges a registration fee of $250 (annual).

Taxes(2)

•Nebraska has a state sales tax of 0.055% that applies to STR rentals.
•Lincoln charges a Short-Term Rental Occupation Tax of 0.04%. This applies to stays under 30 days. Platforms like Airbnb collect and remit this tax. Note: Major platforms like Airbnb/Vrbo collect city occupation tax and state sales tax; however, owners must verify all local rates are covered.

Limits & Restrictions(7)

•Lincoln limits STRs to a maximum of 12 guests. Formula: 2 per sleeping area (with egress) up to a maximum of 12
•Lincoln enforces quiet hours: 10pm-7am.
•Lincoln: Multi-family cap: In residential zones R-1 through R-8, no more than 10% of units in a multi-family building can be STRs.

Safety Requirements(1)

•Lincoln requires the following safety measures for STRs: smoke detectors, CO detectors, fire extinguisher, fire inspection, posted maximum occupancy, posted emergency contact, Egress windows in all sleeping areas, Floor plan posted in unit, Emergency exit route plan.

Penalties(2)

•Lincoln enforces the following penalties for STR violations: First offense: Warning or fine. Second offense: Fine and potential suspension. Third offense: License revocation. Permit may be revoked for violations.
•Lincoln: Repeated violations can result in permanent permit revocation. You would lose the ability to operate any STR.

Exemptions(2)

•Lincoln: Rentals of 30+ days are generally NOT considered short-term rentals and may be exempt from STR regulations (but may have other requirements).
•Lincoln exempts the following from STR regulations: long-term rentals (30+ days), extended stays.

Lincoln

Baseline Verification

Summary

Restriction Level

Why this classification:

In Plain English

At a Glance

4 Things Hosts Often Miss

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Regulation Details

Eligibility(7)

Requirements(12)

Application Process(8)

Fees & Costs(1)

Taxes(2)

Limits & Restrictions(7)

Safety Requirements(1)

Penalties(2)

Exemptions(2)

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Step-by-Step Application Guide

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Frequently Asked Questions

Related Content

Other Nebraska Markets

Omaha

Kearney

Lincoln

Baseline Verification

Summary

Restriction Level

Why this classification:

In Plain English

At a Glance

4 Things Hosts Often Miss

Step-by-Step Application Guide

Upgrade to Pro

Frequently Asked Questions

1Do I need a permit for short-term rentals in Lincoln?

2What is the TOT tax rate in Lincoln?

3Are there occupancy limits for rentals in Lincoln?

4What are the penalties for non-compliance in Lincoln?

Related Content

Other Nebraska Markets

Omaha

Kearney