Nebraska Sublease Agreement

Last Updated: December 8, 2025 by Jessica Menefee

A Nebraska sublease agreement gives a tenant legal authority to rent all or part of a unit to another party. Landlords benefit from this document because it supports an orderly transition between tenants, keeps the new occupant bound to the original lease, and maintains a lawful and seamless rental arrangement.

Does a tenant need a landlord’s permission to sublease in Nebraska?

Nebraska law does not create an automatic right to sublease, so a tenant must reference the lease when bringing in a subtenant. Most Nebraska leases require written landlord permission, which means clear terms give property owners stronger control over any subleasing activity. Because the Nebraska Uniform Residential Landlord and Tenant Act does not address subletting, a landlord must rely on the lease to set these rules.

Landlords set clear expectations when addressing subleasing in their Nebraska lease agreement. To cover subleasing in future contracts, property owners should use a legally reviewed lease agreement builder to create each document.

Information to Include in a Nebraska Sublease

Landlords strengthen their position when they approach subleases the same way they handle any standard lease and rely on clear terms to protect the property. Below is the key information landlords should include within a Nebraska sublease.

Names of landlord and sublessor: Include the full legal names of the landlord and the sublessor so the agreement clearly identifies everyone responsible under the sublease.

Rental unit address: Write out the complete rental address to ensure the document covers the correct unit and avoids any confusion during the sublease term.

Length of the sublease agreement: List the precise start and end dates so both parties understand the exact duration of the sublease.

Rent amount: Note the monthly rent the subtenant must pay and specify the payment due date to keep expectations clear and enforceable.

Division of utilities: Clarify the utilities the subtenant must cover and reference any terms that appear in the landlord-tenant utility agreement.

Security deposit information: State the deposit amount, outline the conditions for a full return, and comply with the requirements of Nebraska’s security deposit laws.

Maintenance protocols: Outline how the subtenant must submit repair requests and define each party’s responsibilities, supported by the guidance in rental property maintenance.

Property policies: List the rules the subtenant must follow, including guest limits, noise expectations, and any restrictions that appear in the original lease.

Early termination terms: Explain the conditions that allow either party to end the sublease early and note any notice requirements or related fees.

Landlord’s right to entry: Specify when the landlord may enter the rental property and describe the notice the subtenant must provide during the sublease term.

Renter’s insurance: Require the subtenant to carry insurance that protects their belongings and provides liability coverage for the length of the sublease.

Landlord’s consent to sublease: Confirm the landlord approved the sublease and outline any conditions tied to that approval so expectations remain clear.

Subtenant’s obligation to comply with the master lease: Make clear that the subtenant must follow every rule in the original lease so that expectations stay consistent and enforceable.

Move-in condition checklist: Require both parties to complete a detailed checklist and attach a move-in condition report that documents the unit’s condition at the start of the sublease.

Emergency contact information: Provide accurate emergency contacts so the landlord and sublessor can reach the subtenant quickly if an urgent issue arises.

Guest policy: Explain the guest rules the subtenant must follow and ensure those rules match the limits that appear in the original lease.

Copy of master lease: Attach the entire original lease so the subtenant understands all obligations that apply during the sublease term.

Signatures: Require each party to sign the sublease and consider using e-signature tools to complete the process efficiently.

Additional attachments: Include any extra addenda, disclosures, or property rules that support a clear and complete sublease.

Taxes Implications for Short-Term Subleases

A short-term sublease in Nebraska may trigger state sales tax and a state lodging tax when the stay lasts less than 30 consecutive days and functions like a hotel rental. These taxes include a 5.5 percent state sales tax and a 1 percent state lodging tax on the full amount paid for the stay, including cleaning fees. Some cities and counties also charge local lodging or occupation taxes that increase the total cost. These requirements follow the guidance in the Nebraska Visitors Development Act.

Landlords should review local lodging tax rules in their area because rates differ across Nebraska and may affect pricing and compliance.

For example, in Lincoln, taxes include:

  • Nebraska State Sales Tax – 5.5%
  • Nebraska State Lodging Tax – 1%
  • Lincoln City Occupation Tax – 4%
  • Lincoln City Sales Tax – 1.75%
  • Lancaster County Sales  Tax – 4%