Nebraska Sublease Agreement
A Nebraska sublease agreement is a legal contract that allows a tenant, referred to as the “sublessor,” to rent out all or part of their rental property to another individual, known as the “sublessee,” in exchange for regular payments. This agreement establishes the rights and responsibilities of both parties during the subleasing period.

Nebraska Sublease Agreement
Right to Sublet
Nebraska state law does not explicitly address a tenant’s right to sublet a rental property. Instead, the original lease agreement between the tenant and the landlord dictates whether subleasing is permitted and under what conditions. Typically, landlord approval is required for subleasing.
Landlord’s Permission
To sublet, a tenant must obtain explicit written permission from the landlord. Even after consent is granted, the landlord retains the right to reject a proposed subtenant based on qualifications, such as providing false information or having a prior eviction.
Standardized Nebraska Sublease Agreements
A standard Nebraska sublease agreement generally includes the following components:
- Names of the Parties: Identification of the sublessor and sublessee.
- Rental Unit Location: Address of the rental unit as per the original lease.
- Term: Start and end dates of the sublease.
- Rent: Amount of rent, payment schedule, and payment method.
- General Conditions: Statement that the sublease contains all agreements and can only be modified in writing.
- Liability: Responsibilities for damages to the property.
- Authorized Occupants: Identification of individuals authorized to reside in the rental unit.
- Inventory of Included Items: List of items included in the sublease.
- Utilities: Specification of which utilities are paid by the sublessor and sublessee.
- Security Deposit: Maximum security deposit limited to one month’s rent, held by the sublessor.
- Pet Deposit: If applicable, a pet deposit not exceeding 1/4 month’s rent, excluding service animals.
- Return of Security Deposit: Requirement for the return of the security deposit within 14 days after the lease term ends.
- Lead-Based Paint Notice: Required notice if the rental unit was built before 1978.
- Master Lease Inclusion: Attachment of the Master Lease to the sublease.
- Disputes: Procedures for resolving disputes between the sublessor and sublessee.
- Parking Policy: Designation of parking areas and any associated fees.
- Landlord’s Consent: Description of how landlord consent is obtained.
- Signature: Signatures of all parties involved.
Tax Implications of a Sublease in Nebraska
In Nebraska, if a sublessor rents out a property for 30 days or less, they may be subject to various taxes:
- State Sales Tax: 5.5%
- State Lodging Tax: 1%
- County Taxes: Varies by county
- City Taxes: Varies by city
For example, in Lincoln, the tax rates 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%
Statutes
- Neb. Rev. Stat. §§ 76-1405 – Remedies; administration and enforcement; duty to mitigate damages
- Neb. Rev. Stat. §§ 76-1409 – Courts; jurisdiction
- Neb. Rev. Stat. §§ 76-1414(1) – Terms and conditions of rental agreement; death of tenant; removal of personal property; liability
- Neb. Rev. Stat. §§ 76-1414(3) – Terms and conditions of rental agreement; death of tenant; removal of personal property; liability
- Neb. Rev. Stat. §§ 76-1415(1)(c) – Prohibited provisions in rental agreements
- Neb. Rev. Stat. §§ 76-1416(1) – Security deposits; prepaid rent
- Neb. Rev. Stat. §§ 76-1416(2) – Security deposits; prepaid rent
- Neb. Rev. Stat. §§ 76-1417 – Disclosure
- Neb. Rev. Stat. §§ 76-1419 – Landlord to maintain fit premises
- Neb. Rev. Stat. §§ 76-1421 – Tenant to maintain dwelling unit
- Neb. Rev. Stat. §§ 76-1423(1) – Access
- Neb. Rev. Stat. §§ 76-1423(2) – Access
- Neb. Rev. Stat. §§ 76-1427 – Wrongful failure to supply heat, water, hot water, or essential services
- Neb. Rev. Stat. §§ 76-1431(1) – Noncompliance; failure to pay rent; effect; violent criminal activity upon premises; landlord; powers; exceptions
- Neb. Rev. Stat. §§ 76-1431(2) – Noncompliance; failure to pay rent; effect; violent criminal activity upon premises; landlord; powers; exceptions
- Neb. Rev. Stat. §§ 76-1432(2) – Remedies for absence, nonuse, and abandonment
- Neb. Rev. Stat. §§ 76-1432(3) – Remedies for absence, nonuse, and abandonment
- Neb. Rev. Stat. §§ 76-1436 – Recovery of possession limited
- Neb. Rev. Stat. §§ 76-1437(1) – Periodic tenancy; holdover remedies
- Neb. Rev. Stat. §§ 76-1437(2) – Periodic tenancy; holdover remedies
- Neb. Rev. Stat. §§ 76-1439 – Retaliatory conduct prohibited
- Neb. Rev. Stat. §§ 76-1441 – Complaint for restitution; filing; contents
- Neb. Rev. Stat. §§ 28-611 – Issuing or passing a bad check or similar order; penalty; collection procedures
- Neb. Rev. Stat. §§ 25-2802 – Jurisdiction
- Neb. Rev. Stat. §§ 25-205 – Actions on written contracts, on foreign judgments, or to recover collateral
- Neb. Rev. Stat. §§ 25-206 – Actions on oral contracts or statutory liabilities
FAQs
Yes, in Nebraska, a tenant does need explicit written permission from their landlord to sublet their apartment. Even after consent is given, the landlord retains the right to reject a subtenant if they do not meet certain qualifications, such as providing false information or having a history of eviction.
A Nebraska sublease agreement should include the names of the parties involved, the rental unit’s location, the term of the sublease, the rent amount and payment details, liability clauses, authorized occupants, utility responsibilities, security and pet deposit information, and a section for landlord consent, among other details.
If you sublet a property in Nebraska for 30 days or less, you may be subject to state sales tax of 5.5%, state lodging tax of 1%, and additional local taxes that vary by county and city. It’s important to check the specific tax rates applicable in your area.
In Nebraska, the sublessor must return the security deposit to the sublessee within 14 days after the sublease term ends. The maximum security deposit allowed is limited to one month’s rent, and any pet deposit cannot exceed one-fourth of a month’s rent.
Yes, subletting is legal in Nebraska unless it is explicitly prohibited in the rental agreement. Tenants should ensure that their subleasing arrangements comply with any occupancy or housing regulations and should ideally inform their landlord about the sublease.
If your landlord denies your request to sublet, you should review the original lease agreement to understand the terms regarding subleasing. If subletting is allowed under certain conditions, you may want to discuss those conditions with your landlord or consider alternative arrangements.
To ensure your sublease agreement is legally binding in Nebraska, it is recommended to put the agreement in writing, clearly outline the rights and responsibilities of both parties, and obtain the landlord’s written consent if required. This helps protect both the sublessor and sublessee in case of disputes.