Nebraska Gas Tax
Nebraska’s state taxes and fees on gasoline total 32.7¢ a gallon, tied for the 22nd-highest of 51; with the 18.4¢ federal tax, drivers pay 51.1¢ a gallon in combined tax. Rates are from U.S. Energy Information Administration data as of July 2026.
What makes up Nebraska’s 51.1¢
| Nebraska state excise tax | 31.8¢ |
|---|---|
| Other Nebraska taxes & fees sales/use taxes, inspection and environmental fees | 0.9¢ |
| Total Nebraska state tax | 32.7¢ |
| Federal excise + LUST fee 18.3¢ excise + 0.1¢ LUST, unchanged since 1993 | 18.4¢ |
| Combined state + federal | 51.1¢ |
Petroleum Release Remedial Action fee: gasoline, gasohol, aviation gasoline, ethanol: $0.0090/gal; diesel, jet fuel, all others products: $0.0030/gal.
A rate reset twice a year
Nebraska’s motor fuel tax is recalculated every six months, on January 1 and July 1, from three parts. A fixed rate set in statute is 16.3 cents a gallon. A wholesale rate is a percentage of the average wholesale price of fuel, so it follows fuel prices. A variable rate is set by the Department of Revenue at whatever level is needed to raise the highway revenue the Legislature has appropriated. The EIA lists the combined rate at 31.8¢.
The most recent reset, for July 1 through December 31, 2026, left the total at 31.8 cents but changed its makeup: the wholesale part fell from 11.9 cents to 10.9 cents as fuel prices eased, and the variable part rose from 3.6 cents to 4.6 cents. A petroleum release remedial action fee of 0.9 cents a gallon is charged separately and is not part of the motor fuel tax.
In the EIA’s July 2026 (revised August 2026) table, Nebraska’s total of 32.7¢ is tied for the 22nd-highest of the 50 states and D.C. The average across all 51 is 33.8¢. For Nebraska pump prices, see Nebraska gas prices.
Sources: current rates and rankings are from the EIA motor fuel tax table in our database; other facts are from the sources listed here.
Nebraska's Gas Tax Against Its Neighbors
In the EIA's July 2026 table, 0 of 6 bordering states have a higher state total than Nebraska's 32.7¢. Colorado, the bordering state with the highest total, shows 30.2¢ (EIA table, July 2026), which puts Nebraska 2.5¢ above Colorado. Iowa, South Dakota and Missouri each show 30.0¢ (EIA table, July 2026), and Nebraska is 2.7¢ above each of them.
Kansas shows 25.0¢ in the same July 2026 table, and Nebraska is 7.7¢ above Kansas. Wyoming, the bordering state with the lowest total, shows 24.0¢ (EIA table, July 2026), and Nebraska is 8.7¢ above Wyoming.
Across the whole table, 21 (EIA table, July 2026) jurisdictions have a higher state total than Nebraska and 28 have a lower one. The highest total belongs to California at 73.6¢ (EIA table, July 2026), and the lowest to Alaska at 9.0¢. Nebraska is 1.1¢ (EIA table, July 2026) below the 33.8¢ average for the 50 states and D.C.
The state excise tax is 31.8¢ (EIA table, July 2026), which is 97% of the state total, and other state taxes and fees add 0.9¢. Counting the 18.4¢ (EIA table, July 2026) federal tax, the state's share of the combined state and federal amount is 64%. The EIA lists state taxes of general application and excludes county and local taxes, and its July 2026 table shows no local option gasoline taxes for Nebraska.
How much of a gallon in Nebraska is tax
Nebraska gasoline is estimated at $4.17 a gallon. Against that, the 51.1¢ of combined state and federal tax is about 12.3% of what a driver pays — with local taxes, where they apply, on top.
Tax rate from EIA as of July 2026; pump price is this week’s US Gas Gauge estimate from EIA regional prices (EIA publishes no weekly average for Nebraska).
Nebraska vs. the other 50 states
Nebraska’s state gas tax of 32.7¢ is 1.1¢ below the 33.8¢ average across 50 states and D.C. — it is tied for the 22nd-highest.
Neighboring states' gas tax
| State | State tax | vs. Nebraska |
|---|---|---|
| Colorado gas tax | 30.2¢ | −2.5¢ |
| Iowa gas tax | 30.0¢ | −2.7¢ |
| South Dakota gas tax | 30.0¢ | −2.7¢ |
| Missouri gas tax | 30.0¢ | −2.7¢ |
| Kansas gas tax | 25.0¢ | −7.7¢ |
| Wyoming gas tax | 24.0¢ | −8.7¢ |
Nebraska gas tax, answered
- What is the gas tax in Nebraska?
- 32.7¢ a gallon in state taxes and fees; with the 18.4¢ federal tax, 51.1¢ (EIA, July 2026).
- How does Nebraska's gas tax compare to other states?
- Tied for the 22nd-highest of the 50 states and D.C.; the average is 33.8¢.
- What is the federal gas tax in Nebraska?
- The federal gasoline tax is 18.4¢ per gallon in Nebraska, the same as in every other state.
- Does Nebraska charge local gas taxes too?
- EIA does not flag Nebraska as allowing local option taxes.
Related to Nebraska gas tax
EIA, “Federal and state motor fuels taxes” (July 2026 (revised August 2026)); how these figures are built.
More Nebraska data
Use this data
Download: Gas tax by state, federal + state rates (CSV).
Column definitions, coverage and every file: gas price data. Free to reuse under CC BY 4.0 with credit.
Cite as: US Gas Gauge, “Nebraska Gas Tax,” usgasgauge.com/gas-tax/nebraska. Source data: U.S. Energy Information Administration.