Reference · Nebraska
Nebraska LLC requirements
Every requirement we've verified for a domestic LLC in Nebraska, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | Nebraska Secretary of State |
|---|---|
| Formation filing fee | $100 |
| Filing fee notes | Certificate of Organization, domestic LLC: $100 online / $110 in office. |
| Standard processing | Not specified on the official fee page. |
| Expedited options | Not identified on official pages. |
| Periodic report | Biennial Report |
| Report frequency | biennial |
| Report fee | $25 |
| Report deadline | Due April 1 of ODD-numbered years, delinquent after June 16. The fee is $25 filed electronically or $30 in writing, with the same amount again for each protected series. |
| Late penalty | Not filed by the June 16 delinquency date means administrative dissolution (or revocation of a foreign LLC's authority). |
| Administrative dissolution | Administrative dissolution for failure to file the biennial report by June 16 of the report year. |
| State tax | No state franchise or entity-level tax on Nebraska LLCs; income passes through to members. |
| Minimum state tax | None |
| Newspaper publication | Nebraska requires newspaper publication of notice of organization: three successive weeks in a legal newspaper of general circulation in the county of the registered office (Neb. Rev. Stat. 21-193). An Affidavit of Publication is then filed with the Secretary of State for $25 online / $30 in office. The newspaper's own charge is a private cost, not a state fee, and no official state page publishes a range. |
| Registered agent required | Yes |
| First-year minimum | $125 |
Confidence
What we're less sure about
Verified against the official state page
- RESOLVED (10 Sep 2026) — no phone call needed. The biennial report fee was never missing from law, only from the SOS's public fee page. Neb. Rev. Stat. 21-192(4): 'The filing fee for the filing of a biennial report ... shall be thirty dollars if the filing is submitted in writing and twenty-five dollars if the filing is submitted electronically.' Neither disputed secondary figure was right on its own: $25 is the electronic rate, $30 the paper rate.
- $100 online formation + $25 Affidavit of Publication = $125 in state fees. The newspaper's own charge for three successive weeks is a private cost on top, and no official state page publishes a range.
- One of only three publication states, with New York and Arizona.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- Nebraska legislature — nebraskalegislature.gov
- Nebraska Secretary of State — sos.nebraska.gov
- Nebraska Secretary of State — sos.nebraska.gov
- Nebraska Secretary of State — sos.nebraska.gov
Keep reading
More on Nebraska, and the states most like it
This page is the raw record. These are the places that record gets used — and the states whose rules work the same way.
- Nebraska filing deadlinesWhen the biennial report is due, and what late costs
- What an LLC costs in NebraskaThe whole first year — $125
- What an LLC costs in South DakotaNext door, $80 more
- What an LLC costs in IowaNext door, $75 less
- What an LLC costs in MissouriNext door, $75 less
- What an LLC costs in ColoradoNext door, $50 less
- What an LLC costs in ArizonaThe other states that make you publish in a newspaper
- What an LLC costs in FloridaCosts about the same — $125
- What an LLC costs in NevadaThe "cheap incorporation state" that costs $350 a year to keep
- What an LLC costs in MassachusettsThe most expensive state in the country — $1,000