Nebraska LLC Requirements

Updated for 2026 · Official Secretary of State Website

Nebraska requires LLC owners to publish a notice of formation in a local newspaper for three consecutive weeks — one of only a few states with this requirement. The $100 filing fee is average, and biennial reporting at $25 keeps ongoing costs low. Nebraska's strong agricultural economy and growing tech scene in Omaha and Lincoln provide a stable business environment.

Filing Fee

$100

One-time state fee

Annual Fee

$25

Per year

Processing

Immediate

Online filing

Deadline

April 1 (odd years)

Annual report due

Publication Requirement

Must publish Notice of Organization in a local newspaper of general circulation for 3 consecutive weeks after formation. Must then file affidavit of publication ($25 online, $30 mail). Newspaper costs vary by location.

Note: $100 online, $110 by mail.

Average Cost

Nebraska's $100 filing fee is average, but the mandatory newspaper publication adds $100-$200 in one-time costs. Biennial reporting at $25 keeps ongoing costs low.

Notable Facts About Nebraska LLCs

Nebraska is one of only three states requiring newspaper publication for LLC formation
Biennial reports are filed every 2 years instead of annually, reducing paperwork
The publication requirement typically costs $100-$200 depending on the newspaper
Nebraska provides immediate online processing for formation filings

Tax Information for Nebraska LLCs

Nebraska has a progressive individual income tax with rates from 2.46% to 5.84%. LLCs taxed as pass-through entities pay at individual rates. There is no franchise tax for LLCs. Nebraska has a 5.5% state sales tax plus local additions.

Formation Steps

1

Choose a Name for Your LLC
Select a unique business name that complies with Nebraska naming requirements. The name must include "LLC" or "Limited Liability Company" and cannot be the same as an existing registered business in Nebraska.
2

Appoint a Registered Agent
Designate a registered agent with a physical address in Nebraska who can receive legal documents and official correspondence on behalf of your LLC.
3

File Articles of Organization
Submit your Articles of Organization (also called a Certificate of Formation in some states) to the Nebraska Secretary of State. This is the official document that creates your LLC.
4

Publish Notice of Formation
Nebraska requires you to publish a notice of your LLC's formation in approved local newspapers. Check your state's specific publication requirements for deadlines and approved publications.
5

Create an Operating Agreement
Draft an operating agreement that outlines ownership percentages, member roles, profit distribution, and management structure of your LLC. While not always legally required, it is strongly recommended.
6

Get an EIN from the IRS
Apply for a free Employer Identification Number (EIN) from the IRS. You'll need this for opening a business bank account, hiring employees, and filing taxes.
7

Open a Business Bank Account
Open a dedicated business bank account to keep your personal and business finances separate. This helps maintain your LLC's liability protection.
8

File Annual Reports
Nebraska requires periodic reports due by April 1 (odd years). The filing fee is $25. Mark your calendar to avoid late fees or administrative dissolution.

Visit Official SOS Website

Annual Report Details

Fee: $25

Deadline: April 1 (odd years)

Biennial report due April 1 in odd-numbered years. Grace period until June 1 before administrative dissolution.

Biennial report filed every 2 years in odd-numbered years. $25 online, $30 by mail. Plus $25 one-time publication affidavit fee.

Need a Registered Agent in Nebraska?

Every Nebraska LLC must have a registered agent with a physical address in the state. A registered agent service ensures you never miss important legal documents or compliance deadlines.

Compare Registered Agent Services

Frequently Asked Questions

How much does it cost to form an LLC in Nebraska?

The state filing fee to form an LLC in Nebraska is $100 for the Certificate of Organization. $100 online, $110 by mail. This cost is near the national average compared to other states. Additional costs may include a registered agent service ($50-$300/year) and an operating agreement if you hire an attorney.

What is the annual cost of an LLC in Nebraska?

Nebraska charges $25 for its periodic reporting requirement, due April 1 (odd years). Biennial report filed every 2 years in odd-numbered years. $25 online, $30 by mail. Plus $25 one-time publication affidavit fee. Nebraska's $100 filing fee is average, but the mandatory newspaper publication adds $100-$200 in one-time costs. Biennial reporting at $25 keeps ongoing costs low.

How long does it take to form an LLC in Nebraska?

Online filing in Nebraska typically takes Immediate. You'll need to file Certificate of Organization with the state. Processing times may vary based on filing volume and the time of year.

Do I need a registered agent in Nebraska?

Yes, Nebraska requires every LLC to have a registered agent with a physical street address in the state. The registered agent receives legal documents, tax notices, and official government correspondence on behalf of your LLC.

What taxes does a Nebraska LLC pay?

Does Nebraska require an operating agreement for LLCs?

While not all states legally require an operating agreement, it is strongly recommended for every LLC in Nebraska. An operating agreement defines ownership structure, member roles, and how the business will be managed. Without one, your LLC will be governed by Nebraska's default LLC laws.

What is the publication requirement for a Nebraska LLC?