CobaltProsper

How to start an LLC in Nebraska

By Brent Chudoba, editor Updated

Forming an LLC in Nebraska costs $100 to file the Certificate of Organization with the Nebraska Secretary of State. After that you file a biennial report of $25. Nebraska charges no franchise tax on a standard LLC. Certificate of Organization costs $100 filed online or $110 filed on paper. Nebraska requires a biennial report (not annual) in every odd-numbered year, due by April 1 (delinquent June 16), costing $25 online or $30 on paper, miss it and the LLC risks administrative dissolution.

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

Nebraska LLC costs (reviewed August 29, 2026)
ItemCost
Filing fee (Certificate of Organization)$100
Biennial report$25 every 2 years
Franchise or business taxNone
Registered agentRequired

Source: Nebraska Secretary of State, fee schedule reviewed August 29, 2026.

What are the steps to form an LLC in Nebraska?

  1. Name your LLC. Pick a name that is available and meets Nebraska naming rules, then check it against the Secretary of State's business database.
  2. Appoint a registered agent. Nebraska requires a registered agent with a physical in-state address to receive legal mail. You can be your own agent, or hire a service.
  3. File the Certificate of Organization. Submit it to the Nebraska Secretary of State and pay the $100 fee. This is the step that legally creates the LLC.
  4. Get an EIN from the IRS. It is free and takes minutes. Do not pay a service for it. See how to get an EIN free from the IRS.
  5. Calendar your biennial report. Nebraska charges $25 to keep the LLC in good standing. Missing it risks penalties or administrative dissolution.
  6. Open a business bank account. Keep business money separate from personal money so your liability protection holds up.

Does Nebraska have a franchise tax on an LLC?

No. Nebraska has no franchise tax or annual minimum tax on LLCs. (Nebraska's separate 'occupation tax' applies only to corporations, not LLCs.)

How is an LLC taxed in Nebraska?

By default, an LLC is a pass-through entity: it pays no income tax itself, and the profits flow to the owners' personal returns. Nebraska has a state individual income tax with a top rate of 4.55% (graduated brackets), so those profits are taxed on your Nebraska return on top of federal tax. Four statutory brackets, but rates three and four are now identical: 2.46%, 3.51%, 4.55%, 4.55% for taxable years beginning in 2026. This is the result of LB 754 (2023), which accelerated and extended the rate-reduction schedule begun by LB 1107 (2022): top rate cut from 6.84% (2022) to 6.64% (2023), 5.84% (2024), 5.20% (2025), 4.55% (2026), with a further scheduled drop to 3.99% in 2027 (subject to revenue triggers). Bracket dollar thresholds are inflation-indexed annually by the Tax Commissioner.

An LLC can also elect to be taxed as an S-corp, which changes how owners pay self-employment tax. See LLC vs S-corp vs sole proprietorship and how self-employment tax works.

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