Forming an LLC in Nebraska costs $100 to file with the state. Ongoing, you file: Biennial report ($13), by April 1 in odd years. Publication is required, which adds roughly $40-200.
Nebraska LLC at a glance
| State filing fee | $100 |
| Processing time | ~1-2 weeks; expedited available |
| Annual/biennial report | Biennial report ($13), by April 1 in odd years |
| Franchise / annual tax | None |
| State income tax | Yes |
| State sales tax | 5.5% |
| Sales-tax economic nexus | $100,000 or 200 transactions |
| Registered agent | Required (in-state address) |
| Publication requirement | Yes |
| Anonymous ownership | Not available (ownership is on record) |
Research snapshot last checked 2026-07-21. Fees and deadlines change - confirm on the Nebraska Secretary of State and tax authority before filing.
Does Nebraska fit your situation?
Nebraska puts ownership on the public record, so it is not the choice if you need anonymity. It levies a state income tax. Note the publication requirement, which adds cost and steps. Publication is required, which adds roughly $40-200.
If you do not live or operate in Nebraska, remember that forming here while working elsewhere can create a second state registration (foreign qualification) and a second set of fees. For most non-residents the decision comes down to banking acceptance and total cost - see the best-state comparison.
Steps to form in Nebraska
- Check name availability and appoint a Nebraska registered agent.
- File the Articles of Organization ($100) with the state.
- Get an EIN from the IRS (Form SS-4 by fax or phone if you have no SSN).
- Confirm banking and payment eligibility for your residence country.
- Put the report on a calendar: Biennial report ($13), by April 1 in odd years.
Generate your Nebraska deadline calendar · Check your US tax obligations
Quick answers
Frequently asked questions
How much does an LLC cost in Nebraska?
The state filing fee is $100. Ongoing you file biennial report ($13), by april 1 in odd years. There is no separate franchise tax.
Does Nebraska require an annual report?
Yes: Biennial report ($13), by April 1 in odd years.
Is Nebraska a good state for a non-resident LLC?
Publication is required, which adds roughly $40-200. Base the decision on where you actually operate, banking acceptance and total cost, not only the filing fee.