Nebraska LLC Filing Fees and Requirements
Learn the exact filing fees and requirements for forming an LLC in Nebraska — Certificate of Organization costs, publication rules, biennial report deadlines, and more.
Bizee Editorial Staff
Editorial Team
Nebraska LLC filing fees at a glance
Filing fee: $100 online / $110 by mail or in person
Processing time: [PROCESSING_TIME]
State agency: Nebraska Secretary of State, Business Services Division
Annual report due: Biennial report due January 1 – April 1 of each odd-numbered year
State tax rate: No state-level LLC franchise tax; Nebraska individual income tax rates apply to pass-through income
Forming an LLC in Nebraska: what you need to file
Forming an LLC in Nebraska starts with filing a Certificate of Organization with the Nebraska Secretary of State. The state fee is $100 online or $110 by mail. Nebraska also has a publication requirement most states don't — you'll need to publish a Notice of Organization in a local newspaper for 3 consecutive weeks after filing.
Certificate of Organization
The Certificate of Organization is the primary formation document for a Nebraska LLC. You file it with the Nebraska Secretary of State, Business Services Division — either online through the Secretary of State's eDelivery system or by mailing a signed PDF.
The form requires your LLC's exact name (which must include "limited liability company," "limited company," or an abbreviation like "LLC" or "LC"), the street address of your designated office in Nebraska, and the name and street address of your registered agent. Filing online costs $100. Filing by mail or in person costs $110.
Nebraska's publication requirement
Nebraska is one of a small number of states that requires new LLCs to publish a Notice of Organization in a newspaper. This is a step that catches many first-time filers off guard.
Under Nebraska Revised Statute § 21-193, you need to publish the notice once per week for 3 consecutive weeks in a legal newspaper of general circulation in the county where your LLC's designated office is located. The newspaper must meet statutory criteria — including at least 300 paid subscribers and regular weekly publication in that county.
Publication costs vary by newspaper and county. Budget for this separately from your state filing fee — it's a required step, not optional.
Biennial report
Nebraska doesn't require an annual report — it requires a biennial report, filed every other year. The filing window runs from January 1 through April 1 of each odd-numbered year. Your first biennial report is due in the first odd-numbered year after the year your LLC was formed.
The biennial report fee is $25 if filed online through the Nebraska Secretary of State's Online Filing System, or $30 if filed in writing. You'll need your Secretary of State Business Services Account Number to file online. Missing the April 1 deadline can put your LLC out of good standing with the state.
Employer Identification Number (EIN)
An Employer Identification Number (EIN) is a federal tax ID issued by the IRS. Every LLC needs one to open a business bank account, file federal taxes, and hire employees. You can apply for an EIN at no cost directly through the IRS website.
Operating agreement
Nebraska doesn't legally require an LLC operating agreement, but having one is worth the effort. An operating agreement sets out how your business is run — how decisions get made, how profits are split, how members can join or leave, and what happens if the business dissolves. Without one, Nebraska's default LLC statutes fill in the gaps, which may not reflect what you actually want.
Foreign LLC registration
If your LLC is formed in another state but you want to do business in Nebraska, you'll need to register as a foreign LLC with the Nebraska Secretary of State. This is a separate filing from the Certificate of Organization and carries its own state fee. Check the Nebraska Secretary of State's fee schedule for the current foreign registration amount.
Business licenses and permits
Nebraska doesn't have a single statewide general business license, but your LLC may need industry-specific licenses or local permits depending on what you do and where you operate. Requirements vary by business type, location, and the governing bodies in your industry. Check with your city or county clerk's office and any relevant state licensing boards before you start doing business.
FAQ
The state filing fee for a Nebraska LLC Certificate of Organization is $100 if you file online or $110 if you file by mail or in person. That's the base cost to form the LLC itself. You'll also need to budget for Nebraska's publication requirement — publishing a Notice of Organization in a local newspaper for 3 consecutive weeks — which adds a variable cost depending on the newspaper and county.
The Nebraska LLC filing fee is $100 for online filings and $110 for paper or in-person filings with the Nebraska Secretary of State. These fees have been in effect since July 1, 2021. Always check the Nebraska Secretary of State's fee schedule before filing to confirm the current amounts.
Yes. Nebraska doesn't require an attorney to form an LLC. You can file the Certificate of Organization yourself online through the Nebraska Secretary of State's eDelivery system or by mailing a signed PDF. The steps that trip people up are the publication requirement — publishing a Notice of Organization in a qualifying local newspaper for 3 consecutive weeks — and making sure the registered agent information is correct on the form.
The primary form is the Certificate of Organization, available from the Nebraska Secretary of State. It requires your LLC's name, the street address of your designated office in Nebraska, and the name and street address of your registered agent. After filing, you'll handle the newspaper publication requirement separately — that's not a state form but a statutory obligation under Nebraska Revised Statute § 21-193.
Nebraska LLC biennial reports are due between January 1 and April 1 of each odd-numbered year. Your first biennial report is due in the first odd-numbered year after the year your LLC was formed. The fee is $25 if filed online or $30 if filed in writing with the Nebraska Secretary of State.
If your LLC was formed in another state and you want to do business in Nebraska, you need to register as a foreign LLC with the Nebraska Secretary of State, Business Services Division. This is a separate filing from the Certificate of Organization used for domestic LLCs. Check the Nebraska Secretary of State's current fee schedule for the foreign registration filing fee before you file.
It depends on your business type and location. Nebraska doesn't have a single statewide general business license. Requirements vary based on your industry, the governing organizations in your field, and where you operate. Start with your city or county clerk's office for local permits, and check with any relevant state licensing boards for industry-specific requirements. A tax professional can help you figure out what applies to your specific business.
We charge you the state fee at cost and pay it directly to the Nebraska Secretary of State on your behalf when filing your Certificate of Organization. You pay the state fee — we handle the paperwork and submission. There's no markup on the state fee itself.
