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 | Not yet verified |
| Report deadline | Due April 1 of ODD-numbered years; delinquency date June 16. LLCs formed in an even year still file on the next odd-year cycle. |
| 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 | Pending verification |
Confidence
What we're less sure about
Cross-checked, pending a second verification pass
- INCOMPLETE: the official fee page lists a fee only for 'Amendment or Correction to Biennial Report' ($30) — no line item for the base biennial report itself. Secondary sources disagree ($13 vs $25) and neither cites an official page. Left null rather than guessed. Verify with NE SOS Business Services (402-471-4079).
- Confirmed state fees in year one: $100 formation (online) + $25 Affidavit of Publication = $125, PLUS an unverified private newspaper cost and a biennial report fee of unknown amount that may or may not fall in year one.
- One of only three publication states in the dataset, alongside 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.
- sos.nebraska.gov — https://sos.nebraska.gov/business-services/forms-and-fee-information
- sos.nebraska.gov — https://sos.nebraska.gov/business-services/annualbiennial-reporting
- sos.nebraska.gov — https://sos.nebraska.gov/business-services/select-limited-liability-company-statutes