How much is the Nebraska corporation biennial report?

$26, filed every two years. It is filed as the Biennial Report / Occupation Tax report (filed with the Secretary of State; no standard form number). Averaged out that is $13 a year.

Why does Nebraska only ask for a report every two years?

Nebraska is one of 7 states on a biennial corporate cycle; 41 states require an annual report and 2 require none. The filing is the same, it simply comes around half as often, so compare it against other states on an annualized basis rather than per filing.

Nebraska Corporation Biennial Report

By Edmond Hui · Facts verified July 29, 2026 against primary state sources

A Nebraska corporation files the Biennial Report every two years and pays $26, which averages $13 a year. Even-numbered years; report delivered by January 1, occupation tax delinquent if not paid by April 15

Filing for an LLC instead? See the Nebraska LLC annual report.

Nebraska corporation annual report requirements: Nebraska files a biennial corporate report for $26. Nebraska imposes a corporate income tax. — The report fee shown is the state filing charge only; income or franchise tax, where owed, is covered separately on this page. Source: MyStateLLC 50-state corporation dataset, compiled from state filing offices and revenue departments, July 2026; any figure we could not confirm is labeled on the page.

Filing cadenceEvery two years

Report fee$26

Averaged per year$13

Corporate income taxYes

What Nebraska requires

Biennial Report

Frequency	every two years
Due	Even-numbered years; report delivered by January 1, occupation tax delinquent if not paid by April 15
Fee	$26
Form	Biennial Report / Occupation Tax report (filed with the Secretary of State; no standard form number)

Nebraska is one of 7 states on a biennial corporate reporting cycle , which works out to $13 a year once averaged, the number to use when comparing against annual-filing states. Nationally, 41 states require an annual corporate report, 7 require one every two years, and 2 require none.

What the filings cost over five years

State filing charges only, incorporation plus five years of reporting, annualized. Because this state reports every two years, the yearly figure is the fee halved; a biennial filer actually writes two or three cheques over five years, not five. Corporate income tax and franchise tax are excluded, because both depend on income or net worth.

Period	State filing charges
Incorporation	$100
Each year after (report, annualized)	$13
Five-year equivalent (annualized)	$165

That ranks Nebraska 14th cheapest of 49 states on five-year corporate filing charges.

Nebraska corporation vs Nebraska LLC

State filing charges only. Corporate income tax and franchise tax are excluded because both depend on income or net worth, so no flat figure exists for either entity.

	Corporation	LLC
Formation filing fee	$100	$100
Report cadence	Every two years	Every two years
Report fee	$26	$25

Both entities cost $100 to file in Nebraska, so the filing fee is not a reason to pick one over the other.

Full Nebraska LLC cost breakdown · LLC vs C-corp explained · LLC vs S-corp explained

State taxes a Nebraska corporation pays

Corporate income tax

Applies	Yes
Rate	5.58% on first $100,000 of taxable income; 5.20% on income over $100,000 for tax year 2025 (top rate scheduled to fall to 4.55% for 2026 under Nebraska law)

Franchise or gross-receipts tax

No corporate income-tax minimum, but domestic corporations owe a biennial occupation tax based on paid-up capital stock (minimum $26, up to $23,990 over $100M), filed with the biennial report. This functions as Nebraska's franchise-type tax.

What these totals leave out: the filing-charge figures on this page are what you pay the business filing office. They exclude corporate income tax and any franchise or gross-receipts tax, because both depend on income, net worth or receipts. The section above sets out what Nebraska levies, or that it levies neither. Where a state's franchise tax carries a flat minimum, that minimum is an unavoidable annual cost these totals do not include, and over five years it can be the larger number.

C-corp return: Nebraska Corporation Income Tax Return (Form 1120N)

Frequently Asked Questions

: $26, filed every two years. It is filed as the Biennial Report / Occupation Tax report (filed with the Secretary of State; no standard form number). Averaged out that is $13 a year.
: Even-numbered years; report delivered by January 1, occupation tax delinquent if not paid by April 15.
: Nebraska is one of 7 states on a biennial corporate cycle; 41 states require an annual report and 2 require none. The filing is the same, it simply comes around half as often, so compare it against other states on an annualized basis rather than per filing.

Where these numbers come from

This page covers the recurring report a for-profit corporation files with Nebraska. Every figure was checked against Nebraska's own published sources on July 29, 2026, the state business filing agency's fee schedule, the governing statute, and where a state tax applies, the state Department of Revenue. Commercial formation-service pages were used as leads only and are never cited. Anything the review could not confirm from an official source is left blank on this page rather than filled with an estimate.

Corporate income tax and franchise tax are quoted as the state publishes them, as rate schedules and thresholds, and are excluded from every dollar total here. They depend on income or net worth, so there is no flat figure that would be true for every corporation.

Primary sources:

https://sos.nebraska.gov/business-services/forms-and-fee-information
https://revenue.nebraska.gov/about/forms/corporation-and-s-corporation-income-tax-forms
https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Corp_Booklet.pdf
https://nebraskalegislature.gov/laws/statutes.php?statute=21-303
https://nebraskalegislature.gov/laws/statutes.php?statute=21-125
Nebraska statute: LB 754 (corporate income tax rate reductions)

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It describes rules that can differ from state to state, and fees, rates, forms and deadlines can change after we review them. It cannot tell you what applies to your own business: that turns on where the business is formed, where it operates and how it is taxed. Confirm anything you rely on with the state or federal agency concerned, or with a licensed attorney or CPA, before you act on it.

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.

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