Nebraska LLC vs Texas LLC (2026)
Written for owners based in Nebraska.
Verdict: for most owners, form where the business is based
Texas costs $300 to form, three times Nebraska's online fee, and then nothing recurring in dollars: the Public Information Report carries no fee, and franchise tax is due only above $2,650,000 of annualized total revenue on 2026 reports. Filing below that line is still compulsory, and skipping it leads to tax forfeiture. Nebraska's recurring ask is $25 every second year. Texas has no personal income tax and Nebraska does, so a Nebraska owner pays it wherever the LLC is filed, plus $100 to bring the Texas entity here or the 21-193 newspaper notice to form locally.
Based in Texas? Read Texas LLC vs Nebraska LLC →
Compare Nebraska LLC vs Texas LLC on filing fees, taxes, privacy laws, and annual costs. Find out which state is actually better for your business.
By Edmond Hui · Last updated: September 23, 2026
Using a formation service? We compare the 4 formation services that pay us a commission, on three-year service cost, BBB rating and Trustpilot score.
Compare LLC formation services →Or by state: Best LLC services in Nebraska, Best LLC services in Texas
Ready to file? Our affiliate partner ZenBusiness files your LLC formation paperwork, from $0 + state fee.
Start your LLC with ZenBusiness →Affiliate link. We may earn a commission at no cost to you. MyStateLLC is not a law firm and does not provide legal advice.
| Factor | Nebraska | Texas |
|---|---|---|
| Filing Fee | $100 | $300 |
| Processing Time | Not published by the state | Not published by the state |
| Annual Report Fee | $25 (biennial) | $0 |
| Annual Report Due | April 1 (biennial) | May 15 |
| State Income Tax | Yes | No |
| Anonymous LLC | Yes | No |
| Publication Requirement | Yes | No |
| Foreign LLC Cost (if forming out-of-state) | N/A, you're in your home state | $100 + registered agent ~$150/yr |
Full fee breakdown for either state: Nebraska LLC cost and Texas LLC cost. Owner privacy options for either state: Nebraska anonymous LLC guide and Texas anonymous LLC guide.
Business Climate: Nebraska vs Texas
| Factor | Nebraska | Texas |
|---|---|---|
| 5-year business survival rate | 50.9% (#27 of 51) | 52.5% (#20 of 51) |
| Business application growth (2026 YTD (Jan to Jul) vs 2025 YTD (same months)) | +10.5% YoY (#41 of 51 by volume) | +13.7% YoY (#3 of 51 by volume) |
Sources: U.S. Bureau of Labor Statistics, Business Employment Dynamics · U.S. Census Bureau, Business Formation Statistics (BFS)
Compare LLC Costs: Nebraska vs Texas
Nebraska
Texas
A figure shown as "from" is the least the state can charge, not a price. Tennessee's report is $300 for up to six members and $50 for each member above six, its franchise tax is the greater of $100 or 0.25% of Tennessee net worth, Wyoming's report is the greater of $60 or $.0002 per dollar of in-state assets, Kentucky's entity tax is $175 up to $3 million of gross receipts and graduated above it, and New York's annual filing fee is graduated on New York source gross income. A total that contains one of those is shown as "from" for the same reason. Costs include every mandatory state charge: the filing fee, the report fee (annualised where a state files biennially), any state entity-level tax shown in its own row above, a one-time publication cost where the state publishes a rate for it, and any one-time registration charge a state requires before the LLC may trade. Two exclusions follow from that wording. Arizona and Nebraska require publication and publish no rate, so no newspaper cost is carried for either and their totals are not the whole cost. Alaska's $50 annual state business licence is a separate charge from the Secretary of State fees and is not carried here either. Annualising makes the 1, 3 and 5 year rows a cost of ownership rather than a payment schedule: a biennial state charges its whole report fee in the years it falls due and nothing in between. Entity-level taxes that only apply after a corporate election, or above an owner or income threshold, are excluded and flagged on the state's own cost page. New York's publication cost is carried at a $250 floor, roughly $200 of newspaper cost in a low-cost county plus the $50 Certificate of Publication fee. No county-clerk-designated New York City newspaper publishes a rate card, so the four-figure NYC estimates in wide circulation cannot be traced to a primary source and are not asserted here; budget for materially more than the floor if you file in a NYC county. Every fee was verified against the state's own fee schedule, statute, or revenue authority on 29 July 2026. Excludes registered agent and legal fees. For informational purposes only, not legal or tax advice.
Filing Fees & Formation Costs
Nebraska charges $100 to form an LLC, while Texas charges $300. Nebraska is $200 cheaper upfront. The cost that usually gets overlooked: if you form in Texas but operate in Nebraska, you must also register as a foreign LLC in Nebraska (a $100 filing) and maintain a registered agent in Texas (typically around $150 per year). That puts the realistic first-year cost of the Texas route at roughly $550, versus $100 for simply forming in Nebraska. Speed isn't a basis for choosing between them: neither Nebraska nor Texas publishes a standard processing time, so any figure comparing the two is guesswork. Note that Nebraska also requires newly formed LLCs to publish a newspaper notice (Nebraska requires notice of organization to be published for three successive weeks in a legal newspaper near the LLC's designated office, with proof of publication filed with the Secretary of State for $30 by mail or $25 online. Nebraska law sets no deadline, and publishing late still cures it. Foreign LLCs registering in Nebraska don't publish), which adds to the true formation cost.
Taxes: Nebraska vs Texas
Texas has no personal income tax while Nebraska does, but forming your LLC in Texas won't change that. LLC profits pass through to you and are taxed where you live and operate (in Nebraska), not where the LLC is registered, so a Texas LLC offers no income-tax savings for a Nebraska-based business. Nebraska levies individual income tax. Under a state law phasing rates down, the top rate is 4.55% for tax years beginning in 2026 (falling to 3.99% in 2027). Texas imposes a franchise tax; LLCs under the no-tax-due threshold ($2,650,000 total revenue for 2026-27 reports) owe $0 but must still file an annual Public Information Report.
Privacy & Asset Protection
Nebraska, your home state, actually offers more formation privacy than Texas: Nebraska allows anonymous LLC formation, while Texas requires owner or manager information on public filings. The Certificate of Formation (Form 205) must name at least one governing person (member or manager), a public record; the annual Public Information Report also discloses management. Both states provide charging-order protection for LLC members, and for most small businesses the practical difference in asset protection between the two is minimal. From a privacy standpoint there's no reason for a Nebraska-based business to form in Texas.
Annual Maintenance Costs
Nebraska LLCs file a biennial report ($25, due April 1, every two years), and Texas LLCs file a free annual report (due May 15). If you form in Texas while operating in Nebraska, you maintain filings in both states, Texas's report plus Nebraska's equivalent for your foreign registration, and pay a Texas registered agent roughly $150 per year. Counting report fees, the agent and any entity-level tax, that brings the Texas route to roughly $175 a year, versus about $25 to keep a domestic Nebraska LLC in good standing. The tax inside those totals: Texas imposes a franchise tax; LLCs under the no-tax-due threshold ($2,650,000 total revenue for 2026-27 reports) owe $0 but must still file an annual Public Information Report.
When Texas Actually Makes Sense
Forming in Texas makes sense in a few specific situations: your business genuinely operates in Texas, with a real office, employees, or property there, or you're relocating to Texas in the near future, which would also move you out of Nebraska's personal income tax. For a typical small business based in Nebraska, none of these usually apply. Registering a Texas LLC to do business back home means $100 in Nebraska foreign-registration fees, on top of Texas's $300 formation fee, while Nebraska's own biennial report runs $25 and is due April 1, every two years. Nebraska already allows anonymous formation, so the privacy argument for Texas doesn't apply to a Nebraska-based owner. When in doubt, form where you actually do business.
Frequently Asked Questions
Ready to form your LLC?
Using a formation service? We compare the 4 formation services that pay us a commission, on three-year service cost, BBB rating and Trustpilot score.
Compare LLC formation services →Or by state: Best LLC services in Nebraska, Best LLC services in Texas
Our affiliate partner ZenBusiness files your LLC formation paperwork, from $0 + state fee.
Start your LLC with ZenBusiness →Affiliate link. We may earn a commission at no cost to you. MyStateLLC is not a law firm and does not provide legal advice.
More State Comparisons
Embed this comparison, free
Add the Nebraska vs Texas cost calculator to any page. Works in WordPress, Squarespace, Webflow, and any HTML site.
<iframe src="https://www.mystatellc.com/tools/compare-states?embed=1&stateA=NE&stateB=TX" width="100%" height="720" frameborder="0" style="border:0;max-width:900px;display:block;margin:0 auto;" title="Nebraska vs Texas LLC Cost Comparison" loading="lazy"></iframe> <p style="text-align:center;font-size:.8125rem;color:#6b7280">Source: <a href="https://www.mystatellc.com/llc/compare/nebraska-llc-vs-texas-llc">MyStateLLC, Nebraska vs Texas LLC Comparison</a></p>
Sources
Each entry below is a document recorded in our verified sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.
- Nebraska statute: Neb. Rev. Stat. 21-193 (notice of organization publication)
- Nebraska statute: 21-193(3) (late publication cure)
- Nebraska law: LB 754 (income tax rate phase-down)
- Nebraska statute: Neb. Rev. Stat. § 77-2715.03 (individual income tax rates)
- sos.nebraska.gov/business-services/corporate-and-businessNebraska Secretary of State: business entity filings
- sos.nebraska.gov/business-services/forms-and-fee-informationNebraska LLC filing fees
- sos.state.tx.us/corp/index.shtmlTexas Secretary of State: business entity filings
- direct.sos.state.tx.us/help/help-corp.asp?pg=feeTexas LLC filing fees
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.