When is my Nebraska LLC annual report due and what happens if I file late?

Nebraska LLC reports are biennial. They are due between January 1 and April 1 of each odd-numbered year to the Nebraska Secretary of State, with a filing fee of $25 filed electronically or $30 filed in writing. Every LLC uses that same odd-year window regardless of formation date, and under Neb. Rev. Stat. 21-125 your first report falls in the odd-numbered year after the calendar year you formed. If you miss the deadline, Nebraska imposes no monetary late fee. Instead, your LLC becomes delinquent on June 16, and the Secretary of State then administratively dissolves your LLC or revokes a foreign LLC's authority. That also ends your good standing, which can prevent you from conducting business, obtaining licenses, or defending yourself in court proceedings. Restoring a dissolved LLC means filing an Application for Reinstatement at $30, or an Application for Late Reinstatement at $500. File your biennial report through the Nebraska Secretary of State's website or on the paper form to keep your LLC active.

How much does it cost to start and maintain an LLC in Nebraska?

Starting an LLC in Nebraska costs $100 for the Certificate of Organization filed electronically, or $110 filed in writing, under Neb. Rev. Stat. 21-192(1)(a). Nebraska also requires publication: a notice of organization must run for three successive weeks in a legal newspaper near your designated office, and the proof-of-publication filing costs $25 online or $30 in-office on top of the newspaper's own advertising charge, which the state does not set or publish. Counting formation, the proof-of-publication filing and the annualized biennial report, first-year Secretary of State fees run about $137.50. Nebraska has no annual LLC tax and no franchise or privilege tax on LLCs, so ongoing maintenance is limited to the biennial report at $25 electronic or $30 written, which averages about $12.50 a year. Over ten years that is roughly $250 in Secretary of State fees all in, well below the national average. This low-cost structure makes Nebraska attractive for bootstrapped startups and side businesses. To begin, file your Certificate of Organization with the Nebraska Secretary of State and pay the $100 electronic filing fee through their online system.

What information do I need to complete Nebraska's biennial report?

You'll need current LLC information including your registered agent's name and Nebraska address, your principal office address, and a complete list of all members (for member-managed LLCs) or managers (for manager-managed LLCs) with their addresses before accessing the Nebraska Secretary of State portal. File the biennial report between January 1 and April 1 of each odd-numbered year; the fee is $25 electronic or $30 written. Nebraska charges no monetary late fee, but missing the window makes your LLC delinquent on June 16 and leads to administrative dissolution, with reinstatement at $30 or late reinstatement at $500. The online system at sos.nebraska.gov asks you to verify that your LLC information remains accurate and current. This biennial filing maintains your LLC's active status and good standing in Nebraska. Because Nebraska publishes no standard processing time, submit well before April 1 rather than on the deadline.

Compliance · NE

Nebraska LLC Annual Compliance Requirements (2026)

Q: Does Nebraska require LLCs to publish formation notices or pay franchise taxes?

Nebraska does require publication, and this is the single most commonly missed Nebraska requirement. Neb. Rev. Stat. 21-193 requires a notice of organization to be published for three successive weeks in a legal newspaper of general circulation near the LLC's designated office, and proof of publication must then be filed with the Secretary of State for $25 online or $30 in-office. The newspaper sets its own rate, so the state publishes no total dollar cost. The statute sets no filing deadline: 21-193(3) provides that if notice was not given but is later published for the required time and proof is filed, the LLC's acts before and after publication are valid. The same duty reaches amendments, mergers, conversions and domestications. A foreign LLC registering in Nebraska has no notice-of-organization publication duty. Franchise tax is the easier half of the question: Nebraska imposes none on LLCs. The corporate occupation tax in Neb. Rev. Stat. 21-303 is levied on corporations for profit based on paid-up capital stock and does not reach limited liability companies. So your only recurring state fee is the biennial report, $25 electronic or $30 written, filed between January 1 and April 1 of each odd-numbered year. Your next step is to budget for publication at formation, then calendar the January 1 to April 1 odd-year report window and file with the Secretary of State to maintain good standing and preserve your liability protection.

Everything your Nebraska LLC must do to stay in good standing, annual report deadlines, registered agent rules, and state-specific obligations.

First-Year Total$137.5

Annual Ongoing$12.5/yr

vs National Avg- $94.53

By Edmond Hui · Last updated: August 22, 2026

Nebraska is a low-cost state to run an LLC, but its cost structure has two features most comparisons miss. The Certificate of Organization is $100 filed electronically and $110 filed in writing under Neb. Rev. Stat. 21-192(1)(a), and the report is biennial rather than annual: $25 electronic or $30 written, filed between January 1 and April 1 of each odd-numbered year, which averages about $12.50 a year and is among the lowest recurring Secretary of State costs in the country. The feature that surprises new filers is publication. Neb. Rev. Stat. 21-193 requires a notice of organization to run for three successive weeks in a legal newspaper of general circulation near the LLC's designated office, and proof of publication must then be filed with the Secretary of State for $25 online or $30 in-office, on top of whatever the newspaper charges. Counting formation, that first proof-of-publication filing and the annualized report, first-year Secretary of State fees come to roughly $137.50, well under the national average, plus the newspaper's own advertising charge. Nebraska imposes no franchise or privilege tax on LLCs, so the biennial report is the only recurring state filing. The other date that matters is June 16: a report not filed by then is delinquent, and the Secretary of State administratively dissolves the LLC, with reinstatement at $30 or late reinstatement at $500.

Stat card for Nebraska LLC compliance costs: $137.5 unavoidable first-year total and $12.5 recurring each year after, −$94.53 against the $232.03 national first-year average. Its biennial report costs $25. — First-year total bundles the state filing fee with any report or entity tax due in year one; the recurring figure is what Nebraska costs every year after that. Source: Nebraska's published filing requirements and fee schedule, verified July 2026; national average from MyStateLLC's 50-state compliance dataset.

Annual Report Requirements

Due: April 1 (biennial, odd years)

Fee: $25 online / $30 paper

Frequency: biennial

How: Online or mail

Full Nebraska Annual Report Guide →

Registered Agent Requirements

What you need to know about choosing and maintaining a registered agent for your Nebraska LLC, including costs, privacy benefits, and the duty to keep the agent's name and address current on every biennial report.

Nebraska Registered Agent Requirements →

Late Filing Penalties

Penalty: No monetary late fee, the LLC becomes delinquent on June 16 and faces administrative dissolution if the biennial report stays unfiled

Nebraska Late Fee Guide →

Nebraska-Specific Compliance Considerations

Biennial, Not Annual, Reporting

Unlike most states, Nebraska LLCs file only every two years, between January 1 and April 1 of each odd-numbered year under Neb. Rev. Stat. 21-125. Every LLC uses the same odd-year cadence regardless of formation date, and an LLC formed in 2026 files its first report in the January 1 to April 1, 2027 window.

Nebraska Is a Mandatory Publication State

Neb. Rev. Stat. 21-193 requires a notice of organization published for three successive weeks in a legal newspaper of general circulation near the LLC's designated office, plus a proof-of-publication filing with the Secretary of State that costs $25 online or $30 in-office. Newspaper rates are set by the paper, not the state, so this is an unbudgeted cost most formation-fee comparisons omit. The statute sets no deadline: 21-193(3) provides that where notice was published late and proof filed, the LLC's earlier acts remain valid. The duty also reaches amendments, mergers, conversions and domestications. A foreign LLC registering in Nebraska has no notice-of-organization publication duty.

June 16 Is the Deadline That Costs Money

Nebraska charges no dollar late fee for a late biennial report, but the Secretary of State treats the report as delinquent after June 16 of the report year and then administratively dissolves the LLC or revokes a foreign LLC's authority. The Application for Reinstatement costs $30; the Application for Late Reinstatement costs $500.

Paper Filing Is a Pure Penalty

Neb. Rev. Stat. 21-192(1)(a) charges $110 in writing versus $100 electronically for the Certificate of Organization, and $30 in writing versus $25 electronically for the biennial report. Filing in writing costs more with no offsetting benefit, since Nebraska publishes no processing time for either channel.

Simple Registered Agent Rules

Nebraska maintains straightforward registered agent requirements without complex residency restrictions. The state allows flexibility in registered agent selection while ensuring proper service of process for legal compliance, and the agent's name and address are confirmed on every biennial report.

Frequently Asked Questions

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.