Nebraska LLC Cost (2026)

By Edmond Hui · Fees verified July 29, 2026 against the Nebraska Secretary of State fee schedule

In Nebraska, the first-year state cost of an LLC is $137.50, before any registered-agent service. Forming an LLC in Nebraska costs $100 to file the Certificate of Organization with the state, the Biennial Report costs $25 every two years.
Bar chart of LLC costs in Nebraska: $137.50 in unavoidable state charges in the first year and $12.50 a year after that. Nebraska charges $25 for its biennial report.
The recurring figure covers the biennial report plus any flat state entity tax. Source: Nebraska's published filing fee schedule, verified July 2026.
Certificate of Organization$100
Biennial Report$25
First-year state cost$137.50
Five-year state cost$187.50

How much does it cost to form an LLC in Nebraska?

Nebraska's Certificate of Organization is $100 filed electronically and $110 filed in writing under Nebraska law, and the same split applies to the biennial report: $25 electronic, $30 paper. Because the report is biennial - due between January 1 and April 1 of odd-numbered years - the recurring Secretary of State cost averages roughly $12.50 a year, the lowest ongoing paperwork cost of these five states apart from Montana's waived report. The real Nebraska-specific cost is publication: Nebraska law requires a notice of organization to run for three successive weeks in a legal newspaper near the LLC's designated office, and the proof-of-publication filing itself costs $30 in-office or $25 online on top of whatever the newspaper charges. Name reservation is $30, records copies are $1 per page, and a certificate with the state seal is $10.

Which fees does a Nebraska LLC pay, and how often?

CostAmountHow oftenCharged by
Certificate of Organization$100One timeNebraska Secretary of State
Same filing, submitted on paper$110One timeNebraska Secretary of State
Biennial Report$25Every 2 yearsNebraska Secretary of State
Newspaper publicationN/AOne timeThe legal newspaper you choose, near the LLC's designated office
Certificate of Publication filing$25One timeNebraska Secretary of State
Required state cost, first year$137.50N/AN/A
Registered agent service (optional)$50 to $300Every yearCommercial provider
Name reservation (optional)$30One timeNebraska Secretary of State
Certificate of good standing (optional)$10Per copyNebraska Secretary of State

Nebraska law sets the fee at "one hundred ten dollars if the filing is submitted in writing and one hundred dollars if the filing is submitted electronically"; the SOS fee page states the same as "$110 (In-Office) / $100 (Online)."

: Nebraska imposes no franchise or privilege tax on LLCs. Nebraska's corporate occupation tax is levied on "every corporation for profit" based on paid-up capital stock and does not reach limited liability companies.

Nebraska law requires notice of organization to be published "three successive weeks in some legal newspaper of general circulation near the designated office of the limited liability company", and the same section requires that "proof of publication of any of the notices shall be filed in the office of the Secretary of State." There is NO statutory deadline: the statute expressly provides that where notice was not given but is later published for the required time and proof is filed, "the acts of the limited liability company prior to, as well as after, such publication shall be valid." The SOS charges $30 in-office / $25 online to file the Affidavit/Proof of Publication (matching the general filing fee in the fee statute). Nebraska publishes no total dollar cost, because it depends on notice length, but the state's legal-notice law fixes a statutory MAXIMUM per-line rate for legal notices, measured at single column, standard newspaper measurements of eight-point type and pica width of eleven, with a statutory conversion table for other type sizes and widths. The rate provision opens 'Beginning October 1, 2023' and sets 50 cents per line for the first insertion. The subsequent-insertion figure of 43.34 cents was inserted by a 2026 Nebraska law, effective 2026-07-18; before that date it was 39.4 cents. A newspaper may agree to a lower rate. Verified against the statute's own source note on 2026-09-01. The duty also reaches amendments, mergers, conversions and domestications, and dissolution notice is published under a separate dissolution provision. Verified 2026-09-02: that provision is MANDATORY and its run is fixed ("A dissolved limited liability company shall publish notice of its dissolution", "published three successive weeks in some legal newspaper of general circulation in the county in this state in which the dissolved limited liability company's principal office is located"), which is why Nebraska is the counterexample to the elective dissolution notice most states have. A FOREIGN LLC registering in Nebraska has no notice-of-organization publication duty: the publication provision keys the notice to the domestic certificate of organization, and the SOS fee schedule has no proof-of-publication line for foreign LLCs. Note also that 'exceptional legal notices' are excluded from the legal-notice rate cap.

Registered agent is listed separately because it is a commercial service, not a state charge. Commercial registered-agent services, not a state charge. Range and $125 midpoint match the assumption used by /tools/llc-true-cost. Most states let you serve as your own registered agent at no cost if you have a physical in-state address. Run your own numbers in the true-cost calculator. For what formation services charge on top of these state fees, see the best LLC services in Nebraska.

Next steps for an LLC in Nebraska

What does a Nebraska LLC cost over five years?

State charges only in the first column; the second adds a registered-agent service at the $125/yr market midpoint.

PeriodState cost onlyWith registered agent
Year 1 (formation + first filing)$137.50$262.50
Each year after$12.50/yr$137.50/yr
Five-year total$187.50$812.50

First filing timing: Under Nebraska law the first biennial report is due between January 1 and April 1 of the odd-numbered year following the calendar year in which the LLC was formed, so an LLC formed in 2026 files its first report in the January 1 - April 1, 2027 window.

Is Nebraska expensive compared with other states?

Nebraska ranks 18th cheapest of 50 states on first-year cost , $94.66 below the $232.16 national average. On ongoing annual cost it ranks 14th.

Cheaper stateFirst-year costYou would save
Montana$35$102.50
Arizona$50$87.50
Missouri$50$87.50

A cheaper filing fee elsewhere rarely saves money if you live and operate in Nebraska. Doing business here with an out-of-state LLC generally means registering it as a foreign LLC in Nebraska anyway. Paying both states. See foreign qualification in Nebraska before forming elsewhere to save on fees.

When is the Nebraska filing deadline, and what happens if you miss it?

Biennial Report

Frequencyevery two years
DueBetween January 1 and April 1 of each odd-numbered year. Neither s 21-125 nor s 21-151 states a June delinquency date; what s 21-151 provides is that the Secretary of State may administratively dissolve a company that does not deliver its biennial report within sixty days after the due date.
Fee$25

Nebraska charges no separate late fee, but the Secretary of State treats the report as delinquent after June 16 of the report year, at which point the LLC is administratively dissolved (or a foreign LLC's authority revoked); reinstatement is $30 and late reinstatement is $500.

The SOS states that reports not filed by the June 16 delinquency date mean "your company will be administratively dissolved or have its authority administratively revoked." The Application for Reinstatement is $30; the Application for Late Reinstatement is $500.

Full Nebraska annual report filing guide · Deadline calculator

What cost traps are specific to Nebraska?

Paper filing costs $10 more on formation and $5 more on every report

Nebraska law charges $110 in writing versus $100 electronically for the Certificate of Organization, and $30 in writing versus $25 electronically for the biennial report. Filing by mail is a pure penalty with no benefit.

Nebraska is a mandatory-publication state

Nebraska law requires a notice of organization published for three successive weeks in a legal newspaper near the LLC's designated office, plus a proof-of-publication filing that costs $30 in-office or $25 online. Newspaper rates are set by the paper, not the state, so this is an unbudgeted cost most formation-fee comparisons omit.

June 16 is the real deadline, and missing it can cost $500

The biennial report is due April 1 of odd-numbered years but becomes delinquent June 16, and the SOS then administratively dissolves the LLC. Reinstatement is $30 if handled promptly but the Application for Late Reinstatement is $500.

Frequently Asked Questions

Where do these numbers come from?

Every fee above was checked against Nebraska's own published sources on July 29, 2026 , the Nebraska Secretary of State fee schedule, the governing statute, and where a state-level tax applies, the state tax authority. Commercial formation-service pages were not used.

The first-year total is the Certificate of Organization fee plus the first year of any recurring state charge plus the Affidavit/Proof of Publication filing fee. It leaves out what the newspaper charges, for which the state publishes no rate. Where a state's first report is not due until the following year, that is noted above. The five-year total is the filing fee plus five years of recurring charges, which avoids the timing question entirely. Registered-agent service is excluded from all state figures.

Sources

21 documents

Each entry below is a document recorded in our verified Nebraska 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.

More for Nebraska LLCs

Edmond Hui

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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