Nebraska LLC compliance for 2026: biennial report due January 1 to April 1 of odd years, the mandatory publication rule, registered agent duties and state taxes.
This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state publishes about filing deadlines, fees, and the consequences of missing them, with the sources this page cites. It cannot tell you what your own company owes: the date turns on when and where you formed, states change these rules between our reviews, and in several states an entity-level tax falls due in a year when no report does. Confirm your own dates with the filing office named on this page before you rely on one here, because the penalty for missing a deadline can be administrative dissolution of the company.
Frequently Asked Questions
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.
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.
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.
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.
Sources
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.
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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.
