What an LLC costs in Nebraska (2026)

Forming an LLC in Nebraska costs $225 with the newspaper notice. After that the state charges Biennial Report, $28 every two years.

Cost	Amount	When
Certificate of Organization	$100	Once, to form	sos.nebraska.gov
Newspaper notice	about $125	Once, after forming
Biennial Report	Biennial Report, $28 every two years	April 1 of odd-numbered years (delinquent after June 16)	sos.nebraska.gov

What else an LLC owner pays

The fees above are what the state charges the LLC. The bigger cost is tax on the profit: a single-member LLC pays the same income tax and self-employment tax as a sole proprietor. At $100,000 of profit that comes to $25,899 a year in Nebraska, fees included. An S corp election can lower it: LLC vs S corp in Nebraska.

Online filing is $100 ($110 in office). Biennial report is $28 online per the Secretary of State (https://sos.nebraska.gov/sites/default/files/doc/news-releases/Media%20Release%20Third-party%20mailers%20confuse%20business%20entities%20filing%20biannual%20reports..pdf), annualised $14. A Notice of Organization must run in a legal newspaper for three consecutive weeks and the proof filed with the Secretary of State ($25 online); publication_cost assumes about $100 for the newspaper plus the $25 filing.

Questions

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

$100 to file the Certificate of Organization, plus about $125 for the newspaper notice Nebraska requires.

How much does an LLC cost per year in Nebraska?

Biennial Report, $28 every two years.

When is the Nebraska LLC report due?

April 1 of odd-numbered years (delinquent after June 16).

Does an LLC pay Nebraska income tax?

Not by itself, in most cases: a single-member LLC's profit is taxed on the owner's return. Nebraska taxes personal income in 3 brackets, from 2.46% to 4.55% (2026, single filer).

Other states