Form a Business in Nebraska
Filing fees, deadlines, registered agent rules, and tax structure for Nebraska, verified against the Nebraska Secretary of State Bob Evnen, Business Services Division on Jun 11, 2026.
Nebraska at a glance
What makes Nebraska different
- Nebraska is a BIENNIAL state (one of ~5 alongside IA, IN, AK, NY).
- LLC files in ODD years (next April 1, 2027); Corp files in EVEN years (next April 1, 2026) Calendar-based, not anniversary.
- LLC Biennial Report fee: $25-$30 (LLC pays flat-ish fee, no occupation tax tiers).
- Corp Occupation Tax: tiered by paid-up capital stock Domestic Corp $26 minimum / Foreign Corp $52 minimum, up to $23,990 / $30,000 maximum at top tier. Replaces what most states call AR fee.
- LLC formation $100 online / $110 paper (online discount).
- PUBLICATION REQUIREMENT at LLC formation. Notice of Organization in county legal newspaper, 3 consecutive weeks, then file Proof of Publication with SOS within 45 days. Adds $40-$200 typical cost.
- Personal Income Tax: top 4.55% (progressive, phasing down). Same as Corp rate.
- Corporate Income Tax: 4.55% flat (2026, reduced from 7.5% via LB873 of 2022).
Nebraska tax structure
Corporate tax 4.55%, sales tax 5.5%.
For detailed tax planning, see the Nebraska Secretary of State Bob Evnen, Business Services Division and the Nebraska Department of Revenue. File.Business is not a tax preparer, consult a CPA for personalized advice.
Ready to file in Nebraska?
We handle Articles of Organization, registered agent service, annual report monitoring, and ongoing compliance, backed by our canonical Nebraska ruleset (re-verified quarterly against Nebraska Secretary of State Bob Evnen, Business Services Division).
Filing portal: https://www.nebraska.gov/corp_filing/filing/index.cgi