Forming an LLC in
Nebraska NE
Checked November 4, 2026 · How we score
Filing fee
$100
Articles of Organization
Annual fee
$6.5
per year, normalised
State income tax
4.55%
top rate
Cost rank
#14
of 51, first-year fees
Nebraska LLC costs
| Filing fee | $100 |
|---|---|
| Annual report / franchise fee | $6.5 Biennial report: $13, due April 1 of each odd-numbered year (≈$6.50 per year). |
| First-year state fees | $106.5 |
| Registered agent | Required (about $50–$300/year if you don't use your own address in the state) |
| Newspaper publication | Yes |
| Anonymous ownership | No |
| Processing time | 5 days |
Nebraska taxes for LLCs
| Personal income tax (top) | 4.55% Graduated 2.46%–4.55% in 2026. |
|---|---|
| Corporate income tax | 5.84% 5.84% top rate on net income. |
| State sales tax | 5.5% |
| Franchise / gross receipts | Publication is required for 3 consecutive weeks in a legal newspaper, typically $50–$150 depending on county. |
A single-member LLC is a disregarded entity: profit flows to the owner's personal return. Federal income tax applies in every state. Non-US owners without US-source business income generally owe no US income tax but must file Form 5472 with a pro-forma 1120 each year.
Pros and cons
Why form in Nebraska
- Cheap biennial report
- Falling income tax rates
- Simple biennial reporting
Watch out for
- LLC publication requirement for new LLCs
- Slower filing than most states
Best for: Nebraska-based small businesses · Agricultural LLCs
Nebraska LLC: common questions
How much does an LLC cost in Nebraska?
Filing the Articles of Organization in Nebraska costs $100. After that, expect $13 every two years ($6.50 per year). Biennial report: $13, due April 1 of each odd-numbered year (≈$6.50 per year). A commercial registered agent, if you need one, is typically $50–$300 a year extra.
Do I need a registered agent in Nebraska?
Yes. Nebraska requires every LLC to keep a registered agent with a physical street address in the state to accept legal and tax notices. You can act as your own agent if you live there, but non-residents and owners who want privacy usually pay a commercial agent, typically $50–$300 a year.
Can a non-US resident form an LLC in Nebraska?
Yes. Nebraska does not require US citizenship, residency or an SSN to own an LLC; you need a Nebraska registered agent address and then an EIN from the IRS (by fax or mail with Form SS-4 if you have no SSN). A foreign-owned single-member LLC must also file Form 5472 with the IRS every year, even with no US income. Check what Nebraska publishes, since member or manager names may appear in public filings.
Does Nebraska have a state income tax?
Yes. Graduated 2.46%–4.55% in 2026. LLC profits normally pass through to the owners' personal returns. Corporate income tax: 5.84% top rate on net income.
Does Nebraska require LLC publication?
Yes. Nebraska requires a notice of LLC formation to be published in a legal newspaper for three consecutive weeks, with proof filed with the Secretary of State. It typically costs $50–$150, and failing to publish can cost you your LLC protection.
Sources
Nebraska Secretary of State business filings
- Nebraska Secretary of State / business filing office
- Tax Foundation – 2026 state income tax rates
- LLC University – LLC filing and annual fees by state (cross-check)
Similar states
Not tax or legal advice. Rates and rules change; we check official sources and update every page, but verify with a licensed adviser in the country before acting. Spotted something out of date? Use the correction form below.