Gullia Filing
Nebraska state guide - 6 lessons

How to start an LLC in Nebraska

Nebraska forms LLCs through the Secretary of State's Business Services Division for $100 when you file online, or $110 by mail. Nebraska is also one of a small number of states that requires newly formed LLCs to publish a notice of organization in a local newspaper, a step that has no direct equivalent in most other states and is easy to overlook. This guide covers naming, the registered agent, the filing itself, the publication requirement, tax registration, and the biennial report in the order you will need them.

Nebraska LLC facts at a glance

Nebraska LLC facts at a glance
Official filing agencyNebraska Secretary of State, Business Services Division
Formation documentCertificate of Organization
State filing fee$100
Filing methodsOnline through the Nebraska eDelivery filing system, Mail to Lincoln
Typical processing (recent)3-5 business days
Typical expedited processingNot offered
Registered agentRequired. Must have a physical Nebraska street address and be either a Nebraska resident or a business entity authorized to transact business in Nebraska.
Biennial Report$10, due April 1, odd years
Late penaltyAdministrative dissolution after non-filing
State-level business taxNo franchise tax on LLCs. 5.58%-7.5% corporate income tax if C-Corp elected.
Publication requirementRequired. $40-$200 (varies by county)
Filing fee by method$100 if filed online through the Secretary of State's eDelivery system, or $110 if filed on paper
Publication requirementUnder Neb. Rev. Stat. 21-193, a new LLC must publish a notice of organization for three successive weeks in a legal newspaper of general circulation near its designated office, and file proof of publication with the Secretary of State.
Biennial reportNebraska LLCs file a biennial report, due in odd-numbered years. Confirm the current fee and exact deadline on the Secretary of State's Annual/Biennial Reporting page, since fee schedules are updated there directly and secondary sources are not always current.

Processing times reflect recent official guidance and change often. Check the Nebraska Secretary of State, Business Services Division current processing calendar before you rely on a date.

File it yourself

Nebraska accepts filings directly from business owners. You do not need us, or any other company, to form your LLC. Here is the official portal.

the Nebraska Secretary of State's eDelivery filing system

The Nebraska lessons

  1. 1Name your Nebraska LLCRequired wording, the distinguishable name standard, and how to search before you file.
  2. 2Appoint your Nebraska registered agentWho qualifies, the registered office requirement, and why publication makes the agent's address matter more.
  3. 3File the Certificate of OrganizationThe $100 online fee, what the filing asks for, and the paper alternative.
  4. 4Publish your notice of organizationThe three-week newspaper publication rule under Neb. Rev. Stat. 21-193 and filing proof with the state.
  5. 5Get an EIN and register with Nebraska RevenueThe free IRS EIN and when Department of Revenue registration applies.
  6. 6Open a bank account and file your biennial reportWhat banks require, the biennial report cycle, and staying in good standing.
Start lesson 1

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Official sources

Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team, Corporate formation specialists and registered agents