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How to start a business in Nebraska

The fees, filing links and deadlines for forming and registering a business in Nebraska, with the official page for each step.

Last verified October 24, 2026 General information, not legal, tax or insurance advice. Each fee shows the date we checked it on the official page. Fees change, so confirm on the official page before you pay.

LLC filing fee: $100
LLC, first year (state fees): Varies; see the notes below
$25 biennial report due by April 1, 2027
Corporation filing fee: $100
Annual report: $25
DBA filed with: State
General state license: No
Newspaper notice: Required

How much does it cost to form an LLC or corporation in Nebraska?

To form an LLC, file Certificate of Organization with the Nebraska Secretary of State, Business Services Division for $100 (checked Oct 24, 2026) Neb. Rev. Stat. 21-192 adds $10 for a certificate to the $100 online fee, but the Secretary of State's fee page and form list $100 online ($110 in office) for a domestic LLC with no certificate charge.. You can file online. A corporation files Articles of Incorporation for $100 (checked Oct 24, 2026). Nebraska also requires you to publish a notice of your new business in a newspaper after you form. That filing fee is not the whole bill: see what it costs in the first year.

What does an LLC really cost in its first year in Nebraska?

Filing fees are only part of the cost. Here is every state fee and minimum tax we found that a new LLC must pay to form and stay in good standing for its first year. Example: Single-member LLC filed online at standard speed, operating from day one with no employees; licenses every business must hold are counted, sales tax permits are listed separately.

State fee	Cost	When	Checked
Certificate of Organization filing fee (online)	$100 Statute 21-192 adds $10 for a certificate; the Secretary of State's fee page and form do not charge it for domestic LLCs.	at filing	Oct 24, 2026
Nebraska.gov eDelivery transaction fee on the filing	$2 eDelivery says the fee is at least $2.00 per transaction; the exact amount is shown at checkout.	at filing, when filed online through eDelivery (card only); from December 7, 2026 the new system adds $1.75 for ACH or $1.75 plus 2.49% for a card instead	Oct 24, 2026
Newspaper notice of organization (three successive weeks)	Note Charged by the newspaper, not the state. Neb. Rev. Stat. 33-141 sets maximum legal notice rates per line (50 cents for the first insertion); the total depends on the notice's length and the paper.	after the Certificate of Organization is filed	Oct 24, 2026
Filing the proof of publication with the Secretary of State	$25	after the third week of publication ($30 in office; online filing adds the portal fee)	Oct 24, 2026

First-year total: some fees are set locally or shown only at checkout
$25 biennial report due by April 1, 2027 at least $127: formation $100 online, the Nebraska.gov eDelivery fee (at least $2; the exact amount shows only at checkout) and $25 to file the proof of newspaper publication. The first $25 biennial report, due by April 1, 2027, is shown below the total, not counted in it. The newspaper's charge for running the notice three weeks is on top of this and is set by the paper. From December 7, 2026 the new filing system replaces eDelivery, and card payments add $1.75 plus 2.49% (ACH $1.75). Paper filings cost $5 more each. Excludes trade names, sales tax registration, city licenses and occupation taxes, registered agent services.

After the first year: The $25 biennial report ($30 on paper) is due every odd-numbered year between January 1 and April 1; missing it by June 16 leads to administrative dissolution. A trade name, if you register one, lasts 10 years and renews for $110.

Fees that apply only in some cases

State fee	Cost	When	Checked
Trade name registration Optional, if you do business under a name other than the LLC's legal name; $110 in office; lasts 10 years; also one newspaper notice and a free affidavit of publication within 45 days	$100	before using the name	Oct 24, 2026
Sales and use tax permit If you make retail sales, rent or lease property or provide taxable services; one per retail location; no renewal	Note The Department of Revenue's pages do not state a fee.	before making sales	Check when you file
Unemployment insurance tax account If you hire employees	Note The Department of Labor's pages do not mention a registration fee.	when you hire	Check when you file

Not included: city or county licenses, a registered agent service if you hire one, and optional extras such as expedited filing. Fees can change after the date shown; confirm on the official page before you pay.

Do I need to register a DBA in Nebraska?

If you do business under a name that isn’t your legal name, register it as an assumed name (DBA) with the state for $100 (checked Oct 24, 2026).

How to file a DBA

Does Nebraska require an annual report?

Yes. The fee is $25 (checked Oct 24, 2026) The $30 paper fee is on the Secretary of State's 2025 LLC reinstatement form; the $25 online amount comes from the general filing fee in Neb. Rev. Stat. 21-192(1), and the Secretary of State's fee page does not list the biennial report itself.. LLCs file a biennial report between January 1 and April 1 of each odd-numbered year, starting with the odd year after the year of formation (April 1, 2027 for an LLC formed in 2026). Reports not filed by June 16 lead to administrative dissolution. The fee is $25 filed online or $30 on paper.

Initial report: No. (checked Oct 24, 2026) No initial report. The first LLC biennial report is due in the odd-numbered year after formation.

Does Nebraska have a franchise or privilege tax?

No franchise tax for LLCs; they file a biennial report instead. For-profit corporations pay a biennial occupation tax to the Secretary of State with their even-year report, based on paid-up capital stock, from $26 (capital up to $10,000) to $23,990 (over $100 million). It is assessable January 1 of each even year, the Secretary of State asks for it by March 1, and it is delinquent after April 15.

How do I register for state taxes in Nebraska?

Register with the state revenue agency for sales tax and withholding, and open an unemployment insurance account once you hire your first employee.

Does Nebraska require a general business license?

No. Nebraska doesn’t issue one general business license; what you need depends on your activity and where you operate.

The Secretary of State says Nebraska has no general business license. Businesses that make retail sales, rent or lease property, provide taxable services or have employees register with the Department of Revenue online or on Form 20. A sales tax permit is needed for each retail location and does not need renewal; the Department's pages do not state a fee. Cities may levy local sales and occupation taxes, so check with the city or county. No statewide local license lookup was found; the Department of Economic Development suggests contacting its field representatives for local questions.

What local licenses will I need in Nebraska?

Cities and counties set their own licenses, zoning and permits. Call your city or county clerk with your business type and address before you open.

Omaha (city)
No general city business license in Omaha (per the city's ONEBiz page, checked 2026-10-24). Some activities need city licenses or permits (for example liquor, arborists, building trades, firearms dealers, taxicabs), and restaurants (2.5% of food and beverage sales), tobacco sellers (3%) and hotels (5.5%) pay city occupation taxes.

When do I need workers’ comp in Nebraska?

1 or more employees.

Employers with one or more employees must carry coverage. Household domestic servants are excluded, and agricultural employers are exempt unless they employ 10 or more unrelated full-time workers on each working day for 13 weeks in a year. Sole proprietors, partners and LLC members who work in the business are not covered unless they elect coverage in writing with their insurer. Corporate officers who own 25% or more of the stock are not employees unless they elect coverage. Independent contractors are not covered; the court decides case by case with a multi-factor test. Failing to carry coverage can bring fines of up to $1,000 per day.

What else should I know about starting a business in Nebraska?

LLC Certificates of Organization and corporate Articles of Incorporation cost $100 online or $110 in office. Every new LLC must publish a notice of organization once a week for three successive weeks in a legal newspaper of general circulation near its designated office, then file the newspaper's proof of publication with the Secretary of State ($25 online, $30 in office). The statute sets no deadline, but acts taken before late publication are only validated once the notice runs and proof is filed. Corporations publish the same way in the county of their principal office and also file proof. The newspaper sets its own charge; state law caps legal notice rates per line (Neb. Rev. Stat. 33-141). Online filing through eDelivery adds a Nebraska.gov fee of at least $2 per transaction, paid by card. On December 7, 2026 the Secretary of State moves online filing to a new system at business.nebraska.gov (new login required); card payments there add $1.75 plus 2.49% and ACH payments add $1.75. LLCs file a biennial report in odd-numbered years by April 1 (delinquent after June 16); corporations file a biennial occupation tax report in even-numbered years by March 1 (delinquent after April 15). Missed reports lead to administrative dissolution. Trade name registration is optional: $100 online or $110 in office, good for 10 years, with one newspaper notice and a free affidavit of publication due within 45 days or the registration is cancelled; renewal is $110 by phone. A 2026 bill (LB1014) to allow LLC notices on a Secretary of State web page for $20 was not enacted.

What to double-check for Nebraska?

A few details below aren't spelled out on the state's own pages. Confirm them on the official page before you file.

Note Nebraska statute 21-192 adds $10 for a certificate to the $100 online Certificate of Organization fee, but the Secretary of State's fee page and form list only $100 online ($110 in office). Confirm the amount at checkout. https://sos.nebraska.gov/business-services/forms-and-fee-information
Note The $25 online biennial report fee comes from the general filing fee in statute 21-192; the Secretary of State's fee page does not list the report itself, and its reinstatement form shows $30 on paper. https://nebraskalegislature.gov/laws/statutes.php?statute=21-192
Note The newspaper sets its own charge for the three-week notice of organization; state law caps legal notice rates per line (statute 33-141). Ask the newspaper for a quote. https://nebraskalegislature.gov/laws/statutes.php?statute=33-141
Note Online filing moves to a new system at https://business.nebraska.gov on December 7, 2026, replacing eDelivery; card payments add $1.75 plus 2.49% and ACH adds $1.75. This page's filing link and portal fee will change then. https://sos.nebraska.gov/new-online-business-filing-system
Note The eDelivery fee is stated as at least $2.00 per transaction; the exact amount shows at checkout. https://www.nebraska.gov/apps-sos-edocs/
Note The Department of Revenue's pages do not say whether a sales tax permit costs anything. https://revenue.nebraska.gov/businesses/starting-business-nebraska

What to do next

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Sources

Official pages checked on October 24, 2026.