Form Your Nebraska LLC
Nebraska offers a business-friendly environment with some of the lowest ongoing LLC maintenance costs in the country. The filing fee is $100 (online), and Nebraska only requires a Biennial Report every two years for just $13 — among the cheapest annual compliance costs of any state. File your Certificate of Organization with the Nebraska Secretary of State at sos.nebraska.gov.
Why Nebraska Stands Out for LLCs
Nebraska's combination of low biennial reporting costs ($13 every two years), no franchise tax, and the Nebraska Uniform LLC Act creates a streamlined environment for LLC owners. The state's economy — anchored by agriculture, insurance (Omaha is the insurance capital of the Midwest), fintech, and logistics — generates diverse opportunities.
What's Included through our service
- Certificate of Organization preparation and filing with the Nebraska Secretary of State
- $100 state filing fee paid directly to the state on your behalf
- Registered agent service with a physical Nebraska street address ($99/year, separate service)
- Custom operating agreement template tailored to Nebraska's statutory defaults
- EIN application assistance
- Online dashboard for documents and compliance tracking
Nebraska LLC at a Glance
| Item | Detail |
|---|---|
| Formation document | Certificate of Organization |
| State filing fee | $100 (online) / $110 (mail) |
| Filed with | Nebraska Secretary of State |
| Filing portal | sos.nebraska.gov |
| Our formation fee | our service fee |
| Processing time | 2-3 business days (online) |
| Ongoing maintenance | $13 Biennial Report (every 2 years, odd-numbered years, due April 1) |
| State sales tax | 5.5% |
| Governing statute | the Nebraska Uniform LLC Act |
| Registered agent | Required — physical NE street address |
Complete LLC Formation Guide
Our step-by-step formation guide walks you through everything required to form an LLC in Nebraska — from choosing a name through the Business Entity Search to filing your Certificate of Organization at sos.nebraska.gov.
After You're Formed
Once your LLC is active, there are ongoing requirements to maintain good standing — primarily the $13 Biennial Report filed in odd-numbered years by April 1.
Choose the Right Structure
Not sure if an LLC is the best fit? Our comparison guides break down LLCs versus corporations, sole proprietorships, and S-corps under Nebraska law.
Explore LLC Types
From single-member to professional LLCs, learn about the different LLC structures available in Nebraska. Note: Nebraska does not authorize Series LLCs.
Industry-Specific Guidance
Whether you're in agriculture, insurance, fintech, logistics, or food processing — our industry guides cover the specifics of forming an LLC for your field in Nebraska.
Nebraska Tax Overview
Understand your tax obligations as a Nebraska LLC. State income tax ranges from 2.46% to 5.84% (recently reduced under LB 754), plus Nebraska's 5.5% sales tax applies to tangible goods.
Helpful Guides
Our practical guides cover scenarios like forming an LLC as a non-resident, converting a sole proprietorship, and what to do if you miss your Biennial Report deadline.
Filing fees and requirements verified as of May 2026. Check your state's filing authority website for current information.
Ready to Start?
Forming a Nebraska LLC starts with filing a Certificate of Organization with the Secretary of State. We handle the filing, registered agent designation, and operating agreement on your behalf.