Nebraska LLC Formation Costs — Complete Fee Breakdown
Nebraska is one of the most affordable states for LLC formation and maintenance. The $100 filing fee combined with only a $13 biennial report every two years makes Nebraska's ongoing costs among the lowest nationally. For the formation process, see our LLC guide.
One-Time Formation Costs
| Fee | Amount | Notes |
|---|---|---|
| Certificate of Organization (online) | $100 | Filed at sos.nebraska.gov |
| Certificate of Organization (mail) | $110 | Paper filing |
| Name reservation (optional) | $15 | 120-day hold |
| EIN | Free | IRS — no charge |
| Operating agreement | Free-$2,500 | Free with our service |
| Our formation service (optional) | our service fee | Includes state fee + agent + agreement |
Minimum cost to form (DIY online): $100
Ongoing Costs
| Fee | Amount | Frequency |
|---|---|---|
| Biennial Report | $13 | Every 2 years (odd years, April 1) |
| Registered agent service | $99/year | Annual (Billed annually) |
| Sales tax permit | Free | If applicable |
| City/county business license | Varies | Depends on location |
Minimum ongoing cost: $6.50/year (that's $13 over 2 years)
Nebraska vs. Other States
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Get Started| State | Formation Fee | Annual/Biennial Fee | Franchise Tax | Total First Year |
|---|---|---|---|---|
| Nebraska | $100 | $13/2 years | None | $100 |
| California | $70 | $20/year + $800 franchise tax | $800 | $890 |
| Oregon | $100 | $100/year | None | $200 |
| Delaware | $90 | $300/year | $300/year | $390 |
| Wyoming | $100 | $60/year | None | $160 |
| Illinois | $150 | $75/year | None | $225 |
Nebraska's combination of moderate formation fee ($100) and ultra-low maintenance ($6.50/year effective) makes it one of the cheapest total-cost LLC states in the country.
Hidden Costs to Consider
Nebraska sales tax compliance:
- If your LLC sells taxable goods: sales tax software ($50-$200/month for automation)
- Filing sales tax returns (time cost — monthly/quarterly depending on volume)
- Sales tax rate: 5.5% state + up to 2% local
City/county licenses:
- Omaha: Business license required (~$40-$100/year depending on type)
- Lincoln: Occupation tax/license varies by business type
- Smaller cities: May or may not require local licensing
Professional licensing (if applicable):
- Varies by profession (real estate, insurance, contractors, etc.)
- Check Nebraska Department of Health and Human Services, Department of Banking, or relevant board
FAQ
What's the absolute minimum cost for a Nebraska LLC?
$100 — just the online Certificate of Organization filing. If you serve as your own registered agent and draft your own operating agreement, $100 gets you formed.
Why is Nebraska so cheap compared to California?
California charges an $800/year franchise tax minimum regardless of revenue. Nebraska has no franchise tax at all. California's minimum annual cost is $820; Nebraska's is $6.50 .
Are the filing fees tax-deductible?
Yes. The $100 formation fee, $13 biennial fee, and registered agent costs are all deductible business expenses on your federal and Nebraska tax returns.