Nebraska LLC Filing Fees for 2026
Here is the full fee picture for a Nebraska LLC, formation through maintenance. The state charges $100 to file the Certificate of Organization electronically ($110 in office) under Neb. Rev. Stat. § 21-192(1)(a), and after that the only recurring state filing is a biennial report in odd-numbered years. A caution on older guides: Nebraska raised its LLC filing fees in July 2021, so figures quoted from before then are obsolete.
Formation Fees (One-Time)
| Filing | Amount | Notes |
|---|---|---|
| Certificate of Organization, online | $100 | Filed through the SOS eDelivery system; fee per § 21-192(1)(a) |
| Certificate of Organization, in office | $110 | Same document filed on paper |
| Notice of organization publication | Set by the newspaper | Required; published in a legal newspaper near the designated office, with proof of publication filed with the SOS |
| Name reservation (optional) | Per SOS fee schedule | Only if you need to hold a name before filing |
| EIN | Free | Direct from the IRS at irs.gov |
| Our formation service (optional) | $199 | Preparation and filing, first year of registered agent service included; state fee and newspaper charge additional |
Nebraska calls its formation document a Certificate of Organization, not Articles of Organization, and its forms carry no form numbers.
Ongoing Fees
| Item | Amount | Frequency |
|---|---|---|
| Biennial report | $25 online (plus small portal fee) / $30 paper | Odd-numbered years, due April 1; details |
| Registered agent service (ours) | $99/year | First year included with the $199 formation service |
| Change of designated office / registered agent | $25 online / $30 in writing | Only when you change agent or office (§ 21-114) |
| Sales tax permit | Free to register | If you sell taxable goods or services |
| Local licenses | Set by each city or county | Varies by location and industry |
No franchise tax applies to Nebraska LLCs, and the report cycle skips even-numbered years entirely, so the mandatory recurring state charge averages $12.50 a year for an online filer paying $25 every other year.
Registering Across State Lines
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Get StartedA foreign LLC coming into Nebraska files for a Certificate of Authority: $100 online plus a mandatory $10 certificate fee ($110 total online), or $120 in office, under § 21-192 and § 21-156. Our foreign qualification service, for entering Nebraska or taking a Nebraska LLC elsewhere, is $199 plus the state fees.
Charges People Forget to Budget
- The newspaper. Publication of the notice of organization is a real requirement, and the legal newspaper sets its own rate by county.
- Portal transaction fees. Online filings through the state system add a small processing charge on top of the statutory fee.
- Report corrections. Amending an already-filed biennial report is its own $30 filing per report year.
- Professional licensing. Regulated professions pay their own boards separately from anything the Secretary of State charges.
FAQ
What is the minimum I can pay to form a Nebraska LLC?
Filing yourself: $100 to the state for the online Certificate of Organization, plus whatever your legal newspaper charges for the required publication.
What happened to the very low report fee I saw elsewhere?
Nebraska's fee schedule changed on July 1, 2021, standardizing LLC filings at $25 online and $30 on paper under § 21-192(1). Guides showing smaller report or change fees are quoting the pre-2021 schedule.
Are these fees deductible?
Yes. State filing fees, the publication charge, and registered agent service are ordinary business expenses on federal and Nebraska returns.
What does year one look like with your service?
$199 covers preparation, filing, and the first year of registered agent service; you pay the state's $100 filing fee and the newspaper's publication charge on top. Your first biennial report is not due until the first odd year after formation, and the agent service renews at $99 a year.