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What Does an LLC Cost in Nebraska?

Nebraska: $125 in state fees to form online, $100 for the Certificate of Organization plus $25 to file the proof of the required newspaper publication, and then a biennial report every odd numbered year that averages $12.50 a year at the statutory electronic price. The two numbers Nebraska will not give you are the newspaper's own publication charge, which the state never publishes, and a single settled online report price, because the statute says $25 and a Secretary of State news release says $28.

By the LLCForming research teamFees checked Nov 8, 2026

Year one: what you pay to exist

Year-one cost in Nebraska	Amount
Certificate of Organization, Secretary of State	$100 online, $110 in office
Proof of publication filing, Secretary of State	$25 online, $30 in office
Newspaper publication, three successive weeks	Required. The legal newspaper sets its own charge; the state publishes no amount, so it is not in the total
EIN from the IRS	$0
Operating agreement (you write it, not filed)	$0
Total state cost, year one	$125 online, $140 in office, plus the newspaper's charge

That is the complete required state charge to form online, and the second line is the one most guides skip: Nebraska formation is not finished when the certificate is filed, because section 21-193 requires the notice of organization to run three successive weeks in a legal newspaper near the designated office and the proof of that publication to be filed with the Secretary of State. Two amounts are honestly left out of the $125. The newspaper's charge is real and mandatory, but each legal newspaper sets it and no official amount exists to print. And section 21-192(1)(a) ends its formation fee sentence with the words "and ten dollars for a certificate": the Secretary of State's schedule shows that $10 add on only for the foreign Certificate of Authority, and the domestic form prints $110 and $100 flat, so this site does not add it to the domestic total and flags the wording here instead of hiding it. The optionals are priced plainly. A name reservation is $30 under the Secretary of State's schedule for 120 days, and the statute, section 21-192(1), also lists a $25 electronic filing tier for it. A trade name is $100 online or $110 in office for a 10 year term, plus the newspaper's charge for one publication, with its proof filed at no fee within 45 days. Serving as your own agent for service of process at your own designated office costs nothing; hiring a commercial agent service is a market purchase, not a state fee.

Every year after: the cost of staying alive

Recurring cost in Nebraska	Amount
Biennial report, due January 1 to April 1 in odd numbered years	$25 electronically under section 21-192, $30 on paper. A Secretary of State news release says $28 online; see below
Biennial report averaged per year	$12.50
Franchise or occupation tax on a default pass-through LLC	$0. No flat entity charge applies; classification follows federal under section 21-104(d)
Pass-through entity tax (PTET)	Elective and income based; excluded from the flat total
Typical recurring total	$12.50/yr averaged

A recurring average of $12.50 a year comes with a hard calendar attached. The biennial report is due January 1 to April 1 of each odd numbered year and is delinquent June 16. Under section 21-151, an LLC that does not deliver its report within 60 days after the due date can be administratively dissolved, after the Secretary of State serves its determination and a further 60 days pass without correction. Bringing a domestic LLC back costs $60 in the Secretary of State's own reinstatement packet, the $30 missed biennial report plus a $30 reinstatement fee, filed by mail or in person only, because online filing is not available for reinstatement. Wait more than five years after the dissolution and the application fee alone is $500 under section 21-192(5), with past report fees and interest possibly also applying. A foreign LLC gets none of this: foreign companies cannot reinstate and must re-qualify with a new Certificate of Authority.

What drives the Nebraska total, year one vs. later

Nebraska's year one is two state filings, not one: $100 for the Certificate of Organization online and $25 to file the proof of publication, $125 in total, with the legal newspaper's own three week charge sitting on top at a price the state does not publish. Later years are close to free. The only recurring state charge is the biennial report in odd numbered years, $25 electronically under section 21-192(1) or $30 on paper, which averages $12.50 a year, and a default pass-through LLC owes no franchise tax, no occupation tax, and no other flat entity charge. One figure on this page is carried with an open disclosure rather than settled: a Secretary of State news release quotes the online biennial report at $28, $3 above the statutory electronic fee, and no primary source explains the difference, so the calculator uses the statutory $25 and this page tells you to confirm the total in the filing portal. The Nebraska total is therefore driven by compliance, not by the fee level. Miss the report and the company faces administrative dissolution and a $60 reinstatement. Close it on purpose and the state charges twice, for a Statement of Dissolution and a Statement of Termination, plus a second mandatory publication.

The Nebraska fees around the formation

Most Nebraska LLC filings follow one pattern in section 21-192 and the Secretary of State's schedule: $25 online through eDelivery and $30 in office, with formation and foreign qualification carved out at $100 and $110. These are the lines a Nebraska LLC is most likely to meet:

Nebraska filing	Fee
Name reservation (120 days, transferable)	$30 per the Secretary of State's schedule ($25 electronic tier in section 21-192(1))
Statement of change (designated office or agent for service of process)	$25 online, $30 in office
Certificate of Authority (foreign LLC registering, plus $10 for the certificate)	$110 online, $120 in office, all in
Notice of Cancellation (foreign LLC withdrawal)	$25 online, $30 in office
Trade name registration (10 years)	$100 online, $110 in office
Trade name proof of publication (due within 45 days)	$0
Statement of Dissolution	$25 online, $30 in office
Statement of Termination	$30
Reinstatement after administrative dissolution ($30 report plus $30 fee)	$60 total
Late reinstatement, more than five years after dissolution	$500
Certified copies	$1 per page, plus $10 per certificate

The elective pass-through entity tax, in plain terms

Nebraska's pass-through entity tax is an election, not a charge. An eligible partnership, a category the Department of Revenue defines to include an LLC treated as a partnership for federal income tax purposes, may elect each year to be taxed at the entity level on its Nebraska apportioned net income, computed at the highest individual income tax rate, and the owners then claim a refundable credit for their share of the tax paid. That rate changes by year in the Department of Revenue's own materials, so this page prints no fixed PTET rate. Because the tax is elective and income based, it is excluded from the totals on this page, as are the members' own Nebraska income taxes on pass-through income, which are owner level taxes and not an LLC charge.

Run your own version, with an optional registered agent added, in the LLC cost calculator. Every state's year-one and recurring totals sit in one table on the national cost hub, and if a service would act as your agent, the registered agent price tracker follows what that costs at each tracked provider. If you would rather a service handled the filing, the services comparison prices that honestly, renewals included.