Free Online Calculator
Nebraska LLC Annual Tax & Fee Calculator
Calculate your total costs for forming and maintaining an LLC in Nebraska. Publication requirement.
Need Registered Agent Service?
Required if no NE address
+ Publication requirement: $100 - $200
First Year Total
$118
One-Time Formation Costs
Annual Fees
Publication Requirement
Must publish notice in newspaper for 3 consecutive weeks
Estimated cost: $100 - $200
Very Low Ongoing Costs
Nebraska has some of the lowest LLC maintenance costs. Great choice for budget-conscious business owners.
Nebraska LLC Key Facts
Important information for Nebraska LLC owners
Publication requirement
Very low biennial fee ($13)
Central US location
Agricultural economy
Nebraska LLC Deadlines & Due Dates
Important dates for Nebraska LLC compliance
Annual Tax Due
April 15 (if applicable)
Annual Report
April 1 every two years
Processing Time
5-7 business days
Nebraska LLC Forms
Required forms for Nebraska LLC compliance
Nebraska LLC FAQ
Common questions about Nebraska LLC taxes and fees
LLC Formation and Annual Costs in Nebraska (2026)
Forming an LLC in Nebraska requires a $105 filing fee paid to the Nebraska Secretary of State. After formation, Nebraska LLCs must pay a $13 biennial fee for the biennial report. New LLCs must also complete a publication requirement, costing an estimated $100 - $200.
| Fee Type | Amount | Frequency |
|---|---|---|
| Articles of Organization (filing fee) | $105 | One-time |
| Biennial Report | $13 | Every 2 years |
| Publication Requirement | $100 - $200 | One-time |
| Registered Agent (optional, if using service) | $125/year | Yearly |
Your total first-year cost (filing fee + biennial fee) is approximately $118 plus publication costs ($100 - $200). Ongoing costs are $7 per year.
Nebraska LLC Compliance Requirements
Maintaining your Nebraska LLC in good standing requires meeting several compliance obligations.
Biennial Report: Nebraska LLCs must file a biennial report April 1 every two years. The filing fee is $13.
Registered Agent: Every Nebraska LLC must maintain a registered agent with a physical address in the state. The registered agent receives legal and tax documents on behalf of the LLC. You can serve as your own registered agent or hire a professional service (typically $125/year).
Operating Agreement: While Nebraska does not legally require an operating agreement, having one is strongly recommended. It defines ownership structure, member roles, profit-sharing, and management procedures for your LLC.
Publication Requirement: Must publish notice in newspaper for 3 consecutive weeks. The estimated cost is $100 - $200.
EIN (Employer Identification Number): All LLCs with more than one member, or that have employees, need an EIN from the IRS. Single-member LLCs without employees can use their Social Security number but obtaining an EIN is still recommended for banking and tax purposes. Applying is free through the IRS website.
Tax Treatment of Nebraska LLCs
Nebraska LLCs are classified as pass-through entities for federal tax purposes. A single-member LLC is treated as a disregarded entity (reported on Schedule C of the owner's personal return), while a multi-member LLC is taxed as a partnership (filing Form 1065 with K-1s issued to each member).
Nebraska taxes LLC income at personal income tax rates ranging from 2.46% to 5.84%. LLC profits pass through to members and are reported on their personal Nebraska tax returns. Nebraska does not impose any separate franchise tax on LLCs.
S-Corp Election: Nebraska LLCs can elect S-Corp tax status by filing IRS Form 2553. This can reduce self-employment taxes for profitable LLCs by splitting income between a reasonable salary (subject to payroll taxes) and distributions (not subject to SE tax). This election is typically beneficial when your LLC consistently earns over $40,000-$50,000 in annual profit.
Official Nebraska Resources
- Nebraska Secretary of State
Business filings
- Nebraska Department of Revenue
Tax information
Fees are subject to change. This calculator provides estimates based on current Nebraska law. Consult with a tax professional or attorney for advice specific to your situation. Fee information accurate as of January 12, 2026.