How to Start an LLC in Nebraska (2026)

Filing fee: $100 · Agency: Nebraska Secretary of State

Processing time: 3 business days.

Annual report: Biennial report fee: $28.

Franchise tax: Nebraska does not impose a franchise tax on LLCs. LLCs are exempt from this tax unless they elect to be taxed as a corporation.

Notes: Nebraska requires LLCs to publish a Notice of Organization in a legal newspaper for three consecutive weeks after formation, and then file proof of publication with the Secretary of State.