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How Much Does an LLC Cost in Nebraska? Fees & Taxes in NE

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Last updated February 17, 2023

Written by Dmytro Kondratiev

Editor, lawyer

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The most cost-efficient way to start an LLC in Nebraska is to pay the state fee and file the Certificate of Organization (Articles of Organization) with the Secretary of State (Statute 21-117) and publish it in the newspaper.

However, it's difficult to determine the exact cost of an LLC in the state, as there are also registered agent fees, taxes, and other additional fees. Thus, roughly speaking, forming an LLC in Nebraska may cost you anywhere from $239 to $600.

For more information on the registration procedure and basic fees, visit the Nebraska Secretary of State's website.

How Much Does an LLC Cost in Nebraska?

The basic costs include primarily LLC filing fees in Nebraska. These are not just state fees but also other mandatory ones.

Additionally, if you don't want to handle the LLC formation process on your own, you need to consider the cost of the best LLC formation services in 2022.

Nebraska LLC Online Filing Fee: $100

Unlike other states, Nebraska does not provide a standard Certificate of Organization for LLCs to file with the Secretary of State. Thus, you must draft your own copy.

You can file it online or draft your own certificate in accordance with the Nebraska state statutes and submit it by mail or upload it to the state’s Corporate Document eDelivery.

The online filing fee is $100. If you want to submit your Certificate by mail or upload it to the state's website, the fee is $110.

Mail to:

Robert B. Evnen, Secretary of State

P.O. Box 94608

Lincoln, NE 68509

Nebraska Biennial Report Fee: $10

Nebraska law requires you to file your biennial report with the Secretary of State.

Due time: April 1st; odd-numbered years
Filing method: online or paper form

During the years when your reports are due, you will receive a paper form by mail. You can submit your report by mail or file it online.

Note that Nebraska doesn’t charge late fees for failing to file a biennial report. However, if your biennial report is not submitted to the Secretary by June 1st, your LLC will be considered late, and therefore, your business will be administratively dissolved or revoked.

To file your biennial report online:

Go to the Annual/Biennial page on the Secretary of State's website;
To file your report online, click "File Online." If you want to file by mail, click "Print a Paper Report;"
Scroll down and enter your Secretary of State Business Services Account Number;
Click "Submit" or print a blank report and fill it out.

Nebraska LLC Publication Fee: $40 - $250

Nebraska requires every LLC to publish a Notice of Organization in a local newspaper. This must be done within 3 weeks after registration. If there is no newspaper in your city, you may publish the notice in a newspaper of your county.

The publication must include:

Your LLC's business name;
The street address of your principal office;
Information about the nature of your business.

That said, the Notice of Organization is among the mandatory Nebraska LLC fees. After the information is published, the newspaper will send you an affidavit of publication that you can file online with the Secretary of State.

Filing method:

Click "File for an Existing Entity,"
Enter your Secretary of State Business Services Account Number from your Certificate of Organization,
Complete the form,
Upload your affidavit.

LLC Fees in Nebraska: Registered Agent Fee: > $49

Under Nebraska Revised Statutes Section 21-113, every LLC must designate and continuously maintain an agent for service of process (registered agent). An RA is your business's point of contact with the state.

In other words, an RA is an individual or an entity that will receive important legal/tax documents on behalf of your business. You can choose:

Your family member;
Friend;
Colleague within the company (including yourself).

Note that your agent for service of process must be of legal age and also a permanent resident of Nebraska.

We recommend choosing a professional RA service to save you time and money in the long run. The fees for such services in Nebraska vary from $49 to $300.

If you need to change your registered agent for the LLC, you must complete and file a Change of Registered Agent form with the Nebraska Secretary of State.

For this, choose your new RA in Nebraska, notify your ex-RA that you’re moving on, download the form, print it, and fill it out. The filing fee is $30/$25 (in-office/online).

Nebraska LLC Self-Employment Tax, Sales Tax, and Income Tax

According to the Federal Insurance Contributions Act (FICA), any individual in Nebraska who is a member or a manager of an LLC and takes profits out of the LLC is required to pay self-employment tax (excl. single-member LLCs).

The tax covers Social Security, Medicare, and other benefits.

Additionally, you must also pay sales tax and regular federal income tax on any earnings you take out of the LLC to the Nebraska Department of Revenue. For more information, go to the Business Taxes page on the official website of the state.

The current Nebraska self-employment tax rate is 15.3%
The Nebraska income tax rates range between 2.46% and 6.84%
The Nebraska sales tax rate is 5.5% statewide

Nebraska LLC Cost: Franchise Tax

In Nebraska, LLCs are exempt from paying a franchise tax, unless they file their taxes as corporations. However, you should consult your accountant or tax professional to find out whether you need to pay this tax.

Business License Renewal Fee: > $50

In Nebraska, business license renewals for small businesses can be up to $250, depending on the type of business. It takes up to 14 days to process a business license application, and there is no way to expedite the process.

Most of the time, a business license in Nebraska is valid for 1 year.

It's recommended that you check the information carefully before applying, as fees paid to the Secretary of State's office are non-refundable.

Cost to Form a Foreign LLC in Nebraska: $120

The first thing that you will need to do is to download the Application for Certificate of Authority for a Foreign Limited Liability Company form from the Secretary of State's website and submit it by mail. The filing fee is $120.

Mail to:

Robert B. Evnen, Secretary of State

P.O. Box 94608

Lincoln, NE 68509

It's important to remember that if you register an LLC in Nebraska, you will also need to register with the Department of Revenue (DOR).

Cost to Form a PLLC in Nebraska: $105

In Nebraska, PLLCs (professional LLCs) are more popular than professional corporations. The filing fee to open a PLLC in the state is $100 + a recording fee of $5 per page. There is also an additional $2 per page fee when filing online.

Nebraska PLLC registration rules are governed by Nebraska Statutes sections 21-102, 21-185, 21-186, and 21-187.

Other LLC Filing Costs

When calculating how much is an LLC in Nebraska, it's imperative to consider additional costs. Their list directly depends primarily on the specifics of your business.

Business Name Reservation

In Nebraska, if you don't plan to open your LLC right away, you can reserve a successful name for up to 120 days by filing an Application for Reservation of Limited Liability Company Name with the Secretary of State.

To reserve an attractive company name, an application must be submitted in writing (either via fax to (402) 471-3666 or by email to: [email protected]) or by mail to the Secretary of State's office.

If approved, the Secretary will reserve it for your LLC until the day of registration.

You can check to see if the LLC name of your choice is available online. To do so, use the business entity search page on the Secretary of State's website.

The fee is $30.

DBA

You can file a DBA (also known as a trade name in Nebraska) to conduct business in the state under a different (alternative) name other than your official business name.

For this, you will need to file an Application for Registration of Trade Name and pay the $100 filing fee (for online filings) or $110 (for applications by mail).

Your DBA name will expire after 10 years, after which you must reapply. This can only be done by mail after requesting a form of this document from the Secretary of State's office.

Certificate of Good Standing

Certificate of Good Standing can be ordered through the Secretary of State's website. A CGS is a document that confirms your LLC has timely filed all tax returns and paid all the necessary fees to the Secretary of State's office.

This document is often required by banks or lending establishments. The fee is $6.50 for an online document or $10 for a paper copy.

A Certificate of Good Standing is not required if you plan to establish a company only to do business in Nebraska.

Business owners who plan to expand outside the state or open a bank account will need this document.

Certified Document Copies

Certified document copies. You can obtain certified copies of your Nebraska Certificate of Organization by requesting them through the Secretary of State's website and paying a $10 fee).

Visit this page to see other additional fees that may be applicable to your LLC in Nebraska.

Some businesses will need a specific business license to conduct business in Nebraska. These are:

Medicine;
Agriculture;
Liquor manufacturing;
Logistics, and some others.

Also, depending on your line of business and geographic location, your business may need federal, state, or local permits.
The Secretary of State's office will issue certified copies endorsed, stamped, and certified.

FAQ

Is owning an LLC in Nebraska worth it?

Yes. Nebraska was ranked among the top 10 U.S. states in 2022 for best business practices by CNBC.

Does an LLC in Nebraska have an income tax?

Yes. Depending on your earnings, current income tax bracket, deductions, and filing status, you must also pay regular state and federal income tax on any earnings you take out of your LLC.

Do you have to renew your LLC every year in Nebraska?

Yes. Nebraska LLCs and nonprofits must file by April 1 every odd-numbered year.

Can I pay myself a salary from my LLC?

Yes. However, if you are a single member of the LLC, you can simply share in the income rather than paying yourself a salary.

In the case of an organization with multiple members, you can pay a salary not only to your employees but also to yourself.

If your LLC is taxed "by default," its members cannot be considered employees and receive a salary. For this to be possible, the owner must choose to be taxed as a corporation.

In that case, the owner can pay the most active members of the LLC as employees.

What is the cheapest way to start an LLC in Nevada?

The most efficient way to make the LLC registration process as inexpensive as possible is to reduce additional costs.

Whether you can do this depends on the type of business you run, your geographic location, and other specifics of your business.

The minimum necessary costs of setting up an LLC in Nebraska are associated with filing a Certificate of Organization and paying the state fee, registered agent services, and newspaper publication.

All other costs are optional.