State Compliance Pack

Nebraska

Region:

Nebraska LLCs face a one-time newspaper publication requirement at formation, plus a low-cost biennial report due in odd-numbered years.

Compliance Snapshot

Annual / Periodic Report Biennial (every 2 years) (Due: Biennial report due by April 1 of odd-numbered years)
Report Fee $10 (VERIFY ANNUALLY)
Franchise / Privilege Tax Not Required

Nebraska does not impose a franchise tax on LLCs.

Registered Agent Required by state law
Sales / Use Tax Registration Register ↗
State Income Tax Pass-through by default; members report income on personal Nebraska returns.
Official Business Portal Visit Portal ↗

Additional Notes

Publication requirement: Nebraska requires newly formed LLCs to publish a notice of organization in a legal newspaper once a week for 3 consecutive weeks, then file proof of publication. This is a one-time requirement at formation.

Compliance data last verified: June 12, 2026. Always confirm current fees and deadlines with the official filing agency before filing.