Nebraska Corporation cost

Forming a Nebraska Corporation

You file Articles of Incorporation with the Nebraska Secretary of State, Business Services Division. The state fee is $110 ($100 online). See the official fee.

File it yourself with the state →

Every year after

• Biennial Report and Occupation Tax Report: $0, filed every two years. Due: March 1 of every even-numbered year; delinquent April 15. The fee is the occupation tax (see state_taxes), minimum $26.
• First one: March 1 of the first even-numbered year after incorporation.
• If you're late: Dissolved by operation of law if not paid by April 15; reinstatement fee $30 plus unpaid occupation tax and interest ($500 for late reinstatement).
• Official report page

State taxes that apply even to a small Corporation

• Corporation occupation tax: $26 — Paid biennially with the corporate biennial report, based on paid-up capital stock: $26 minimum for $10,000 or less, scaling up to $23,990 for over $100M. Amount shown is per two-year report, not per year. source

Publication requirement

Nebraska requires newspaper publication after formation. Notice of organization/incorporation must be published for three successive weeks in a legal newspaper of general circulation in the county of the principal office (LLC: near the designated office). Proof of publication (affidavit) is then filed with the SOS for $25 online / $30 in office. Trade name registrations also require publication (affidavit filed at no fee).

Worth knowing

• Formation is $100 online or $110 in office for LLCs and corporations; nonprofits are $25 online.
• New LLCs, corporations and nonprofits must publish a notice for three consecutive weeks in a local legal newspaper and file proof with the SOS.
• LLCs and nonprofits file biennial reports in odd years (April 1); corporations file in even years (March 1) and pay an occupation tax of at least $26.
• A 2026 bill (LB1014) to allow online publication on an SOS web page instead of a newspaper failed (indefinitely postponed April 17, 2026).

Registered agent

Nebraska requires a registered agent. Must maintain a registered agent and registered office in Nebraska (named in the certificate of organization/articles). You can serve as your own agent if you have a qualifying address; paid services usually charge a yearly fee.