Nebraska · Corporation
How to Start a Corporation in Nebraska
Nebraska bills corporations every other year instead of every year, and the bill grows with your paid-up capital.
See the stepsShort answer
To start a corporation in Nebraska, file Articles of Incorporation with the Nebraska Secretary of State: $100 online or $110 in office. At checkout that is $104 for Nebraska plus $123.75 for our formation, $227.75 before card processing. Nebraska then asks for a biennial report and occupation tax in even-numbered years, due March 1. The occupation tax is $26 at the lowest paid-up capital tier and rises with capital.
Last checked .How do I incorporate in Nebraska, step by step?
Nebraska corporations file a biennial report in even-numbered years instead of an annual one, and pay an occupation tax with it. The tax is $26 at $10,000 of paid-up capital or less and rises with capital.
Choose and check the name
Your name must contain the word corporation, incorporated, company or limited, or the abbreviation corp., inc., co. or ltd. It cannot be the same as or deceptively similar to a name on file. See the Nebraska name search guide.
Name a registered agent
Every corporation needs one in the state (the rule). Ours is $74.25 a year.
File articles of incorporation
File the Articles of Incorporation with Nebraska. The fee at our checkout is $104. Details are below.
Adopt bylaws
Bylaws are the board's rules: how directors are elected, how meetings run and how officers are chosen. Every corporation we form includes them.
Name directors, officers and issue shares
A Nebraska board of directors must have one or more individuals, and the same person can hold more than one office; the bylaws or board decide the officers. 4 Hold an organizational meeting, record it in minutes, and issue stock to the owners.
Get an EIN
The EIN is the corporation's federal tax ID. The IRS issues it free at irs.gov.
Register for state taxes
Register with Nebraska Department of Revenue: register a business for sales tax and withholding accounts. 8
File the annual report
Put the first deadline on your calendar before you file anything else. See the Nebraska annual report page and the filings below.
How much does it cost to incorporate in Nebraska?
| Item | Cost | When |
|---|---|---|
| State fees (what our checkout charges) | $104 | At filing |
| Our formation, bylaws included | $123.75 | At filing |
| Total for the filing | $227.75 | Before card processing |
| With our registered agent for a year (Formation + Registered Agent) | $282.20 | At filing |
| With the Day-One Bundle | $326 | At filing |
| Biennial Report and occupation tax (every two years) | $26 6 | March 1 of each even-numbered year (delinquent after April 15) |
| Registered agent after the first year | $74.25 a year | Optional |
Card processing is added at checkout and shown before you pay. State fees: the state's published fee for the Articles of Incorporation is $100; our checkout charges $104 on the state side, and the state's fee schedule does not itemize the other $4. You see it before you pay.
Nebraska at a glance
| Question | Nebraska |
|---|---|
| Formation filing and state fee | Articles of Incorporation, $100 1 |
| Name rule | Must contain Corporation, Incorporated, Company or Limited, or an abbreviation (Corp., Inc., Co., Ltd.) 2 |
| Registered agent | Registered office and a registered agent in Nebraska (an individual resident whose business office is the registered office, or a business entity at that address) 3 |
| Directors and officers | At least 1 director; officers: as described in the bylaws or appointed by the board; one person may hold more than one office 4 |
| Newspaper publication | Publish a notice of incorporation for three successive weeks in a legal newspaper in the county of the principal office 5 |
| Annual report | Biennial Report and occupation tax, $26, due March 1 of each even-numbered year (delinquent after April 15) (every two years) 6 |
| Corporate income tax | 4.55% flat 7 |
Do I need a registered agent in Nebraska?
Every Nebraska corporation must continuously maintain a registered office and a registered agent in Nebraska. 3 You can be your own agent if you have a street address in the state and are there in business hours, but the address goes on the public record. Ours, through our partner Registered Agents Inc, is $74.25 a year, or $178.20 with the formation. Nebraska registered agent rules.
What goes in the Nebraska articles of incorporation?
File Articles of Incorporation with the Nebraska Secretary of State. They name the corporation, its registered agent and office in Nebraska, the shares it can issue and each incorporator.
Which annual reports and franchise taxes will a Nebraska corporation owe?
File the biennial report and pay the occupation tax in each even-numbered year, due March 1 and delinquent after April 15. Missing it can lead to administrative dissolution. Keep your registered agent current.
- Nebraska corporations file a biennial report with an occupation tax every even-numbered year, due March 1 and delinquent after April 15; the tax is twenty-six dollars when paid-up capital is ten thousand dollars or less and rises with capital. 6
- A new Nebraska corporation must publish a notice of incorporation for three successive weeks in a legal newspaper of general circulation in the county of its principal office. 5
- Nebraska taxes C corporation income at a flat 4.55% for tax years beginning in 2026, dropping to 3.99% in 2027. 7
How do I start an S corp in Nebraska?
A corporation is a C corporation unless it elects otherwise. An S corp is a tax election, not another kind of entity. The order is plain: form the corporation, get the EIN, then file IRS Form 2553 within 2 months and 15 days after start of the tax year the election takes effect (or any time in the prior tax year) 10. Nebraska follows the federal S election: resident shareholders of a corporation with a subchapter S election include their share of its income in their Nebraska taxable income. 9
We file Form 2553 for $165. Run your own numbers in the calculator or read Nebraska: S corp or C corp.
Should I form a corporation or an LLC in Nebraska?
Shares, a board and officers. The usual choice when you plan to raise money from investors or issue stock options.
Fewer formalities and flexible ownership. Often the simpler choice for one owner or a small team.
Compare the two: How to start an LLC in Nebraska.
Raising venture money? Investors usually ask for a Delaware C corporation, which you then register in Nebraska as a foreign corporation. See how to start a corporation in Delaware.
What do I do after filing in Nebraska?
- Adopt the bylaws and hold the first board meeting; write minutes.
- Issue stock to the owners and keep a stock ledger.
- Get the EIN, open a business bank account and keep money separate.
Form your Nebraska corporation
We file it for $123.75 plus the state fee ($104), with bylaws included. Add the registered agent for $178.20 in all, or take the Day-One Bundle at $222.
Common questions
How much does it cost to form a corporation in Nebraska?
$100 online or $110 in office. The biennial report and occupation tax follow, starting at $26.
How often does a Nebraska corporation file a report?
Every two years, in even-numbered years.
How is the Nebraska occupation tax figured?
By paid-up capital stock. It is $26 at $10,000 or less and steps up with each higher bracket.
How many directors does a Nebraska corporation need?
One or more. The same person can serve as director and hold every office.
Sources 10 links, checked Nov 7, 2026
- Nebraska charges $100 to file Articles of Incorporation online and $110 for an in-office filing. sos.nebraska.gov, checked Nov 7, 2026
- A Nebraska corporation's name must contain the word corporation, incorporated, company or limited, or the abbreviation corp., inc., co. or ltd. nebraskalegislature.gov, checked Nov 7, 2026
- Every Nebraska corporation must continuously maintain a registered office and a registered agent in Nebraska. nebraskalegislature.gov, checked Nov 7, 2026
- A Nebraska board of directors must have one or more individuals, and the same person can hold more than one office; the bylaws or board decide the officers. nebraskalegislature.gov, checked Nov 7, 2026
- A new Nebraska corporation must publish a notice of incorporation for three successive weeks in a legal newspaper of general circulation in the county of its principal office. nebraskalegislature.gov, checked Nov 7, 2026
- Nebraska corporations file a biennial report with an occupation tax every even-numbered year, due March 1 and delinquent after April 15; the tax is twenty-six dollars when paid-up capital is ten thousand dollars or less and rises with capital. nebraskalegislature.gov, checked Nov 7, 2026
- Nebraska taxes C corporation income at a flat 4.55% for tax years beginning in 2026, dropping to 3.99% in 2027. nebraskalegislature.gov, checked Nov 6, 2026
- A Nebraska business registers for state tax accounts with the Nebraska Department of Revenue. revenue.nebraska.gov, checked Nov 7, 2026
- Nebraska follows the federal S election: resident shareholders of a corporation with a subchapter S election include their share of its income in their Nebraska taxable income. nebraskalegislature.gov, checked Nov 6, 2026
- IRS: Form 2553 instructions irs.gov, checked Nov 6, 2026
Last verified Nov 7, 2026.
This page explains the rules; it is not legal or tax advice.