Here's what you need in Nebraska
Official state business portal: Nebraska One-Stop Business Registration. The One-Stop Business Registration system asks questions about your business and gives you a checklist of the state forms you need.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| General state business licenseNo general state business license. Nebraska does not have a general state business license. Depending on your business type, you file formation documents with the Secretary of State, and some activities need their own license. | Nebraska Secretary of State | Not needed | Source | Nov 7, 2026 |
| Form an LLCCertificate of Organization. File a Certificate of Organization with the Nebraska Secretary of State to form an LLC. Filing online costs less than filing in the office. | Nebraska Secretary of State | $100 online, $110 in office | Source | Nov 7, 2026 |
| Business name (DBA)Application for Trade Name. Registering a trade name with the Nebraska Secretary of State (state level) is optional, but it gives you legal rights to stop others from misusing the name. | Nebraska Secretary of State | $100 online, $110 in office | Source | Nov 7, 2026 |
| Sales tax permitNebraska Sales Tax Permit. Anyone making taxable retail sales or services needs a Nebraska sales tax permit. Apply with Nebraska Tax Application Form 20. | Nebraska Department of Revenue | Free | Source | Nov 7, 2026 |
| Unemployment insurance (once you hire)Unemployment Insurance Tax Application. Every employer or business must complete the Unemployment Insurance Tax Application online or by mail. You pay unemployment tax on wages if you meet the payroll rules. | Nebraska Department of Labor | You pay tax on wages | Applyat neworks.nebraska.govSource | Nov 7, 2026 |
| Federal tax ID (EIN)Employer Identification Number (EIN). You need an EIN if you have employees or pay certain federal taxes, and banks often ask for one. Apply online with the IRS and you get the number in minutes. | Internal Revenue Service (IRS) | Free | Applyat irs.govSource | Nov 7, 2026 |
Costs after you start
What an LLC in Nebraska pays or files after it is formed.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| Biennial ReportEvery Nebraska LLC files a biennial report with the Secretary of State, so once every 2 years. State law sets a lower fee for filing online than for filing on paper. | Nebraska Secretary of State | $25 every 2 years online ($30 on paper) | Applyat sos.nebraska.govSource | Nov 7, 2026 |
Licenses by type of business
State level licenses. Your city or county may add its own permits.
| What you need | Who issues it | Official fee | Links | Checked |
|---|---|---|---|---|
| Hair salon, barber shop or nail salonCosmetology Salon License. A beauty salon needs a salon license from the Nebraska Department of Health and Human Services before it opens. Barber shops are licensed separately by the Nebraska Board of Barber Examiners. | Nebraska Department of Health and Human Services, Licensure Unit | $150 | Source | Nov 7, 2026 |
| Child care in your homeFamily Child Care Home I License. Anyone who cares for four or more children from different families must be licensed. A home program usually starts as a Family Child Care Home I or II. | Nebraska Department of Health and Human Services, Child Care Licensing | $25 a year (capacity under 30) | Source | Nov 7, 2026 |
| Selling alcohol (bar or restaurant)Retail Liquor License. Bars and restaurants apply to the Nebraska Liquor Control Commission through its online customer portal. Local governments also collect their own renewal fees. | Nebraska Liquor Control Commission | Fee not published.Ask the agency | Source | Nov 7, 2026 |
| General contractorContractor Registration. Every contractor doing business in Nebraska must register with the Nebraska Department of Labor and renew each year. This is a registration, not a trade license. | Nebraska Department of Labor | $40 a year | Source | Nov 7, 2026 |
| Selling homemade food (cottage food)Nebraska Cottage Food Registration. Register with the Nebraska Department of Agriculture before you sell food made in your private home, and complete an approved food safety course first. Cottage food must be sold directly to the customer. | Nebraska Department of Agriculture | Fee not published.Ask the agency | Source | Nov 7, 2026 |
What is different in Nebraska
- At $100, the LLC filing fee is near the middle: 18 of 49 verified states charge less and 21 charge more.
- Business names (DBAs) are filed with the state, at the Nebraska Secretary of State. $100 is the highest state DBA fee of the 33 states where we verified it.
- At $150, the salon or shop license fee is near the middle: 21 of 36 verified states charge less and 13 charge more.
- Biennial Report: $25 every 2 years online ($30 on paper). Every Nebraska LLC files a biennial report with the Secretary of State, so once every 2 years. State law sets a lower fee for filing online than for filing on paper.
Steps to start a business in Nebraska
Pick a structure and register it
Sole owners can start under their own name. To form an LLC, file the Certificate of Organization with the Nebraska Secretary of State ($100).
Get a free EIN
Apply on irs.gov. You need it to hire, and banks usually ask for it. Never pay a website for an EIN.
Register your business name
If you trade under a name that is not your legal name, file a DBA with the Nebraska Secretary of State.
Register for sales tax
If you sell taxable goods or services, get your permit from the Nebraska Department of Revenue before your first sale.
Get a state license for your type of business
Salons, child care, alcohol, building work and home food each have their own state rules. See the table above.
Check city and county permits
Ask about a local business license, zoning, health and building permits before you sign a lease.
Register as an employer when you hire
Open a state unemployment insurance tax account with the Nebraska Department of Labor.
City and county permits
Cities and countys in Nebraska can require their own business license, zoning approval, health permit or building permit. Rules change from place to place, so ask your city hall and county clerk before you sign a lease. Home businesses often need a home occupation permit.
Questions about business licenses in Nebraska
Do I need a business license in Nebraska?
No. Nebraska does not have a general state business license. Depending on your business type, you file formation documents with the Secretary of State, and some activities need their own license.
How much is a business license in Nebraska?
There is no general state business license fee in Nebraska. A local business license, if your city or county requires one, is priced by that city or county. State licenses for some types of business have their own fees, listed on this page.
How much is an LLC in Nebraska?
The Nebraska Secretary of State charges $100 online, $110 in office to file the Certificate of Organization. File a Certificate of Organization with the Nebraska Secretary of State to form an LLC. Filing online costs less than filing in the office.
How much does an LLC cost per year in Nebraska?
Biennial Report: $25 every 2 years online ($30 on paper). Every Nebraska LLC files a biennial report with the Secretary of State, so once every 2 years. State law sets a lower fee for filing online than for filing on paper.
Does an LLC need a business license in Nebraska?
Yes, if your type of business or your location requires one. Forming an LLC only registers your company with the state; it is not a license. An LLC in Nebraska still needs any state license for its type of business and any local business license from its city or county.
Do I need a sales tax permit in Nebraska?
Yes, if you sell taxable goods or services. Anyone making taxable retail sales or services needs a Nebraska sales tax permit. Apply with Nebraska Tax Application Form 20. Official fee: Free.
How much is a DBA in Nebraska?
Registering a trade name with the Nebraska Secretary of State (state level) is optional, but it gives you legal rights to stop others from misusing the name. Official fee: $100 online, $110 in office.
Can I sell homemade food from home in Nebraska?
Register with the Nebraska Department of Agriculture before you sell food made in your private home, and complete an approved food safety course first. Cottage food must be sold directly to the customer.
Do contractors need a state license in Nebraska?
Every contractor doing business in Nebraska must register with the Nebraska Department of Labor and renew each year. This is a registration, not a trade license. Official fee: $40 a year.
Do I need an EIN?
You need an EIN if you have employees or pay certain federal taxes, and banks often ask for one. Apply online with the IRS and you get the number in minutes. It is free: never pay a website for an EIN.
Sources
Every fact on this page comes from an official government page, checked on the date shown. Facts we could not confirm are marked Not yet verified and show no number. How we check.
- General state business license Nebraska Secretary of State Checked Nov 7, 2026
- Form an LLC Nebraska Secretary of State Checked Nov 7, 2026
- Sales tax permit Nebraska Department of Revenue Checked Nov 7, 2026
- Unemployment insurance (once you hire) Nebraska Department of Labor Checked Nov 7, 2026
- Official business portal State of Nebraska Checked Nov 7, 2026
- Hair salon, barber shop or nail salon Nebraska Department of Health and Human Services, Licensure Unit Checked Nov 7, 2026
- Child care in your home Nebraska Department of Health and Human Services, Child Care Licensing Checked Nov 7, 2026
- Selling alcohol (bar or restaurant) Nebraska Liquor Control Commission Checked Nov 7, 2026
- General contractor Nebraska Department of Labor Checked Nov 7, 2026
- Selling homemade food (cottage food) Nebraska Department of Agriculture Checked Nov 7, 2026
- Biennial Report Nebraska Secretary of State Checked Nov 7, 2026
- Federal tax ID (EIN) Internal Revenue Service (IRS) Checked Nov 7, 2026