Nebraska State Law

Nebraska businesses must register with the Secretary of State before conducting business. Sole proprietors using a trade name must file a DBA with the county clerk. Businesses with employees or…

Source: NE Secretary of State

Nebraska employers who pay $1,500 or more in wages in any calendar quarter or employ at least one worker in 20 weeks of a year must register with the Department…

Source: NE Department of Labor

Nebraska LLCs are formed by filing a Certificate of Organization with the Secretary of State and paying a $110 fee. All LLCs must designate a registered agent with a Nebraska…

Source: NE Secretary of State

Nebraska corporations are formed by filing Articles of Incorporation with the Secretary of State and paying a minimum $65 fee based on authorized capital. Corporations must designate a registered agent…

Source: NE Secretary of State

Nebraska LLCs and corporations must file a Biennial Report with the Secretary of State every two years by April 1 in odd-numbered years. The fee is $26 for LLCs. Failure…

Source: NE Secretary of State

Nebraska imposes a corporate income tax of 5.58% on the first $100,000 of net income and 7.25% on income above that threshold. C corporations file Form 1120N with the Department…

Source: NE Department of Revenue

Nebraska imposes a state sales tax of 5.5% on retail sales of tangible personal property and certain services, with local taxes in cities bringing combined rates up to 7.5% in…

Source: NE Department of Revenue

Nebraska minimum wage is $13.50 per hour as of January 1, 2025, rising to $15.00 on January 1, 2026 under a voter-approved phased increase. Tipped employees must receive at least…

Source: NE Department of Labor

Nebraska employers with one or more employees must carry workers compensation insurance. Coverage may be obtained through a private insurer or through self-insurance approved by the Workers Compensation Court. Sole…

Source: NE Workers Compensation Court

Nebraska professional licensing is administered through multiple state boards and the Department of Health and Human Services for health professions. The Secretary of State website provides a directory of licensing…

Source: NE Department of Health and Human Services

Nebraska does not require a statewide general contractor license, but contractors must register with the Department of Labor if they have employees. Electrical, plumbing, and mechanical contractors are licensed by…

Source: NE Department of Labor

The Nebraska Advantage Act provides income tax credits and sales tax exemptions to businesses that invest in Nebraska and create qualifying jobs. Tier levels determine benefit amounts, with larger investments…

Source: NE Department of Economic Development

The Nebraska Rural Projects Act provides tax incentives to businesses locating or expanding in rural Nebraska communities. Qualifying businesses that invest and create jobs in eligible areas may receive credits…

Source: NE Department of Economic Development

Home-based businesses in Nebraska are regulated by local city and county zoning ordinances. Most jurisdictions permit home occupations as an accessory residential use subject to restrictions on signage, customer visits,…

Source: NE Department of Economic Development