Form Your Nebraska C Corporation
Build the investor-ready structure VCs require in the Cornhusker State — issue stock, raise priced rounds, and operate with no franchise tax and predictable biennial compliance
Filed in Nebraska
The Cornhusker State · NE
- State filing fee$100
- Processing time3-5 business days online; 1-2 weeks mail. Fee based on authorized capital stock ($60 min for first $10k) plus $5/page recording
- Our formation feeFree (you pay $100 if you choose a paid plan)
- Annual report~$26-$30 min + capital-based occupation tax — due Biennial occupation tax report, even years
- State tax rate4.55% corporate income tax
Form your Nebraska C-Corp — pay only the state filing fee, nothing more.
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Everything to launch your Nebraska C-Corp
Free formation means you pay only the $100 state filing fee. All core services are included at no extra charge.
Articles of Incorporation filing
We prepare and submit your Articles of Incorporation to the Nebraska Secretary of State.
Registered agent
Required in Nebraska — we act as your agent for the first year.
EIN from the IRS
Your federal Tax ID — required to open a US business bank account and file taxes.
Corporate bylaws
Professionally drafted corporate bylaws — defines ownership, voting, and profit splits.
Benefits of forming an C-Corp in Nebraska
Nebraska pairs a stable, diversified economy with no franchise tax, keeping ongoing C Corp costs predictable while you scale toward institutional funding. Home to Berkshire Hathaway and Mutual of Omaha, the Cornhusker State offers a deep financial-services and insurance ecosystem, low operating costs, and a reliable workforce for a growing corporation.
The structure venture capitalists and institutional investors require to write a check
Issue multiple classes of stock and build a clean cap table for priced rounds and SAFEs
Perpetual existence — the corporation survives changes in ownership, founders, and directors
Governed by a board of directors and corporate bylaws that signal investor-ready maturity
QSBS / Section 1202 benefits may apply to qualifying C Corp stock held by early shareholders
Reinvest profits at the flat 21% federal corporate rate instead of passing them to owners
Nebraska charges no franchise tax, so ongoing state cost stays tied to occupation tax only
Central US location with a stable, diversified economy anchored by Berkshire Hathaway
Key features of a Nebraska C-Corp
- Investor-ready structure for VC funding and priced rounds
- Stock issuance, multiple share classes, and a clean cap table
- Board of directors and corporate bylaws governance
- Perpetual existence independent of ownership changes
- No Nebraska franchise tax; biennial occupation tax only
Major industries in Nebraska
Form your Nebraska C-Corp in 6 steps
We handle every step while you stay in the loop. Processing takes 3-5 business days online; 1-2 weeks mail. Fee based on authorized capital stock ($60 min for first $10k) plus $5/page recording.
- 01
Choose Your Corporate Name
Your name must include a corporate identifier such as 'Corporation,' 'Incorporated,' 'Company,' or an abbreviation like 'Corp.' or 'Inc.' Check availability through the Nebraska Secretary of State's business name search.
- 02
Appoint a Registered Agent
Nebraska requires a registered agent with a physical address in the state to accept legal and tax documents on behalf of your corporation.
- 03
File Articles of Incorporation
Submit your Articles of Incorporation to the Nebraska Secretary of State. The base filing fee is $100, with the recording fee tied to authorized capital stock ($60 minimum for the first $10,000) plus $5 per page. Online filing typically processes in 3-5 business days; mail takes 1-2 weeks.
- 04
Adopt Bylaws and Appoint Directors
Adopt corporate bylaws, name your initial board of directors, hold an organizational meeting, and issue stock to founders. File 83(b) elections with the IRS within 30 days of receiving restricted stock.
- 05
Obtain an EIN
Apply for a free EIN from the IRS for corporate tax filing, opening bank accounts, issuing equity, and hiring employees.
- 06
File the Biennial Occupation Tax Report
Nebraska corporations file a biennial occupation tax report in even-numbered years. The tax is based on paid-up capital stock, with a minimum of roughly $26-$30 plus a capital-based fee.
Nebraska C-Corp costs at a glance
Kicker formation is free — you pay only the required state fees. No hidden charges.
Publication required. Nebraska requires you to publish a notice of C-Corp formation in a local newspaper. Estimated cost: varies by county.
Nebraska C-Corp requirements checklist
Everything you need to form and maintain a Nebraska C-Corp in 2026.
- File Articles of Incorporation with the Nebraska Secretary of State ($100 base fee)
- Pay the recording fee based on authorized capital stock ($60 minimum for the first $10,000) plus $5 per page
- Appoint a registered agent with a physical Nebraska address
- Adopt corporate bylaws and appoint an initial board of directors (minimum one director)
- Issue stock to founders and maintain a cap table; file 83(b) elections with the IRS within 30 days of restricted-stock grants
- Obtain an EIN from the IRS
- File the biennial occupation tax report in even-numbered years
Filing information
- Formation document
- Articles of Incorporation
- Filing agency
- Nebraska Secretary of State
- Registered agent
- Required
- Corporate bylaws
- Recommended
- EIN
- Required
- Name reservation fee
- $15 (120 days)
Free formation — pay only the state fee
Kicker formation is free. You pay the $100 Nebraska state filing fee and nothing more for the Starter plan. Optional plans add registered agent, EIN, corporate bylaws, and compliance.
Starter
- Articles of Incorporation filing
- Name availability check
- Digital document delivery
- Formation status tracking
Booster
- Everything in Starter
- Registered agent (required in Nebraska)
- EIN / Federal Tax ID
- Expedited processing (1–2 days)
- Corporate bylaws
- Priority support
- Kicker Voice — 3-day free trial
- Kicker Pay — free for 15 days
Founder
- Everything in Booster
- Business mailing address
- Bookkeeping — 3 months free
- Dedicated account manager
- Rush processing
- Kicker Voice — 6-day free trial
- Kicker Pay — free for 30 days
Kicker
- Everything in Founder
- ITIN filing & preparation
- Same-day priority processing
- 2nd year annual filing $0
- Kicker Voice 12-day + Kicker Pay 60 days free
Compare all plans on our pricing page.
Nebraska C-Corp questions, answered
Common questions about forming an C-Corp in Nebraska. Can't find an answer? Talk to our team.
How much does it cost to incorporate a C Corporation in Nebraska?
The base filing fee for Articles of Incorporation is $100. On top of that, Nebraska charges a recording fee tied to your authorized capital stock — a $60 minimum for the first $10,000 — plus $5 per page. Our service fee is added to the state costs.
How long does it take to form a Nebraska C Corporation?
Online filings with the Nebraska Secretary of State typically process in 3-5 business days, while mailed filings take 1-2 weeks.
What ongoing reports does a Nebraska corporation file?
Nebraska corporations file a biennial occupation tax report in even-numbered years. The tax is based on paid-up capital stock, with a minimum of roughly $26-$30 plus a capital-based fee. Nebraska imposes no franchise tax on corporations.
How is a C Corporation taxed?
A C Corporation pays the flat 21% federal corporate income tax on its profits, and Nebraska levies a 4.55% state corporate income tax. Dividends paid to shareholders are then taxed again on their personal returns — the 'double taxation' that defines the C Corp, and the trade-off for being the structure investors expect.
Why choose a C Corporation instead of an LLC?
A C Corporation is the structure venture capitalists and institutional investors require. It lets you issue stock and multiple share classes, maintain a cap table, raise priced rounds and SAFEs, and operate under a board of directors with corporate bylaws — all with perpetual existence that survives changes in ownership.
What is an 83(b) election and when do I file it?
An 83(b) election lets founders and employees with restricted stock pay tax on its value at grant rather than as it vests. You must file it with the IRS within 30 days of receiving the restricted stock — the deadline is strict and cannot be extended.
Can my Nebraska C Corp stock qualify for QSBS tax benefits?
Stock in a qualifying C Corporation may be eligible for Qualified Small Business Stock (QSBS) benefits under Section 1202, which can reduce or eliminate federal tax on gains for early shareholders. QSBS rules changed in 2025, so confirm current eligibility and limits with a tax advisor before relying on them.
Does my Nebraska corporation need to file a BOI report?
No. Under FinCEN's March 2025 interim final rule, US domestic entities and US persons are exempt from Beneficial Ownership Information (BOI) reporting. Only entities formed abroad and registered to do business in a US state still file.
Nebraska government filing resources
Filing fees for common C-Corp services
Official Nebraska state charges for the filings you may need after formation — our service fee is separate, and we confirm the current amount before filing.
$30.00 filing fee.
Two options, same fee regardless of entity type (LLC/corp/nonprofit): Electronic Certificate of Good Standing = $6.50.
Learn moreCertification fee $10.00 plus $0.50 per page for the copies (per the SOS fee schedule).
$10.00 per document/notarization, regardless of page count.
$30.00 in-office / $25.00 online (standard subsequent-filing fee effective 7/1/2021).
Learn moreReinstatement fee is $30.00 PLUS the delinquent biennial occupation tax, which is calculated on the corporation's amount of paid-up capital stock (variable) — so the t…
Learn moreEverything you need to run your Nebraska C-Corp
Formation is the first step — stay compliant and operational with these services.
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Ready to form your Nebraska C-Corp?
Formation is free — you pay only the $100 Nebraska state filing fee. Personal-asset protection, pass-through taxation, and a complete document package, filed in 3-5 business days online; 1-2 weeks mail. Fee based on authorized capital stock ($60 min for first $10k) plus $5/page recording.
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