Starting a Business in Nebraska: Licenses, Registrations & Checklist

Nebraska start-up checklist

Register for state taxes with Nebraska Department of Revenue. Official page
Business-level tax: Corporate income tax.
Sales tax: get a Nebraska sales tax permit from Nebraska Department of Revenue before you sell taxable goods. Official page
Remote sellers must register once sales into the state pass $100,000 a year.
Local sales taxes are collected through the state return.
If you have employees, withhold Nebraska income tax from wages and register for withholding. Official page

Register for unemployment insurance with Nebraska Department of Labor. The 2026 taxable wage base is $24,000 per employee; experience-rated rates run from 0% to 5.4%. Official page
New employers start at 1.25%.
Workers' compensation through Nebraska Workers' Compensation Court and private insurers. Required when: 1 employee
Post the required labor notices at your workplace. Official page

File Biennial Report (LLCs): every 2 years by April 1; fee $30.
File Biennial Occupation Tax Report (corporations and nonprofits): every 2 years by March 1; fee varies.
(limited liability partnerships): every year by April 1; fee $25.
State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.

Business filings and annual reports: Nebraska Secretary of State. Official page
Taxes: Nebraska Department of Revenue. Official page
Unemployment insurance and labor rules: Nebraska Department of Labor. Official page
Workers' compensation: Nebraska Workers' Compensation Court.
Contractor licensing: Nebraska Department of Labor (contractor registration).
Real estate licensing: Nebraska Real Estate Commission.
Alcohol licensing: Nebraska Liquor Control Commission.
Child care licensing: Nebraska Department of Health and Human Services.
Health facility licensing: Nebraska Department of Health and Human Services.

City occupation tax / license (City clerk): Omaha, Lincoln and others require occupation taxes or business licenses.
Cannabis: medical licensing only, regulated by Nebraska Medical Cannabis Commission.

Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.

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