How to Start a Real Estate Brokerage in Nebraska: Broker License, $175 Application, 90 and 60 Hour Rules and Wholesaling Now Licensed

Starting a real estate brokerage in Nebraska takes longer than most people expect. The Nebraska Real Estate Commission (NREC) licenses brokers, associate brokers and salespersons under the Nebraska Real Estate License Act (NRS 81-885 et seq.). You generally cannot open a brokerage on a salesperson license, so the usual path is to get licensed as a salesperson, complete the required coursework, work two years in active status, finish additional education, pass the exams, and then choose a business structure: your own name, a trade name, or an entity such as an LLC or professional corporation that the NREC certifies. This guide walks through each step using the NREC fee schedule updated in January 2026.

What You Need Before You Start

Gather these items before you file anything. Having them ready prevents the most common delays.

• Proof that you are at least 19 years old and hold a high school diploma or equivalent
• A coursework plan: 90 class hours in three courses for a salesperson license, plus 60 more class hours for a broker license
• Funds for application, exam, license and certification fees (see the table below)
• Fingerprint and criminal background check paperwork, which NRS 81-885.13 requires
• A brokerage name that you have checked in the Secretary of State business search
• A Nebraska registered agent, the term Nebraska uses for the person or entity that accepts legal papers for your company
• A budget for errors and omissions insurance, which you will need at renewal

Nebraska Real Estate Commission Fee Schedule

Item	Fee	Notes
Application	$175	Filed with your license application
Exam	$150 each	Confirm how many exams your license type requires
Salesperson original license	$90	Your required first license
Broker original license	$110	Filed after the two-year and 60-hour requirements are met
Salesperson renewal	$180 per two years	Due November 30
Broker renewal	$220 per two years	Due November 30
LLC or professional corporation certification	$25	Original certification and each annual renewal
Late renewal	$25 per month	Charged for each month the renewal is late

Fees can change, so confirm each figure on the NREC site before you pay.

Step-by-Step: From Salesperson to Brokerage Owner

1. Confirm you qualify and start the background check. You must be at least 19 and hold a high school diploma or equivalent. Fingerprints and a criminal background check are required under NRS 81-885.13. Start this early and keep copies of everything you submit.
2. Complete the salesperson coursework and get licensed. The salesperson path requires 90 class hours in three courses. The NREC requirements also list six hours of professional practice, so ask NREC how that fits into the coursework total. Then file the $175 application, pay $150 for the exam and pay the $90 original salesperson license fee. An initial license runs to December 31 of the year it is issued, so the timing of your exam affects when your first renewal falls. Confirm the date when you are issued.
3. Work two years in active status. The broker path requires two years active as a licensed salesperson or broker. Keep a dated record of your license status and your transactions, and confirm with NREC what proof it accepts. Many new licensees work under an experienced broker during this period, which gives them hands-on practice before they carry the responsibility themselves.
4. Finish the 60 additional class hours. Broker coursework is 60 more hours on top of the salesperson requirements. Keep the certificate for each course, since you may need them with your broker application.
5. Apply for the broker license. The broker application carries the same $175 application fee. Exams cost $150 each, and the broker original license fee is $110. If you have not already completed the fingerprint and background check, do so now. Confirm the exam structure with NREC before you schedule.
6. Choose your business structure. A designated broker can operate under his or her own name, under a trade name, or through an entity, according to the NREC. Many brokerages use an LLC or professional corporation. If you form an entity, the following applies. An LLC files a Certificate of Organization with the Secretary of State for a $100 filing fee. The name must include limited liability company or limited company, or an abbreviation such as LLC, L.L.C., LC or L.C. It cannot be the same as or deceptively similar to a name already on record unless the prior owner consents or a court judgment allows the use. You can reserve a name for 120 days for $30. New LLCs and corporations must also publish a notice in a legal newspaper for three successive weeks and file proof with the Secretary of State. The publication cost is not in the verified fee schedule, so check with the newspaper and the Secretary of State. A corporation files Articles of Incorporation for the same $100 filing fee. The state has no form for this, so you draft the document yourself.
7. If you formed an entity, get it certified by NREC. The LLC or professional corporation certification costs $25 at the start and $25 for each annual renewal. Keep your entity records in order, because the certification ties your brokerage to its legal name.
8. Register with the state agencies that apply to you. Nebraska has no general state business license. Registration follows activity. Register with the Department of Revenue for a sales and use tax permit if you make taxable retail sales or provide taxable services, and for an income tax withholding certificate if you have employees. Register with the Department of Labor for unemployment tax if you hire staff. Whether any of your services fall under the 5.5% state sales tax is a question for the Department of Revenue. For tax year 2026, an LLC taxed as a pass-through reports income on its members' Nebraska individual returns at rates from 2.46% to 4.55%. An LLC taxed as a corporation pays the 4.55% Nebraska corporate income tax for tax years beginning on or after January 1, 2026.
9. Check city and county rules for your office. Nebraska has 93 counties and 528 municipalities (cities and villages). Zoning is set locally, and some cities levy their own sales or occupation taxes. Confirm zoning for your office address before you sign a lease.
10. Calendar your recurring filings. An LLC files its biennial report in odd-numbered years between January 1 and April 1. The fee is $25 online or $30 on paper, and the report is delinquent after June 16, when the company can be administratively dissolved. A corporation's Biennial Report and Occupation Tax is due March 1 of even-numbered years, with a $26 minimum for corporations with paid-up capital stock of $10,000 or less, and it is delinquent after April 15. Your NREC license renews every two years, due November 30. Renewals require errors and omissions insurance and continuing education, except for the first renewal. Late renewals cost $25 per month.

Wholesaling and Rental Management Now Need a License

Nebraska law treats some activity that many investors assume is unlicensed as brokering. Publicly marketing an equitable interest in a purchase contract for property other than a vacant lot, which is commonly called wholesaling, counts as acting as a broker or salesperson under NRS 81-885.02(2), as amended in 2022 and 2025. If you advertise contracts you hold so that another buyer can take them over, you need a license even if you never close the sale yourself.

Managing rentals for other people also requires a broker license under NRS 81-885.04, unless you are the owner, an employee of the owner, a relative of the owner or a resident manager. Ask an attorney to confirm how these exemptions apply to your plans.

Common Mistakes to Avoid

• Treating the broker path as a short add-on. The two-year active requirement and 60 additional hours are the longest part of the timeline. Plan for them from the start.
• Counting the $175 application as the whole cost. Using only the figures in this guide, the application, exam and license fees for both the salesperson and broker licenses, plus the $100 filing fee and $25 certification, total $975 if you pay one exam for each license. That excludes the optional $30 name reservation, newspaper publication, coursework tuition, errors and omissions insurance and background check costs.
• Marketing contracts or managing rentals without a license. Advertising wholesale contracts for non-vacant property or managing other owners' rentals can trigger licensing rules.
• Skipping the newspaper publication. Missing the three-week publication step can hold up your entity's standing. Keep the publisher's proof for filing with the Secretary of State.
• Losing your registered agent. Nebraska requires a Nebraska agent and office at all times. Losing the agent can lead to administrative dissolution, and changing the agent costs $25 online or $30 on paper.
• Missing the biennial report window. LLCs that miss the April 1 deadline become delinquent after June 16, which can lead to administrative dissolution.
• Letting the license lapse. Late renewals cost $25 per month, and the renewal requires insurance and continuing education that you need to plan for in advance.

Tips to Keep the Process Moving

• Search the Secretary of State business database before you pick a name, and reserve it if you need time to finish your paperwork.
• File online through eDelivery when you can. The LLC biennial report is $25 online versus $30 on paper, and trade name registration is $100 online versus $110 in office or by mail.
• Keep one calendar with your NREC renewal, your entity's biennial report and your registered agent contract.
• Ask the Nebraska Business Development Center at the University of Nebraska at Omaha for help with business planning before you sign a lease or hire staff.
• Have a Nebraska attorney review your operating agreement, your name choice and any wholesaling plans. Have a CPA review how your entity will be taxed.

What to Expect When You Finish

If you complete each step, you should hold a broker license and operate under a business structure the NREC accepts, such as your own name, a trade name, or a certified LLC or professional corporation. The timeline depends on how fast you complete coursework, how much active time you log and how quickly the state agencies process your filings. Neither the NREC nor the Secretary of State publishes a guaranteed timeline for every step, so build in extra time. A license does not guarantee listings, clients or income. Some licensees find that the two-year salesperson period gives them time to learn the business before they take on the full responsibilities of a brokerage.

Official Nebraska Resources

• Nebraska Secretary of State, Business Services Division: https://sos.nebraska.gov/business-services/corporate-and-business
• Secretary of State business search: https://www.nebraska.gov/sos/corp/corpsearch.cgi?nav=search
• Secretary of State eDelivery portal: https://www.nebraska.gov/apps-sos-edocs/
• Nebraska Department of Revenue: https://revenue.nebraska.gov/
• Nebraska Business Development Center: https://www.unomaha.edu/nebraska-business-development-center/business-start-and-growth/index.php
• U.S. Small Business Administration, Nebraska district: https://www.sba.gov/district/nebraska

Important Information

This article is informational content, not legal, tax or real estate advice. Nebraska licensing rules, fees and tax treatment can change, and the figures here reflect the sources cited above as of the date of publication. Because brokerage structure, wholesaling and property management involve significant legal and tax consequences, consult a qualified Nebraska real estate attorney and a certified public accountant before you form an entity, accept a license-dependent role or launch a new business activity.