Nevada annual report
Nevada LLCs file a Annual List of Managers or Members (with State Business License renewal) every year for $150. Due: Every year by the last day of the month in which the LLC was formed; list fee $150 plus $200 State Business License renewal.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Annual List of Managers or Members (with State Business License renewal) | $150 | annual | Every year by the last day of the month in which the LLC was formed; list fee $150 plus $200 State Business License renewal | $75 late fee for the list plus $100 late fee for the business license; continued non-filing leads to default and revocation |
| Corporation | Annual List of Officers and Directors (with State Business License renewal) | $150 | annual | Every year by the last day of the month in which the corporation was formed; list fee $150 (higher if authorized share value exceeds $75,000 under the annual-list share schedule) plus $500 State Business License renewal | $75 late fee for the list plus $100 late fee for the business license; continued non-filing leads to default and revocation |
| Nonprofit | Annual List of Officers and Directors (NRS 82) | $50 | annual | Every year by the last day of the month in which the nonprofit was formed; $50, no State Business License fee for NRS 82 nonprofits | $50 late fee per the nonprofit fee schedule (other Secretary of State instructions show $75) |
When the first one is due
- LLC: Initial List is filed with the Articles of Organization; first Annual List is due by the end of the formation month one year later
- Corporation: Initial List is filed with the Articles of Incorporation; first Annual List is due by the end of the incorporation month one year later
- Nonprofit: Initial List is filed with the Articles of Incorporation; first Annual List is due by the end of the incorporation month one year later
Taxes due on their own schedule
- State Business License fee (LLC): $200 — $200 per year for LLCs, paid at formation and with each Annual List
- State Business License fee (Corporation): $500 — $500 per year for profit corporations ($200 for NRS 89 professional corporations), paid at formation and with each Annual List. NRS 82 nonprofits are exempt
- Commerce Tax (LLC, Corporation): $0 — No Nevada corporate or personal income tax. The Commerce Tax applies only to businesses with Nevada gross revenue over $4 million per fiscal year, so a small new business owes nothing
Checked 2026-10-20. Confirm on the Nevada Secretary of State, Commercial Recordings Division site before filing.