Nevada LLC annual list: $350, due the last day of your formation month

Last verified 2026-11-03. Official sources linked below; unverified items are labeled.

Short answer. Every Nevada LLC, including a single-member LLC with no revenue, files an annual list ($150) and renews its State Business License ($200) together: $350 a year, paid to the Secretary of State. It is due by the last day of the anniversary month of the original filing and may be filed up to 90 days early. A late filing adds a $100 penalty on the license. An LLC that does not file goes into default, and after one year it is revoked, with all back fees owed to reinstate. Nevada has no state income tax on individuals. A sole proprietor files no annual list, but a Schedule C filer still needs the $200 State Business License.

Informational only. Not legal or tax advice. Confirmed means read on an official government page on 2026-11-03. Estimates are shown apart and are never added to confirmed totals.

What you must file

Annual list, $150: "The fee is $150.00" for the annual list of managers or members (Nevada SOS annual list instructions (PDF)). verified
State Business License, $200: "The annual renewal fee is $500 for Corporations, and $200 for all other business entity types" (Nevada SOS State Business License FAQ). verified The two must be filed together: "No, the Initial/Annual List of Officers and the business license must be filed together" (same FAQ). That makes $350 every year.
Late penalty: "A business that fails to submit the annual fee required by the due date shall pay a penalty in the amount of $100 in addition to the annual fee" (Nevada SOS State Business License FAQ). verified An extra $75 late fee for the annual list itself is printed on the profit corporation fee schedule; the LLC schedule could not be opened, so $75 for an LLC is not verified and is not included.
Where to file: online in ORION (orion.nv.gov) with the Nevada Secretary of State. The Secretary of State says there is no additional fee for the online service. verified No filing service is needed.
First filing: the Initial List and State Business License are filed with the articles of organization, at formation, and are due "no later than the last day of the month following the filing of your organizational documents" (Nevada SOS State Business License FAQ). verified That is $350 in year one on top of the $75 articles fee, $425 in all.

When it is due each year

After the first, the annual list and license renewal are due by the last day of the anniversary month of the original filing, and may be filed up to 90 days early (Nevada SOS annual list instructions (PDF); Nevada SOS State Business License FAQ). verified An LLC formed on November 16, 2026 files its next one by Tuesday, November 30, 2027, and may file as early as about September 1, 2027. The calculator shows the very first filing as 30 days after formation (Wednesday, December 16, 2026 for that LLC), the earliest the rule allows; the FAQ's deadline is the end of the following month, so confirm your exact date on the Secretary of State site.

What happens if you do not file

An LLC that does not file the annual list and renew the license goes into default, and "after one year, all default entities go into revoked status"; to reinstate, "all back fees and penalties, including the business license fee, must be paid" (Nevada SOS State Business License FAQ; reinstatement and revival instructions). verified The fee schedule lists a $300 reinstatement fee (Nevada SOS formation instructions (PDF)), but the reinstatement instructions say the fee depends on how late the filing is and whether it is a reinstatement or a revival, so treat $300 as a floor, not a total. verified

Nevada taxes on a single-member LLC

Nevada "does not impose a state income tax on individuals" (Department of Taxation, Income Tax in Nevada, verified). A single-member LLC is disregarded for federal tax, so its profit flows to your own return; the IRS treats it as "disregarded as separate from its owner", and you pay federal income tax and self-employment tax. No official page stating there is no Nevada franchise tax was read, so that is not verified; the Secretary of State instructions list no such fee. The Commerce Tax applies only above $4,000,000 of Nevada gross revenue, and at or below that there is no filing (Commerce Tax FAQs, verified). The Modified Business Tax on payroll appears only if you hire (Department of Taxation).

What is different for a sole proprietor

A sole proprietor files no Secretary of State annual list and pays no $75 articles fee. But the State Business License FAQ defines a business to include "any natural person who performs a service or engages in a trade for profit and is required to file with the Internal Revenue Service a Schedule C (Form 1040)," so a Schedule C filer needs the $200 State Business License, renewed annually (Nevada SOS State Business License FAQ). verified Federal estimated tax is due April 15, June 15, September 15 and January 15 (Form 1040-ES). Whether a sole proprietor must register a fictitious firm name with the county, and the fee, was not checked.

Not covered

Nevada has a two tier business licensing system: the state license is separate from any city or county license, and city and county business licenses and taxes are not covered here or in any total (Nevada Business Hub filing fees). Nevada sales tax on SaaS is not verified. The Department of Taxation says electronically delivered software is not subject to Nevada sales or use tax, but its FAQ does not address SaaS; check before you sell to Nevada customers (Sales Tax FAQs).

Sources (read 2026-11-03)

What this page doesn't tell you

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Frequently asked

How much is the Nevada LLC annual list?

$350 a year: the $150 annual list plus the $200 State Business License, which must be filed together with the Nevada Secretary of State. You pay it even if the LLC had no revenue. A late filing adds a $100 penalty on the license.

When is the Nevada LLC annual list due?

By the last day of the anniversary month of the original filing, and you may file up to 90 days early. The first one is due with the articles: the Initial List and State Business License are due no later than the last day of the month after filing. An LLC formed on November 16, 2026 files its next one by November 30, 2027.

What happens if I do not file the Nevada annual list?

The LLC goes into default and a $100 penalty is added to the State Business License fee. After one year in default the entity is revoked, and reinstating means paying all back fees and penalties, including the business license fee.

Does Nevada have a state income tax or a franchise tax on a single-member LLC?

Nevada does not impose a state income tax on individuals, so profit is taxed federally only. No page stating there is no franchise tax was read, so that is not verified. The Commerce Tax applies only above $4,000,000 of Nevada gross revenue.

Does a sole proprietor file a Nevada annual list?

No annual list, but a sole proprietor who files a Schedule C still needs the $200 Nevada State Business License, renewed each year. The annual list is a filing for registered entities such as LLCs.

Does a foreign LLC registered in Nevada also file it?

Yes. A foreign LLC registered in Nevada files the annual list and renews the State Business License each year, like a Nevada LLC.

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