Do I need an LLC?Nevada LLC cost: year one and every year after
Short answer. For a solo operator in Nevada, the state cost confirmed on official sites is $425 in year one ($75 for the Articles of Organization plus a $350 Initial List and State Business License due with them) and $350 every year after that (a $150 annual list plus a $200 State Business License), even with no revenue. Nevada has no state income tax on individuals, so your profit faces only federal income tax and self-employment tax. A registered agent with a Nevada physical address is required but has no price we could confirm. Forming in Wyoming instead costs more ($525 confirmed in the first year, $410 a year after), because a Nevada resident still registers in Nevada. A sole proprietor pays no formation fee, but a Schedule C filer still needs the $200 State Business License, so the sole proprietor baseline is $200 in year one and $200 a year: $225 less than an LLC in year one and $150 less each year after (the annual list). City and county business licenses and Nevada sales tax on SaaS are not computed in the totals.
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.
Nevada LLC vs Wyoming LLC vs sole proprietor
| Path | Year one | Each year after |
|---|---|---|
| A. LLC in Nevada | $425 confirmed ($75 Articles of Organization + $350 Initial List and State Business License, due with the articles) + Nevada registered agent: no figure found, not included | $350 confirmed ($150 annual list + $200 State Business License, due by the end of the anniversary month) + Nevada registered agent if you do not serve as your own: no figure found, not included |
| B. LLC in Wyoming + register in Nevada | $525 confirmed ($100 Wyoming + $75 Nevada foreign registration + $350 Nevada Initial List and State Business License) + Wyoming registered agent and Nevada registered agent: no figures found, not included | $410 confirmed ($60 Wyoming minimum annual report + $350 Nevada annual list and State Business License) + both registered agents, no figures found |
| C. Sole proprietor (baseline) | $200 confirmed (the Nevada State Business License a Schedule C filer pays; $0 in state formation fees, free EIN from the IRS, separate bank account) + county fictitious firm name filing if you use a business name: not checked, not in the total | $200 confirmed (State Business License renewal each year; no Secretary of State annual list) |
Not in any total above: a registered agent (no commercial price found), expedited processing, a county fictitious firm name filing, your federal income and self-employment tax, bank fees, Nevada sales tax on software (not verified for SaaS), city and county business licenses (not covered), the Commerce Tax (only above $4,000,000 of Nevada gross revenue), the Modified Business Tax on payroll (only if you hire), and any attorney or CPA time. A sole proprietor filing a Schedule C owes the $200 State Business License too, so the gap between A and C is $225 in year one ($75 articles plus the $150 annual list) and $150 a year after (the annual list).
Nevada LLC fees, line by line
| Fee | Amount | Status | Source |
|---|---|---|---|
| Nevada Articles of Organization (Formation - Limited-Liability Company) | $75 | verified | Nevada SOS formation instructions (PDF) |
| Initial List of Managers or Members, filed with the articles | $150 | verified | Nevada SOS formation instructions (PDF) |
| State Business License, due with the articles | $200 | verified | Nevada SOS State Business License FAQ: "$200 for all other business entity types" |
| Annual list (every year after) | $150 | verified | Nevada SOS annual list instructions (PDF) |
| State Business License renewal (every year after) | $200 | verified | Nevada SOS State Business License FAQ |
| Late penalty on the State Business License | $100 | verified | Nevada SOS State Business License FAQ |
| Late fee for the annual list itself | $75 appears on the profit corporation fee schedule; the LLC schedule could not be opened | not verified, not in totals | Confirm with the Secretary of State |
| Expedited processing | +$125 (24 hours), +$500 (2 hours), +$1,000 (1 hour) | verified, optional, not in totals | Nevada SOS formation instructions (PDF) |
| Reinstatement fee | $300 on the fee schedule, plus back fees and penalties; the reinstatement instructions say the fee depends on how late the filing is | verified, not in totals | Nevada SOS formation instructions (PDF); Nevada SOS reinstatement and revival instructions (PDF) |
| Foreign LLC registration (same form, with the Initial List and State Business License) | $75 | verified | Nevada SOS formation instructions (PDF) |
| Penalty for registering a foreign LLC late | none found | not verified | Confirm with the Secretary of State |
| Nevada registered agent | no figure | unresolved | Required to have a physical Nevada address (Nevada SOS formation instructions (PDF)); private companies set the price. |
| Newspaper publication | none found for LLCs | not verified | The formation instructions list no publication step; an absence is not proof |
| Franchise or net worth tax, single-member LLC | none found | not verified | No official page stating there is none was found; no such fee appears in the Secretary of State instructions |
| Wyoming Articles of Organization | $100 | verified | Wyoming SOS fee schedule, effective July 1, 2026 |
| Wyoming annual report license tax | $60 minimum | verified | Same schedule: $60 or two-tenths of one mill on Wyoming assets, whichever is greater. |
| Wyoming registered agent | no figure | unresolved | Private companies set the price. Wyoming requires an agent (seen in a search excerpt of an SOS guide, not read in full). |
| EIN | $0 | verified | IRS: "You never have to pay a fee for an EIN." |
Why Wyoming does not help a Nevada resident
A Nevada-based LLC formed in Wyoming must register in Nevada: the Secretary of State says "every person or entity doing business in the state of Nevada" must obtain a business license annually (Nevada SOS State Business License FAQ), and a foreign LLC registers on the same form as a new Nevada LLC for $75, filed with the Initial List and State Business License (Nevada SOS formation instructions (PDF)). It then files the same annual list and renews the same license every year, so you pay Wyoming's $100 and $60 on top of Nevada's $75 and $350. Nevada has no state income tax on individuals wherever the LLC was formed, so Wyoming saves no tax either. For a solo operator the Wyoming route costs more than forming in Nevada.
Nevada taxes: what an LLC does and does not change
The IRS treats a single-member LLC as "disregarded as separate from its owner": you report profit on Schedule C and pay self-employment tax as a sole proprietor would. Nevada "does not impose a state income tax on individuals" (Nevada Department of Taxation), so there are no Nevada estimated income tax payments. Federal estimated tax for 2026 is due April 15, June 15, September 15 and January 15, 2027 (Form 1040-ES). See the annual list page for the yearly $350 filing.
What is different about forming in Nevada
Seven Nevada-specific points for a solo app or SaaS founder, each from a Nevada government page read on 2026-11-03. Informational only, not legal or tax advice.
- No state income tax on individuals. Your LLC profit faces federal income tax and self-employment tax only; there is no Nevada return and no Nevada estimated tax. Source: Department of Taxation, Income Tax in Nevada. verified
- Steady fees: $425 to form, then $350 every year, even with zero revenue. The $350 is a $150 annual list plus a $200 State Business License. Sources: Nevada SOS formation instructions (PDF); Nevada SOS annual list instructions (PDF). verified
- The Commerce Tax applies only above $4,000,000 of Nevada gross revenue. At or below that, there is no Commerce Tax and no Commerce Tax return to file. Source: Department of Taxation, Commerce Tax FAQs. verified Which revenue counts as "Nevada gross revenue" for a remote seller was not determined.
- Payroll tax appears only when you hire. The Modified Business Tax applies to an employer's wages: the Department of Taxation page gives 1.17% for most general business employers, with the first $50,000 of wages non-taxable, filed quarterly, and 1.554% for financial institutions. A solo founder with no employees owes none. Source: Department of Taxation, Modified Business Tax. verified Not verified: whether the $50,000 is per quarter (the page does not say), and the due dates. Re-read the page before relying on the rate.
- The registered agent needs a physical Nevada address. "A P.O. box may be used for mailing but cannot replace the required physical address," and the agent must be available during normal business hours. A founder outside Nevada needs a paid commercial agent or a Nevada individual aged 18 or older. Source: Nevada SOS formation instructions (PDF). verified
- The state license is separate from city and county licenses. Nevada has a "two tier licensing system," so the $200 State Business License does not replace a city or county license; check both (Nevada Business Hub filing fees). verified A sole proprietor is not exempt from the state tier: the FAQ defines 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 also needs the $200 license (Nevada SOS State Business License FAQ). verified A follow-up check could not re-read this FAQ answer in a browser, so confirm it on the Secretary of State page before relying on it. No city or county figure was read.
- Missing the annual list costs a penalty, then the LLC. A late filing adds a $100 penalty on the State Business License; an LLC that does not file goes into default, "after one year, all default entities go into revoked status," and reinstating means paying all back fees and penalties, including the license fee. Sources: Nevada SOS State Business License FAQ; reinstatement instructions (PDF). verified
Sales tax on software. The Department of Taxation's sales tax FAQ says products delivered electronically, such as software, are not subject to Nevada sales or consumer use tax, and that software on a disk is taxable (Department of Taxation, Sales Tax FAQs). That page does not address hosted software as a service. Whether Nevada taxes SaaS is not verified. Do not treat the electronic software statement as an exemption for a subscription app; ask the Department of Taxation before you sell to Nevada customers.
Not verified and left out: whether Nevada has any newspaper publication step for an LLC, a county fictitious firm name filing for a sole proprietor, and a franchise or net worth tax (none found, but no page saying so was read).
What this Nevada page doesn't tell you
Whether you need an LLC yet, which line of the table applies to you, your own dates (the annual list, estimated taxes), or whether to ask a CPA about an S-corp. The calculator takes your answers and returns a verdict, your numbers and a dated checklist you can download as a PDF and calendar file.
Nevada LLC questions
How much does it cost to form an LLC in Nevada?
The confirmed state cost is $425 in year one: $75 for the Articles of Organization plus $350 for the Initial List ($150) and State Business License ($200) that must be filed with them. A registered agent with a Nevada physical address is required, but no commercial price was found, so none is included.
What does a Nevada LLC cost every year?
$350 a year, even with no revenue: a $150 annual list plus a $200 State Business License, both paid to the Secretary of State. The confirmed pages show no franchise tax on a single-member LLC, but a registered agent costs extra if you do not serve as your own and that price is not included.
Is a Wyoming LLC cheaper for a Nevada resident?
No. A Nevada resident forming in Wyoming still registers the LLC in Nevada for $75 and still pays the $350 Nevada annual list and State Business License, plus Wyoming's $100 formation fee and $60 minimum annual report. Year one is $525 confirmed and each later year is $410.
Does Nevada have a state income tax on an LLC?
Not on individuals. The Department of Taxation says Nevada does not impose a state income tax on individuals, so a single-member LLC's profit faces federal income tax and self-employment tax only. The Commerce Tax applies only above $4,000,000 of Nevada gross revenue.
Do I need a registered agent in Nevada?
Yes. Nevada requires a registered agent with a physical address in the state; a P.O. box cannot replace it. If you do not live in Nevada you need a commercial registered agent or a Nevada individual. No commercial price was found.
Is Nevada sales tax charged on SaaS?
Not verified. The Department of Taxation FAQ says electronically delivered software is not subject to Nevada sales or use tax, but it does not address SaaS. Check with the Department of Taxation before you sell to Nevada customers.