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How to start an LLC in Nevada

By Brent Chudoba, editor Updated

Forming an LLC in Nevada costs $75 to file the Articles of Organization with the Nevada Secretary of State. After that you file an annual report of $350. Nevada charges no franchise tax on a standard LLC. The $75 Articles of Organization fee is one-time. Every LLC must also pay, at formation and then every year: $150 for the (Initial/Annual) List of Managers or Members (NRS 86.263) plus $200 for the State Business License (NRS 76.130), $425 total in year one, then $350/year thereafter. LLCs with Nevada gross revenue exceeding $4,000,000 per fiscal year owe Commerce Tax on top of this (see franchiseTax).

How much does it cost to start an LLC in Nevada?

Nevada LLC costs (reviewed August 29, 2026)
ItemCost
Filing fee (Articles of Organization)$75
Annual report$350/year
Franchise or business taxNone
Registered agentRequired

Source: Nevada Secretary of State, fee schedule reviewed August 29, 2026.

What are the steps to form an LLC in Nevada?

  1. Name your LLC. Pick a name that is available and meets Nevada naming rules, then check it against the Secretary of State's business database.
  2. Appoint a registered agent. Nevada requires a registered agent with a physical in-state address to receive legal mail. You can be your own agent, or hire a service.
  3. File the Articles of Organization. Submit it to the Nevada Secretary of State and pay the $75 fee. This is the step that legally creates the LLC.
  4. Get an EIN from the IRS. It is free and takes minutes. Do not pay a service for it. See how to get an EIN free from the IRS.
  5. Calendar your annual report. Nevada charges $350 to keep the LLC in good standing. Missing it risks penalties or administrative dissolution.
  6. Open a business bank account. Keep business money separate from personal money so your liability protection holds up.

Does Nevada have a franchise tax on an LLC?

No. Nevada does not impose a traditional franchise/net-worth tax on LLCs. However, Nevada does impose a Commerce Tax (NRS Chapter 363C) on the Nevada gross revenue of any business entity, including LLCs, that exceeds $4,000,000 in a fiscal year (July 1-June 30); rates vary by the entity's NAICS business category from 0.051% (e.g. mining) to 0.331% (rail transportation), with most categories well under 0.2%. This is a gross-receipts tax, not a franchise tax, and does not apply to the large majority of small-business LLCs.

How is an LLC taxed in Nevada?

By default, an LLC is a pass-through entity: it pays no income tax itself, and the profits flow to the owners' personal returns. Nevada has no state individual income tax, so those pass-through profits face no state income tax, only federal tax. That is one reason Nevada is a popular state to form in.

An LLC can also elect to be taxed as an S-corp, which changes how owners pay self-employment tax. See LLC vs S-corp vs sole proprietorship and how self-employment tax works.

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