How to Form an LLC in Nevada (2026)
Reviewed by DocDraft Legal Team · Nevada · Last updated 2026-08-06
A limited liability company (LLC) is a business structure that legally separates the company from the people who own it, so the owners are generally not personally responsible for the company's debts. Forming one in Nevada means filing a formation document with a state agency and paying its fee to bring the company into legal existence. In Nevada you create an LLC by filing the Articles of Organization with the Secretary of State, and the state bundles two more items into that first filing. The initial cost is $425 in total: a $75 Articles of Organization fee, a $150 initial list of managers or members, and a $200 state business license fee. What sets Nevada apart is what you do not pay. Nevada has no state corporate income tax, no personal income tax, and no franchise tax on LLCs. The tradeoff is an annual renewal of $350, made up of the $150 annual list and the $200 business license renewal. Nevada does not require newspaper publication. Nevada LLCs are governed by Chapter 86 of the Nevada Revised Statutes. This guide explains what an LLC is, the exact Nevada steps and fees, and the deadlines that keep the company in good standing.
Find out where you stand in Nevada
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How do you form an LLC in Nevada?
File the Articles of Organization with the Nevada Secretary of State and name a registered agent with a Nevada street address. Nevada bundles three items into the first filing: the $75 Articles of Organization, a $150 initial list of managers or members, and a $200 state business license, for $425 total.
Does a Nevada LLC pay a franchise or state income tax?
No. Nevada has no franchise tax on LLCs, no state corporate income tax, and no personal income tax. Instead, Nevada charges flat annual fees to stay in good standing: a $150 annual list of managers or members and a $200 state business license renewal, which total $350 each year.
What is the Nevada LLC annual list?
The annual list is Nevada's yearly filing that reports the LLC's managers or members to the Secretary of State. The fee is $150. It is filed together with the $200 state business license renewal, so the combined annual cost is $350. The first list is filed at formation as the initial list.
Does Nevada require newspaper publication to form an LLC?
No. Nevada does not require an LLC to publish notice of its formation in a newspaper. This is unlike New York, Arizona, and Nebraska, where publication is a condition of forming or operating. In Nevada the Articles of Organization filing and the annual list and business license are all handled through the Secretary of State.
Nevada LLC formation at a glance
You form a Nevada LLC by filing the Articles of Organization with the Secretary of State. Nevada bundles the formation into a single $425 package: a $75 Articles of Organization fee, a $150 initial list of managers or members, and a $200 state business license fee. What sets Nevada apart is its tax profile, not its formation cost. Nevada has no franchise tax on LLCs, no state corporate income tax, and no personal income tax, which is a large part of why the state markets itself to business owners. The tradeoff is the ongoing filing burden. Every year the LLC must file an annual list of managers or members for $150 and renew the state business license for $200, a combined $350 renewal that is due by the end of the anniversary month of formation. Every Nevada LLC must name and continuously maintain a registered agent with a physical Nevada street address. Nevada does not require newspaper publication. You can reserve an available name with the Secretary of State for $25 while you prepare the paperwork. The governing statute is Chapter 86 of the Nevada Revised Statutes, the Nevada Limited-Liability Company Act.
Forming a two-owner Nevada LLC, step by step
Suppose two friends in Las Vegas want to open a small consulting firm as an LLC. First they search the Nevada Secretary of State's business search to confirm their name is available and includes a designator such as LLC, and they can reserve the name for $25 while they prepare paperwork. Next they appoint a registered agent: one owner lives in Nevada and agrees to serve, using a Nevada street address, not a P.O. box, where legal papers can be delivered during business hours. They then file the Articles of Organization with the Secretary of State. Nevada bundles the filing, so at this step they pay $425 in total: the $75 Articles of Organization fee, the $150 initial list of managers or members, and the $200 state business license fee. The LLC legally exists once the Secretary of State files it. Because they have two members, they also write an operating agreement setting each owner's percentage and how profits split, even though Nevada does not require them to file it. They apply to the IRS for a free EIN so the partnership can file taxes and open a bank account. Finally they calendar the annual renewal, a $150 annual list plus the $200 business license renewal, totaling $350, due by the last day of the anniversary month of formation each year. Because Nevada has no franchise or state income tax, that annual $350 and any federal taxes are the main recurring obligations.
Relevant Laws
Nevada Revised Statutes Chapter 86 (Limited-Liability Companies)
Chapter 86 governs the formation, management, and dissolution of every Nevada LLC. It sets who may form an LLC, the required contents of the Articles of Organization, the registered agent requirement, and the default rules for member-managed and manager-managed companies. It is the primary statute for Nevada LLCs.
NRS 86.161 (Articles of Organization; contents)
Requires a Nevada LLC to be formed by filing Articles of Organization with the Secretary of State. The articles state the LLC's name, the name and address of its registered agent, whether the company is member-managed or manager-managed, and the names and addresses of the initial managers or managing members. The Articles of Organization filing fee is $75.
NRS 86.231 (Registered agent required)
Requires every Nevada LLC to appoint and continuously maintain a registered agent in Nevada. The agent, an individual resident of Nevada or a registered commercial agent, has a physical Nevada street address and receives lawsuits and official notices for the company. The agent's information goes on the Articles of Organization.
NRS 86.263 (Annual list of managers or members)
Requires a Nevada LLC to file an initial list of its managers or managing members at formation and then an annual list each year thereafter, by the last day of the anniversary month of formation. The fee for the list is $150. The list keeps the LLC's management information current and is a condition of good standing.
NRS Chapter 76 (State business license)
Requires a Nevada LLC to obtain and annually renew a state business license through the Secretary of State. The license fee is $200 for an LLC, paid at formation and again with each annual list. It is separate from any local business license a city or county may require.
Nevada tax profile (no franchise or income tax on LLCs)
Nevada imposes no franchise tax on LLCs, no state corporate income tax, and no personal income tax, so a Nevada LLC's profits are not taxed at the state level in the way many states tax them. Nevada does impose a Commerce Tax on businesses with Nevada gross revenue over $4 million in a fiscal year, which does not reach most small LLCs.
IRS federal tax classification (default pass-through)
The IRS does not tax the LLC as a separate category. By default a single-member Nevada LLC is disregarded and taxed like a sole proprietorship, and a multi-member LLC is taxed as a partnership, with income passing through to the owners. An LLC may instead elect S corporation or C corporation treatment. This federal classification is separate from Nevada's annual list and business license fees, which apply either way.
Regional Variances
How forming an LLC in Nevada differs from other states
No franchise or state income tax
This is Nevada's headline draw. Nevada has no franchise tax on LLCs, no state corporate income tax, and no personal income tax. States like California charge an $800 minimum annual franchise tax regardless of income. A Nevada LLC owes no comparable state tax on its profits, though it still pays the flat annual list and business license fees.
High bundled formation cost
Nevada's $425 starting cost is one of the highest in the country because the state bundles three items into the first filing: the $75 Articles of Organization, the $150 initial list of managers or members, and the $200 state business license. Many states charge only a single filing fee of $50 to $150 to form.
Annual list plus business license renewal
Every year a Nevada LLC files an annual list of managers or members for $150 and renews its state business license for $200, a combined $350 due by the end of the anniversary month. Many states require only a low-cost annual report, so Nevada's recurring cost is higher than average even without an income tax.
No newspaper publication requirement
Nevada does not require you to publish notice of formation in a newspaper. New York, Arizona, and Nebraska do, which adds cost and a deadline. A Nevada LLC is complete once the Secretary of State files the Articles of Organization, with no publication step.
Registered agent with a Nevada address
Nevada requires every LLC to name and continuously maintain a registered agent with a physical Nevada street address, not a P.O. box. Out-of-state owners commonly hire a commercial registered agent to meet this requirement, which most states share but which is easy to overlook when forming from elsewhere.
Suggested Compliance Checklist
Confirm your LLC name is available and compliant
Before filing days after startingSearch the Nevada Secretary of State's business search to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited-Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for $25 while you prepare your Articles of Organization.
Appoint a registered agent with a Nevada address
Before filing days after startingNevada requires a registered agent with a physical Nevada street address who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in Nevada, or a commercial registered agent service will serve. You will name the agent on the Articles of Organization, so settle this first.
File the Articles of Organization with the Secretary of State
To create the LLC days after startingFile the Articles of Organization with the Nevada Secretary of State. Nevada bundles the filing, so you pay $425 in total: the $75 Articles of Organization fee, the $150 initial list of managers or members, and the $200 state business license fee. The LLC legally exists only once the Secretary of State files it. Keep the filed confirmation as proof of formation.
Adopt an operating agreement
At or soon after formation days after startingPut the ownership percentages, profit split, management structure, and exit rules in writing. Nevada's LLC act lets members govern the company by an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft.
Get a federal EIN from the IRS
Before opening a bank account or hiring days after startingApply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate.
File the annual list and renew the state business license
By the last day of the anniversary month, annually days after startingEach year file the annual list of managers or members for $150 and renew the state business license for $200 with the Secretary of State, a combined $350. It is due by the last day of the anniversary month of formation. Missing it can move the LLC to default status, so calendar the deadline when you form.
Check whether the Commerce Tax applies
After the fiscal year, if revenue is high days after startingNevada imposes no franchise or income tax on most LLCs, but it does levy a Commerce Tax on businesses with Nevada gross revenue over $4 million in a fiscal year. Most small LLCs fall below this threshold. Confirm the current threshold and any filing obligation with the Nevada Department of Taxation.
| Task | Description | Document | Days after starting |
|---|---|---|---|
| Confirm your LLC name is available and compliant | Search the Nevada Secretary of State's business search to confirm your desired name is not already in use and that it includes a required designator such as LLC or Limited-Liability Company. Avoid restricted words that need special approval. You can reserve an available name with the Secretary of State for $25 while you prepare your Articles of Organization. | - | Before filing |
| Appoint a registered agent with a Nevada address | Nevada requires a registered agent with a physical Nevada street address who is available during business hours to accept legal documents. Decide whether you, a co-owner who lives in Nevada, or a commercial registered agent service will serve. You will name the agent on the Articles of Organization, so settle this first. | - | Before filing |
| File the Articles of Organization with the Secretary of State | File the Articles of Organization with the Nevada Secretary of State. Nevada bundles the filing, so you pay $425 in total: the $75 Articles of Organization fee, the $150 initial list of managers or members, and the $200 state business license fee. The LLC legally exists only once the Secretary of State files it. Keep the filed confirmation as proof of formation. | - | To create the LLC |
| Adopt an operating agreement | Put the ownership percentages, profit split, management structure, and exit rules in writing. Nevada's LLC act lets members govern the company by an operating agreement, but you do not file it with the state. It governs how the LLC runs and overrides the act's default rules. Attorney review of the agreement is available as an option through DocDraft. | llc-operating-agreement | At or soon after formation |
| Get a federal EIN from the IRS | Apply for an Employer Identification Number free on the IRS website. Multi-member LLCs, LLCs with employees, and LLCs electing corporate tax treatment need one. Single-member LLCs with no employees usually get one anyway to open a business bank account and keep business and personal finances separate. | - | Before opening a bank account or hiring |
| File the annual list and renew the state business license | Each year file the annual list of managers or members for $150 and renew the state business license for $200 with the Secretary of State, a combined $350. It is due by the last day of the anniversary month of formation. Missing it can move the LLC to default status, so calendar the deadline when you form. | - | By the last day of the anniversary month, annually |
| Check whether the Commerce Tax applies | Nevada imposes no franchise or income tax on most LLCs, but it does levy a Commerce Tax on businesses with Nevada gross revenue over $4 million in a fiscal year. Most small LLCs fall below this threshold. Confirm the current threshold and any filing obligation with the Nevada Department of Taxation. | - | After the fiscal year, if revenue is high |
Frequently Asked Questions
Other Nevada guides
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Delinquent Property Taxes in Nevada: The County Treasurer Holds Your Parcel in Trust for Two Years
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