Nevada Business Compliance Checklist
Nevada charges the highest LLC formation fee in the U.S. ($425) but has no state income tax — a trade-off popular with holding companies. This page covers everything from filing fees to sales tax to hiring laws.
$425
$350
Every year
6.85%
state base rate
Yes
1. Entity Formation
| LLC filing fee (Articles of Organization) | $425 |
| Corp filing fee (Articles of Incorporation) | $725 |
| Registered agent required | Yes — must have a physical address in the state |
| Publication requirement | No |
| Processing time | ~7 business days (expedited available for extra fee) |
2. Annual Maintenance
| Annual/periodic report | Every year — fee $350 |
| Franchise tax | Commerce Tax on gross revenue > $4M; annual state business license $200 (LLC) / $500 (corp) is required. |
3. Sales Tax
| State base rate | 6.85% |
| Combined rate range (with local) | 6.85% – 8.375% |
| Economic nexus (out-of-state seller) | $100,000 OR 200 transactions per year |
| Marketplace facilitator law | Yes — marketplaces (Amazon, Etsy) collect on your behalf. |
Need to check nexus across multiple states? Use our Sales Tax Nexus Checker.
4. Employer Requirements
| Minimum wage | $12.00/hr (2025) |
| Paid sick leave law | Statewide mandate |
| Non-compete enforceability | Enforceable — reasonable scope and duration required |
| Contractor classification test | Common-law (IRS) test |
Full employment law breakdown: Nevada Hiring Laws.
5. Workers' Compensation
Nevada allows private-market workers' comp insurance (competitive market). Coverage is required starting with your first employee.
Estimate your premium with our Workers' Comp Calculator.
6. State Income Tax
Nevada has no state individual income tax. This applies to pass-through business income (sole prop, LLC, S-Corp).
Compliance by Business Structure
Pick your structure to see structure-specific compliance items.
What Makes Nevada Distinctive
Compliance quirks and rules that separate Nevada from other states — worth understanding before you file.
- Nevada charges $425 for LLC formation (Articles $75 + Initial List $150 + Business License $200) — highest first-year LLC cost in the U.S.
- Nevada's annual maintenance costs total $350 (Annual List $150 + Business License $200).
- Nevada has a Commerce Tax on business gross revenue over $4M — most small businesses don't hit this threshold.
- Nevada is popular for privacy — the state doesn't share information with other tax jurisdictions and requires no owner disclosure.
This is a reference, not legal advice.
State fees and rules change. Verify current values with the Nevada Secretary of State, Department of Revenue, and Department of Labor before filing. For complex situations, consult a licensed CPA or attorney.