Key figures
Nevada compliance
2026, with sources
- Foreign qualification
- Secretary of StateQualification fee scales with authorized stock; the $150 initial list and $500 business license are filed with it.
- Annual list fee (corporation)
- From $150Due by the last day of the anniversary month; scales with the value of authorized stock, to a $11,125 cap.
- State business license
- $500 a yearCorporations; $200 for LLCs and other entities. Renewed with the annual list.
Qualifying and staying qualified
A Delaware corporation qualifies with the Nevada Secretary of State, appoints a Nevada registered agent, and files an initial list of officers and directors ($150) with a state business license ($500 for a corporation, $200 for an LLC). Each year after that it files an annual list and renews the business license by the last day of its anniversary month. The filings run through the Secretary of State’s online portal, SilverFlume, which the office is replacing in phases with a new portal, Orion.
The annual list fee for a corporation follows the value of its authorized stock, starting at $150. A list filed late adds a $75 penalty; one still unfiled after the anniversary month costs the company its right to do business in Nevada, and getting it back means paying every missed fee and penalty plus a $300 reinstatement fee.
Local licenses
Clark County, Las Vegas, Henderson, Reno and Washoe County each license businesses operating within them. A company with an office in Las Vegas needs both the state business license and the city or county license for the location; a remote employee working from home typically doesn’t create a local license requirement, but check the city’s home-occupation rules.
Unclaimed property
Uncashed payroll and vendor checks and customer credit balances are reported to the State Treasurer’s Unclaimed Property Division each year, before November 1, covering the twelve months to June 30. Unpaid wages are presumed abandoned after just one year. The holder must also write to each owner 60 to 120 days before filing. A first report often surfaces a few years of old checks at once.
Deadlines
- Last day of the anniversary monthAnnual list and state business license renewal
- Quarterly — Apr 30, Jul 31, Oct 31, Jan 31Modified Business Tax return
- 45 days after June 30 — Aug 14 for 2025–26Commerce Tax return (if over $4 million)
- Before Nov 1Unclaimed property report, for the year to June 30
The federal baseline
This page covers what Nevada adds. The federal rules underneath it apply here too.
Common questions
Do we need a Nevada business license?
Yes. Almost every business operating in Nevada needs a state business license from the Secretary of State, issued and renewed with the annual list. Cities and counties issue their own business licenses on top of it.
Is there a Nevada corporate return?
No. Nevada has no corporate income tax return. The returns a small company files are MBT (quarterly), ESD unemployment (quarterly) and sales tax if it has a permit; the Commerce Tax return applies above $4 million of Nevada revenue.
What does the annual list cost?
The fee follows the value of the shares authorized in the articles: $150 when that value is $75,000 or less, rising in steps to a $11,125 maximum. A corporation also pays $500 for the state business license each year, filed with the list. A list filed late carries a $75 penalty, and a corporation that hasn’t filed by the end of its anniversary month forfeits its right to do business in Nevada until it is reinstated.
Compliance next door
- CACalifornia complianceA Delaware corporation qualifies with the Secretary of State for $100, files a $25 Statement of Information every year, and owes the FTB at least $800 a year from its second year.
- OROregon complianceA Delaware corporation pays $275 to register in Oregon and $275 a year to renew, files Form OR-20 by May 15, and in Portland files a combined city and county business tax return.
- IDIdaho complianceA Delaware corporation registers in Idaho for $100, files an annual report each anniversary month on SOSBiz, and files Form 41 by April 15 with at least $20 of minimum tax.
- UTUtah complianceRegister for $59, renew for $18 on each anniversary, file the TC-20 with at least the $100 minimum tax, and report unclaimed property each year.
- AZArizona complianceRegister with the Corporation Commission for $175, file a $45 annual report on your anniversary date, and hold one TPT license from ADOR for the state and its cities.
More of the Nevada guide
- AccountingAccounting and state tax in NevadaCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in NevadaSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in NevadaPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in NevadaWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in NevadaCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.