Nevada LLC Annual Report and Franchise Tax Deadlines (2026)

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Compute your next deadline

Computed from the state data on this site as of each state's last-reviewed date. Always verify on the official portal before filing — this is a planning estimate, not legal advice. See disclaimer.

Estimate late fees and consequences

Estimate only — based on each state's published penalty schedule as of its last-reviewed date. Percentage-based penalties (e.g., "5% of unpaid tax") depend on the tax amount owed and aren't summed here. Confirm with the official portal before mailing a payment. See disclaimer.

Annual List of Managers or Managing Members and State Business License Application

Nevada LLCs file an Annual List of Managers or Managing Members with the Secretary of State each year. The State Business License application/renewal is filed together with the Annual List as a combined transaction. The combined filing fee is $350 ($150 for the Annual List under NRS Chapter 86 plus $200 for the State Business License under NRS Chapter 76). Both are due by the last day of the LLC's anniversary month, and both are submitted online through Nevada's SilverFlume business portal.

Deadline: Last day of the LLC's anniversary month each year (the month in which the LLC was originally organized).
Fee: $350 · $150 Annual List of Managers/Members + $200 State Business License, filed together each year.
Where to file: www.nvsilverflume.gov

Franchise tax

Commerce Tax is separate from, and in addition to, the $350 Annual List + State Business License paid to the Secretary of State. The exact rate by NAICS category is published by the Nevada Department of Taxation in the Commerce Tax Return instructions.

Nevada does not impose a corporate income tax or a flat franchise tax on LLCs. Instead, Nevada levies a Commerce Tax on each business entity engaged in business in Nevada whose Nevada gross revenue in a taxable year (July 1 – June 30 fiscal year) exceeds $4,000,000. Entities at or below the $4,000,000 threshold are not required to file a Commerce Tax Return. Above the threshold, the rate is set by the industry (NAICS) category in which the business is primarily engaged, applied to Nevada gross revenue minus the $4,000,000 deduction. The return is due 45 days after the June 30 fiscal year-end (typically August 14).

Deadline: Only LLCs with Nevada gross revenue above $4,000,000 in a fiscal year (July 1 – June 30) must file a Commerce Tax Return. For taxpayers above the threshold, the return is due August 14 each year (45 days after the June 30 fiscal-year end; next business day if the 45th day falls on a weekend or holiday)..

Where to pay: tax.nv.gov

What happens if you miss it

Days late Status Fee Consequence
1+ days Late $75 Failure to file the Annual List by the last day of the anniversary month adds a $75 late penalty to the Annual List fee under NRS Chapter 86.
1+ days Late $100 Failure to pay the State Business License annual fee by the due date adds a $100 late penalty to the $200 license fee.
1+ days Late — An LLC that fails to file the Annual List and pay the State Business License by the due date is placed in default status with the Secretary of State and loses its good-standing status.
365+ days Forfeiture — Under NRS 86.274(2), on the first day of the first anniversary of the month following the month in which the Annual List filing was required, the LLC's charter is revoked and its right to transact business in Nevada is forfeited. The LLC's property and assets must then be held in trust by the managers (or, if none, by the members) under NRS 86.505 and 86.521 unless and until the Secretary of State reinstates the charter.

Frequently asked questions

What does a Nevada LLC have to file every year with the Secretary of State?

Nevada LLCs file an Annual List of Managers or Managing Members together with a State Business License renewal. The combined filing costs $350 ($150 Annual List + $200 State Business License) and is due by the last day of the LLC's anniversary month each year.

When is the Nevada Annual List due?

By the last day of the LLC's anniversary month — the month in which the LLC was originally organized with the Nevada Secretary of State. For example, an LLC formed on March 14 must file its Annual List by March 31 each year.

Where do Nevada LLCs file the Annual List and State Business License?

Online through Nevada's SilverFlume business portal at nvsilverflume.gov. SilverFlume is the Secretary of State's official filing system for entity formation, Annual Lists, State Business License renewals, amendments, and reinstatements.

What happens if a Nevada LLC files the Annual List late?

A $75 penalty is added to the $150 Annual List fee under NRS Chapter 86, plus a $100 penalty is added to the $200 State Business License fee. Continued non-filing places the LLC in default status, after which it loses good-standing and must pay all back fees and penalties to be reinstated.

Does a Nevada LLC owe Commerce Tax?

Only if its Nevada gross revenue in the taxable year (July 1 – June 30) exceeds $4,000,000. Entities at or below $4,000,000 are not required to file a Commerce Tax Return. Above the threshold, the rate is set by the LLC's NAICS industry category, applied to Nevada gross revenue above the $4,000,000 deduction.

When is the Nevada Commerce Tax return due?

45 days after the June 30 fiscal year-end — typically August 14. If the 45th day falls on a weekend or holiday, the return is due on the next business day. The return is filed with the Nevada Department of Taxation, separately from the Annual List filed with the Secretary of State.

Is the Annual List the same thing as the State Business License?

No, they are two separate state requirements but they are filed together each year for LLCs. The Annual List ($150) goes to the Secretary of State under NRS Chapter 86 and lists the LLC's managers or managing members. The State Business License ($200) is required under NRS Chapter 76 for any entity doing business in Nevada. SilverFlume packages them as a single combined filing.

Sources

  1. Nevada Secretary of State — State Business License FAQ · retrieved May 10, 2026
  2. Nevada Secretary of State — Limited-Liability Company (Manage Your Business) · retrieved May 10, 2026
  3. Nevada Secretary of State — Forms & Fees · retrieved May 10, 2026
  4. Nevada Department of Taxation — Commerce Tax Filing Requirement FAQs · retrieved May 10, 2026
  5. Nevada Department of Taxation — Commerce Tax · retrieved May 10, 2026
  6. Nevada Revised Statutes Chapter 86 — Limited-Liability Companies · retrieved May 10, 2026

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