Nevada LLC Annual Report: Due Date, Fee and What Happens If You Miss It

How the Annual Report works in Nevada

Nevada does not have a single annual report. Each year a Nevada LLC files an Annual List of its managers or managing members and, at the same time, renews its State Business License, both with the Secretary of State. The list costs $150 and the license renewal costs $200, so most LLCs pay $350 a year. Both are due by the last day of the month in which the LLC was formed. The very first list and license are not deferred: they are submitted with the Articles of Organization, which is why formation in Nevada costs more than the articles fee alone. Missing the deadline adds two separate penalties, $75 on the list and $100 on the license. The list is public and shows each manager or managing member with an address, which matters to owners who formed in Nevada for privacy. Nevada has no state income tax, but LLCs with more than $4 million in Nevada gross revenue file a separate Commerce Tax return with the Department of Taxation.

First report: The initial list and the first State Business License are filed together with the Articles of Organization at formation; the first annual list is then due by the end of the anniversary month one year later.

When your Annual Report is due: worked examples

If you miss the deadline

• A $75 penalty for a late annual list (NRS 86.272) plus a $100 penalty for a late State Business License renewal (NRS 76.130).
• The day after the deadline the LLC is in default; if the list and fees are still unpaid, the charter is revoked on the first day of the first anniversary of the month following the month the filing was due, the right to do business is forfeited, and after 5 consecutive years in revoked status the charter can no longer be reinstated.
• Fixing a dissolved or forfeited LLC is covered in our Nevada LLC reinstatement guide.

How to file the Nevada Annual Report

• Online through the Secretary of State's business portal (ORION, which replaced SilverFlume during 2026) using the entity's NV business ID, or by paper form; the list must name each manager or managing member with an address and include a declaration under penalty of perjury.
• What becomes public: Names, titles and residence or business addresses of all managers, or managing members if there is no manager, plus the registered agent.
• Filed or paid alongside it: Nevada has no state income tax on LLCs, but an LLC with Nevada gross revenue over $4 million in a fiscal year must file a Commerce Tax return with the Nevada Department of Taxation; payroll-based Modified Business Tax may also apply.
• Official filing page: file with the state

What Nevada charges over five years

Counts only the formation fee and the Annual Report fee. Nevada has no state income tax on LLCs, but an LLC with Nevada gross revenue over $4 million in a fiscal year must file a Commerce Tax return with the Nevada Department of Taxation; payroll-based Modified Business Tax may also apply. Registered agent service, if you use one, typically adds $100 to $300 a year.

Nevada compared with nearby states

Mistakes Nevada owners make

• Paying the $150 annual list but forgetting that the $200 State Business License renewal is due at the same time, which triggers its own $100 penalty.
• Assuming the first annual list is due a month or two after formation, when the initial list is actually filed together with the Articles of Organization.
• Treating the 90-day reminder notice as required, even though not receiving it does not waive the $75 and $100 penalties.
• Listing a home address for a managing member without realizing the annual list is a public record.