Nevada LLC Annual List & State Business License (2026)
Nevada does not use a traditional annual report. Instead, every Nevada LLC files an Annual List of Managers or Managing Members ($150) and renews its State Business License ($200) each year - $350 total - both due by the last day of the month in which the LLC's formation anniversary falls. Missing the deadline adds a $75 late penalty on the list and, if uncorrected, leads to revocation.
Quick Answer
- What Nevada requires
- Annual List + State Business License renewal (no separate "annual report")
- Annual List fee
- $150 (NRS 86.263)
- License renewal fee
- $200 for LLC / $500 for corporation (NRS 76.130)
- Annual total (LLC)
- $350
- Due date
- Last day of the LLC's anniversary month, every year
- Late penalty
- $75 on the Annual List, plus a license late fee
Does Nevada Have an LLC Annual Report?
Nevada does not have an "annual report" by that name. The equivalent obligation is a pair of filings: the Annual List of Managers or Managing Members under NRS 86.263 and the renewal of the State Business License under NRS 76.130. People searching for a "Nevada annual report" are almost always looking for these two filings, which the Nevada Secretary of State bundles together in the SilverFlume portal. Keeping them current is what keeps your Nevada LLC in good standing.
The Annual List of Managers or Managing Members
The Annual List updates the state on who runs your LLC. It names the current managers (for a manager-managed LLC) or managing members (for a member-managed LLC) and their addresses. The fee is $150 for an LLC under NRS 86.263. The very first list you file is the Initial List, due by the last day of the first month after formation; every list after that is an Annual List. If nothing has changed since last year, you still must file and confirm the information.
The information the list captures is straightforward but must be accurate. For each manager or managing member you provide the person's name and address, and you certify that the list is correct. The filing also confirms your registered agent of record. Keeping this current is not just a formality: the managers or managing members shown on the state's record are who the public, banks, and courts rely on to identify who controls the company. If you add or remove a manager mid-year, you generally reflect that on your next Annual List, and Nevada also allows an amended list if you need to correct information between annual cycles.
The State Business License Renewal
Alongside the Annual List, an LLC must renew its State Business License each year for $200 (corporations pay $500) under NRS 76.100 and NRS 76.130. This is the statewide license administered by the Secretary of State - separate from any city or county license your specific activity may require. For how the license works at formation and who is exempt, see how to get a business license in Nevada.
Because the license and the Annual List share the same deadline and are filed together, it is easy to think of them as one obligation, but they rest on two different statutes. The Annual List lives in the LLC statute (NRS Chapter 86) and is about who runs the company; the State Business License lives in the business-license statute (NRS Chapter 76) and is about the privilege of doing business in Nevada. You need both current to stay in good standing. Corporations follow the same two-filing pattern but pay the higher $500 license fee, and other entity types such as limited partnerships have their own list fees - the $150 list plus $200 license combination described here is the LLC version.
When Are Nevada's Annual Filings Due?
Both the Annual List and the State Business License renewal are due by the last day of the month in which your LLC's anniversary of formation falls, every year. For example, an LLC formed on March 12 has an annual deadline of March 31. The Initial List, by contrast, is due by the last day of the first month after the Articles of Organization are filed. Because the deadline is tied to your own formation date rather than a fixed statewide date, calendar it carefully. SilverFlume typically sends a reminder to your registered agent's address, which is one more reason to keep your registered agent current.
Do not rely on the reminder alone. State notices can be missed or misrouted if your agent's address is out of date, and the duty to file falls on the company whether or not a reminder arrives. The safest practice is to set your own recurring calendar alert a few weeks before the end of your anniversary month every year, so you file the Annual List and renew the license with time to spare. Filing early is fine; filing after the last day of the anniversary month triggers the late penalty described below.
Nevada Annual Filing Fees (2026)
The table below shows the recurring state filings, verified against NRS Chapter 86 and NRS Chapter 76. Amounts are effective for 2026 and set by statute.
| Filing | Who | Fee (2026) | Due |
|---|---|---|---|
| Initial List of Managers or Managing Members | New LLC | $150 | Last day of first month after formation |
| State Business License (initial) | New LLC | $200 | At formation |
| Annual List of Managers or Managing Members | Existing LLC | $150 | Last day of anniversary month |
| State Business License renewal | Existing LLC | $200 | Last day of anniversary month |
| Late Annual List penalty | Late filer | +$75 | After the deadline |
How to File the Annual List and Renew the License
Filing is straightforward and usually done online. The checklist:
- Log in to SilverFlume and find your entity, or use the business-entity search to locate your LLC's record.
- Confirm your managers or managing members and their addresses, updating any that changed.
- Confirm your registered agent is current; correct it first if it changed.
- Pay the $150 Annual List fee and the $200 license renewal together - $350 total for an LLC.
- Save the confirmation for your records and calendar next year's deadline.
Mail filing is also accepted, but online filing through SilverFlume is faster and gives an immediate receipt.
A few practical tips smooth the process. Keep your login and entity number handy so you can find the record quickly each year. If your managers or members changed, gather their current addresses before you start so you are not scrambling mid-filing. Pay by a method you control and save the confirmation number and receipt as proof of timely filing - that is your evidence if a question ever arises about whether you filed on time. Finally, if you use a commercial registered agent, confirm whether the agent files the Annual List for you or merely forwards the reminder; assuming the agent handles it when they do not is a frequent cause of accidental late filings.
Penalties and Revocation for Missing the Deadline
Missing the deadline gets expensive. A late Annual List adds a $75 penalty to the $150 fee, and a late State Business License renewal carries its own late fee. If the filings remain unpaid, the Secretary of State moves the LLC to default and then revoked status under NRS 86.274, stripping its right to transact business in Nevada. To restore the company, you must file all delinquent lists, pay the outstanding fees and penalties, and file for reinstatement under NRS 86.276. Filing on time each year avoids all of it. If you no longer need the LLC, formally dissolve it rather than letting fees pile up.
Annual Filings Are Not Taxes
The Annual List and State Business License are compliance filings, not income taxes - Nevada has no personal or corporate income tax. Separately, the Nevada Department of Taxation administers the Commerce Tax on businesses with Nevada gross revenue above $4,000,000 and the Modified Business Tax on employer payroll above $50,000 per quarter. Those are handled through the Department of Taxation, not the Secretary of State, and are covered under business tax.
Keeping this distinction straight avoids double-counting your obligations. The $350 you pay the Secretary of State each year keeps the entity in good standing; it is not a tax on income or revenue. The Department of Taxation obligations, if any apply, are separate and depend on what your business does - whether it has employees, sells taxable goods, or crosses the Commerce Tax revenue line. A small Nevada LLC with no employees and modest revenue may owe nothing to the Department of Taxation while still owing the $350 annual compliance fees to the Secretary of State.
Good Standing and Certificates
Filing your Annual List and renewing your State Business License on time keeps your LLC in good standing with the Nevada Secretary of State. Good standing matters in practical situations: banks, lenders, landlords, and potential partners often ask for a Certificate of Good Standing before they will do business with you, and you generally cannot obtain one if your Annual List or license is delinquent. You can request a Certificate of Good Standing from the Secretary of State through SilverFlume once your filings are current. If you have let filings lapse, bringing them current - and clearing any penalties - is the first step to restoring good standing and unlocking the certificate.
In practice, the whole Nevada compliance year comes down to one recurring event: by the last day of your anniversary month, file the Annual List and renew the State Business License, $350 together, through SilverFlume. Do that on time and your LLC stays in good standing, your certificate is available on request, and you never face the $75 late penalty or the risk of revocation. Miss it and the costs and consequences climb quickly. Setting a firm annual reminder is the single most valuable habit for keeping a Nevada LLC healthy.
Frequently Asked Questions
Does Nevada require an annual report for an LLC?
Not by that name. Every Nevada LLC files an Annual List of Managers or Managing Members ($150) and renews its State Business License ($200) each year, which together serve the role other states assign to an annual report.
How much is the Nevada Annual List and State Business License?
$150 for the Annual List and $200 for the license renewal - $350 total per year for an LLC. Corporations pay $500 for the license. Both go to the Nevada Secretary of State.
When is the Nevada Annual List due?
By the last day of the month in which your LLC's formation anniversary falls, every year, under NRS 86.263 and NRS 76.130. The Initial List is due by the last day of the first month after formation.
What is the penalty for filing the Nevada Annual List late?
A $75 penalty is added to the $150 fee, plus a late fee on the license renewal. If unpaid, the LLC is revoked under NRS 86.274 and loses the right to do business in Nevada.
Can any Nevada LLC skip the State Business License?
Most cannot. Exemptions under NRS 76.020 include 501(c) nonprofits, governmental entities, and some home-based businesses below a statutory earnings threshold. Otherwise the $200 license is mandatory every year.
Related
- How to form an LLC (cluster hub)
- How to form an LLC in Nevada
- Nevada LLC cost and filing fees
- How to get a business license in Nevada
- Nevada registered agent requirements
- How to dissolve an LLC in Nevada
- Business licenses overview
- What is an LLC?
Sources
- Nevada Revised Statutes - Chapter 86, Limited-Liability Companies (NRS 86.263 Initial/Annual List, $150 fee; 86.274 revocation; 86.276 reinstatement).
- Nevada Revised Statutes - Chapter 76, State Business Licenses (NRS 76.100 $200/$500; 76.130 renewal; 76.020 exemptions).
- Nevada Secretary of State - Limited-Liability Companies (lists and license).
- Nevada Secretary of State - SilverFlume business portal (file the Annual List online).
- Nevada Secretary of State - State Business License.
- Nevada Department of Taxation - Commerce Tax ($4,000,000 threshold).
- Nevada Department of Taxation - Modified Business Tax ($50,000 quarterly wage threshold).
- Cornell Legal Information Institute - NAC 76.070, home-business exemption.
- IRS - Limited Liability Company (LLC).
- Cornell Legal Information Institute - Limited Liability Company (LLC).
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. Laws, fees, and deadlines change; verify current requirements with the Nevada Secretary of State and Nevada Department of Taxation before acting.