How to Start a Business in Nevada
Everything you need to form your Nevada LLC, corporation, or sole proprietorship, with exact fees, timelines, and step-by-step instructions.
A Nevada LLC starts with Articles of Organization filed with the Secretary of State, and the filing is not finished when the articles are accepted. The Initial List of Managers or Managing Members and the state business license follow, due by the end of the month after filing, so a new owner pays three state items at once: the $75 articles fee, the $150 list fee and the $200 license. The Secretary of State runs this through its online business portal, ORION, and the older SilverFlume web address now redirects there.
This guide is for people starting a small business in Nevada, from a one-person service company in Las Vegas to a shop in Reno or a rural county. It walks through the eight steps in order, shows where Nevada differs from a typical state, and links to separate guides for specific kinds of businesses when you are ready for the licenses that apply to your trade.
Nevada Economy and Top Industries
Nevada's economy leans on tourism, gaming, hotels and food service, with finance, insurance and real estate, professional, scientific and technical services, warehousing and distribution, construction, mining and health care also major employers. Mining includes gold and lithium. The state had about 3.27 million residents in the July 2024 Census estimate, and its gross domestic product ranks 30th among the 50 states in the BEA's state GDP table.
Several of these industries have a guide on this site. Visitor-driven businesses are covered by the tour company, restaurant, bar or brewery, short-term rental and Las Vegas wedding guides. Property-related work is covered by the real estate, property management, roofing, electrician, HVAC and handyman guides, and the trucking and courier guides cover logistics. The dispensary guide covers the licensed cannabis business, and the home health care guide covers health care.
Choosing Your Nevada Business Structure
In Nevada an LLC and a corporation both start at $75 to file, but a corporation's fee rises with authorized stock (NRS 78.760) and its state business license is $500 instead of $200. With no state income tax, the choice usually turns on liability and how you want to be taxed federally.
| Entity Type | Liability Protection | Taxation | Nevada Filing Fee | Annual Cost | Best For |
|---|---|---|---|---|---|
| LLC | Yes | Pass-through | $75 | $150 Annual List of Managers or Managing... | Most small businesses |
| Corporation | Yes | Double (C-Corp) or pass-through (S-Corp) | $75 | $150 Annual List of Officers and Directors | Raising investment, stock options |
| Sole Proprietorship | No | Pass-through | $0 | $0 | Freelancers, side hustles |
| Partnership | No | Pass-through | $0 | $0 | 2+ owners (consider an LLC instead) |
8 Steps to Start Your Nevada Business
- 1
Choose your business structure
Nevada recognizes the LLC under NRS Chapter 86 and the corporation under NRS Chapter 78, and the state's filing fee for either starts at $75. Sole proprietors and partners file nothing with the Secretary of State, but generally still need the $200 state business license unless an exclusion applies.
- 2
Pick and reserve your business name
Search names in the Secretary of State's entity search, and keep in mind that an LLC name must contain Limited-Liability Company or an accepted abbreviation such as LLC or L.L.C. (NRS 86.171). A name reservation costs $25 and holds for 90 days.
- 3
Appoint a registered agent
NRS 77.300 requires a registered agent with a real Nevada street address, and the agent must sign a certificate of acceptance. An owner who lives in Nevada can serve, and anyone acting for ten or more entities must register as a commercial registered agent. A later change of agent is a $60 statement of change.
- 4
File your formation documents
File the Articles of Organization (LLC) or Articles of Incorporation through the Secretary of State's portal for $75, with the Initial List and state business license due by the end of the month after you file. The Secretary of State does not publish a standard turnaround, and expedited service is capped at $125, $500 or $1,000 by NRS 225.140.
- 5
Get your EIN from the IRS
Free, online, takes about 5 minutes. Do not pay anyone for this.
- 6
Register for a sales tax permit if you sell goods
Register with the Department of Taxation for a seller's permit, using My Nevada Tax or a paper form mailed to the Carson City office. The permit costs $15 per location, and the base state sales tax rate is 6.85 percent.
- 7
Get required licenses and permits
The state business license comes first, then your city or county license. A contractor needs the State Contractors Board, a barber the barbers board, and a business with gaming must deal with the Nevada Gaming Control Board, so check the board for your trade before opening.
- 8
Register for Nevada taxes
Nevada has no personal income tax. Employers register with the Department of Employment, Training and Rehabilitation for unemployment insurance, which also registers them for the Modified Business Tax. Businesses above $4,000,000 in Nevada gross revenue owe the Commerce Tax.
What Is Different About Starting a Business in Nevada
Nevada has a state business license that most businesses need (the Secretary of State's FAQ describes exclusions, such as home-based businesses that qualify under NRS 76.020 and nonprofits under NRS 82), and it is paid when you file the initial or annual list. NRS 76.100 sets the fee at $200, or $500 for a corporation organized under chapter 78, 78A or 78B. It renews every year, and the Secretary of State's license FAQ lists a $100 penalty when the renewal is late.
The Nevada Constitution (Article 10, section 1) bars an income tax on the wages or personal income of natural persons, while allowing taxes on business income or revenue. Nevada's main business taxes are the Modified Business Tax on wages and, for larger businesses, the Commerce Tax. The Commerce Tax applies once Nevada gross revenue passes $4,000,000 in a fiscal year (NRS 363C.200), with rates that vary by industry. The Modified Business Tax general rate has been 1.17 percent since July 1, 2023, and the first $50,000 of wages each quarter is not taxed.
A fictitious firm name, which is Nevada's term for a DBA, is filed with the county clerk of each county where the business operates, not with the Secretary of State. NRS 602 sets no statewide fee. Clark County lists $25 for a new or renewed certificate, and NRS 602.035 lets a county make certificates expire after five years.
Cities and counties add their own business licenses on top of the state license. Clark County says it has six licensing jurisdictions, each with its own agency, and the Clark County application page directs you to the one that covers your business address. Washoe County, Reno and Sparks run their own offices, so check with the one for your location.
How Much Does It Cost to Start a Business in Nevada?
The cost newcomers miss in Nevada is that the state business license ($200) and the Initial List ($150) are due on top of the $75 filing, which makes the first-year state cost $425, and both renew every year for $350.
| Item | Cost | Notes |
|---|---|---|
| LLC filing fee (Nevada Secretary of State) Required | $75 | Nevada does not publish a guaranteed standard turnaround. |
| Corporation filing fee Required | $75 | If forming a corporation instead |
| Annual List of Managers or Managing... Required | $150 | Last day of the month in which the anniversary of organization falls, every year. |
| Name reservation | $25 | 90 days |
| Registered agent service | $0 to $300/yr | Free if you serve as your own |
| EIN (IRS) Required | $0 | Always free |
| Business license | Varies | Required of every business in the state under NRS 76.100. |
| Operating agreement | $0 to $500+ | Free template or attorney-drafted |
| Realistic LLC total (year 1) | $75 to $525 |
Start a Specific Business in Nevada
Starting a Business in Your Nevada City
Nevada Business Guides
Formation and Entity Types
- How to Start an LLC in Nevada
- Article of Incorporation Nevada
- Sole Proprietorship in Nevada
- How to Start an S Corp in Nevada
- Advantages of Nevada LLC vs Corporation
- Nevada LLC vs S Corp
- Benefits of Nevada LLC
- Series LLC Nevada
- Nevada LLC vs Delaware LLC
- Nevada Foreign LLC Registration
- How to Start a Nonprofit in Nevada
- How to Dissolve an LLC in Nevada
Licenses, Permits and Registrations
- Apply for Nevada Business License Online
- Annual Report Nevada
- Nevada Contractor License
- Nevada DBA
- Nevada Business Name Search
- How to Get an EIN in Nevada
- How to Get a Resale Certificate in Nevada
- Nevada Home-Based Business Laws
- Nevada Food Truck License
Taxes and Compliance
- Nevada Business Taxes Explained for New Owners
- Commerce Tax Nevada
- Nevada Modified Business Tax
- Nevada Workers' Compensation Insurance
Costs, Money and Services
- How Much Does It Cost to Start a Business in Nevada
- Best LLC Service in Nevada
- Best Registered Agent Nevada
- Nevada Registered Agent
- Best Business Bank in Nevada
- Nevada Bookkeeping Services and CPAs
- Nevada Business Insurance
- Nevada Small Business Grants and Funding in 2026
County Business Licensing
- Churchill County Business License and Fallon City License
- Clark County Business License
- Douglas County Business License in Nevada
- Elko County Business License
- Humboldt County Business License
- Lyon County Business License
- Nye County Business License
- Storey County Business License
- Washoe County Business License
- White Pine County Business License
Why Start a Business in Nevada?
- Nevada's constitution bans a personal income tax on wages and personal income (Article 10, Section 1, subsection 9), and the state levies no corporate income tax.
- Filing Articles of Organization for an LLC costs $75, one of the lower entity filing fees in the country (NRS 86.561).
- First-year state cost for a typical LLC is $425: $75 Articles of Organization, $150 Initial List, and the $200 State Business License.
- Recurring state cost for that LLC is $350 a year: a $150 Annual List plus the $200 State Business License renewal.
- Commerce Tax only applies once Nevada gross revenue passes $4,000,000 in a fiscal year, so most small businesses never file it.
Nevada Business Resources
Frequently Asked Questions
- Is the Nevada state business license the same as a city license?
- No. The state business license is issued by the Secretary of State under NRS Chapter 76 and costs $200 for an LLC, or $500 for a corporation. Cities and counties issue their own licenses, so you usually need both.
- When is the Nevada Commerce Tax due?
- The Commerce Tax applies to businesses with more than $4,000,000 in Nevada gross revenue in a fiscal year. For a fiscal year ending June 30, the return is due 45 days later, which was August 14 for fiscal 2025-26, and a 30-day extension form exists.
- Do I register a DBA with the Nevada Secretary of State?
- No. Nevada fictitious firm names are filed with the county clerk under NRS Chapter 602. Clark County lists $25 for a new or renewed certificate, and other counties set their own fee.
- What is the Nevada Initial List?
- It is the list of managers or managing members for an LLC, or officers and directors for a corporation, with a $150 fee. The Secretary of State's license FAQ says the Initial List and the state business license are due by the last day of the month after you file your organizational documents.
- What happens if I miss the state business license renewal in Nevada?
- The Secretary of State's license FAQ lists a $100 penalty for a late renewal. The renewal is due by the last day of the month in which your entity's anniversary falls.
- How much is a Nevada seller's permit?
- The Department of Taxation charges $15 for each location. You can register through My Nevada Tax or by mailing a paper form to the Carson City office.
- Does Nevada charge a Modified Business Tax?
- Yes, on employers. The general business rate is 1.17 percent of wages since July 1, 2023, and the first $50,000 of wages each quarter is not taxed. All employers must file, even when no tax is due.
- Can an out-of-state owner serve as the registered agent for a Nevada LLC?
- No. NRS 77.300 requires a Nevada street address for the agent, so an owner who lives in Nevada can serve, and anyone else needs a Nevada agent or a commercial registered agent.
- How much does it cost to reserve a business name in Nevada?
- A name reservation is $25 and lasts 90 days under NRS 86.561 and NRS 78.040.
- What does it cost to reinstate a revoked Nevada LLC?
- NRS 86.276 includes a $300 reinstatement fee for an LLC that has been revoked. Filing the Annual List on time, at $150, avoids it.