How to Start a Corporation in Nevada
Last verified: November 5, 2026
Form a Nevada corporation if you plan to issue stock to investors or employees, or you already want C corporation tax treatment. If you only want liability protection for an owner-run business, the LLC costs $300 less each year in state fees, and our Nevada LLC vs corporation comparison sets the two side by side. This guide covers the corporation itself: the articles, what the state charges, and what you owe every year after.
This article is informational and not legal or tax advice. For complex business situations, consult a qualified Nevada attorney or CPA before filing.
Is a Corporation the Right Nevada Entity?
Nevada charges no state personal or business income tax, according to the Nevada Department of Taxation. That is the part of the pitch that holds up. Three limits sit next to it:
- The state business license is the expensive part. A chapter 78 corporation pays $500 a year for it, against $200 for an LLC (NRS 76.100).
- Other Nevada taxes still apply. Commerce Tax, Modified Business Tax and sales tax are covered below.
- Nevada does not follow you out of state. If you run the business from another state, that state's taxes and registration rules apply to the income you earn there. Ask that state's revenue agency before you assume Nevada formation changes your bill.
Nevada is also not anonymous. Every list you file names the president, secretary, treasurer and all directors with an address for each (NRS 78.150). Stockholders are not on that list.
Choose the LLC instead if you are a solo owner or a small partnership with no plan to sell stock. A corporation fits when you need stock: shares for investors, options for employees, or classes of stock with different rights. An S corporation election cannot cover that last case, because the IRS allows only one class of stock and no more than 100 shareholders for S status. Our Nevada S corporation guide covers that election.
What You Need Before You Start
The articles and the initial list ask for the following, per NRS 78.035 and NRS 78.150:
- A corporate name that is distinguishable from every name on file or reserved with the Secretary of State.
- The number of shares you are authorized to issue, and the classes or series if there is more than one.
- The names and addresses (residence or business) of the first board of directors. You need at least one director, and every director must be a natural person at least 18 years old (NRS 78.115).
- The name and address of each incorporator who signs the articles. The incorporator and the director can be the same person.
- Your registered agent, with an actual street address in Nevada and a Nevada mailing address if it differs (NRS 77.300), plus the agent's signed certificate of acceptance (NRS 77.310).
- For the initial list: a president, a secretary and a treasurer, each with an address. One person can hold all three offices (NRS 78.130).
Nothing in the statute's list of required article contents calls for an attorney. Hire one for the bylaws, for stock issued to investors, or when more than one owner is involved.
Step-by-Step: Incorporating in Nevada
Step 1: Check and Reserve the Name
Search the Nevada Secretary of State business entity search to see whether your name is taken. Nevada does not make a designator such as Inc. or Corporation mandatory. A name that looks like a person's name must carry a word that shows it is not one, such as Incorporated, Corp. or Company (NRS 78.035). Adding one anyway tells customers and banks what kind of entity they are dealing with.
Two kinds of names need approval before the Secretary of State will file the articles. A name containing "bank" or "trust" needs approval from the Commissioner of Financial Institutions, and a name containing "engineer" or "engineering" needs certification from the State Board of Professional Engineers and Land Surveyors (NRS 78.045).
If you are not ready to file, the Secretary of State will reserve a name for 90 days for $25 (NRS 78.040 and 78.785).
Step 2: Appoint a Registered Agent
Every Nevada corporation needs a registered agent with an actual Nevada street address. A PO box does not meet that rule. You can serve as your own agent if you have a Nevada street address. If you live elsewhere, you need a Nevada agent, and any person or company that serves 10 or more entities in the state must be registered as a commercial registered agent (NRS 77.320). Our Nevada registered agent guide explains how to choose one. The agent signs the certificate of acceptance that goes in with the articles.
Step 3: Prepare the Articles of Incorporation
The articles must carry the name, the registered agent information, the authorized shares, the first directors and the incorporators, as listed above. The one real decision is how many shares to authorize, because the filing fee and every later annual list fee are priced by the total value of those shares. The cost section below has the fee table.
Authorize what you expect to need. Raising the authorized amount later means a certificate of amendment, which costs at least $175, and more when it increases authorized stock (NRS 78.765). The Secretary of State publishes its current forms on its business forms page.
Step 4: File the Articles and the Initial List
File with the Secretary of State. The online route runs through the Nevada ORION business portal, which replaced SilverFlume (the old SilverFlume address now redirects there). Paper filings go to the Commercial Recordings office; confirm the current mail and in-person options on the Secretary of State's forms and fees page. The Secretary of State's corporation page links a formation fee calculator, so run your share structure through it before you pay.
The initial list goes in with the articles, and you pay its $150 fee at the same time (NRS 78.150). The corporation exists from the date the articles are filed (NRS 78.050).
The Secretary of State sets its own processing times and we found no published guarantee. If you need a filing by a certain date, ask for rush service. State law lets the office charge up to $125 for service within 24 hours, up to $500 within 2 hours and up to $1,000 within 1 hour (NRS 225.140). Those are ceilings, not a price list, so confirm the amount on the Secretary of State's forms and fees page before you pay. If you would rather have a service handle the filing, see our comparison of Nevada formation services.
Step 5: Get the State Business License
The Secretary of State, not the Department of Taxation, issues the Nevada state business license. An entity that files lists must obtain the license at the time it files its initial list, and a chapter 78 corporation pays $500 (NRS 76.100).
The Department of Taxation handles the tax side. A retailer selling tangible goods in Nevada needs a sales tax permit, which costs $15 per location (Nevada Department of Taxation: start or run a business).
Step 6: Get an EIN
A corporation needs an EIN. The IRS lists operating a corporation among the reasons, and asks you to form the entity with the Secretary of State first (IRS: get an employer identification number). Apply on the IRS site. It is free, and the IRS warns about websites that charge for it. Our Nevada EIN guide walks through the application.
Step 7: Adopt Bylaws and Set Up the Records
Nevada does not file your bylaws, but it does require you to keep records. At the principal office, or with a custodian whose name and street address are available at your registered office, you must hold a Secretary of State certified copy of the articles, an officer-certified copy of the bylaws, and a stock ledger. The ledger lists stockholders of record and their shares, and it must be revised each year no later than 60 days after the annual list is due (NRS 78.105).
At the first board meeting, or by written consent, appoint the president, secretary and treasurer, adopt the bylaws and authorize the first stock issuance. Keep the minutes with the ledger. That order is our practical recommendation, not a filing step.
What a Nevada Corporation Costs
Fees by Share Value
The Secretary of State prices the articles under NRS 78.760 and each annual list under NRS 78.150 by the total value of the shares in your articles. Par value counts as written, and shares with no par value count as $1 each.
| Total Authorized Share Value | Articles Fee | Annual List Fee |
|---|---|---|
| $75,000 or less | $75 | $150 |
| Over $75,000 to $200,000 | $175 | $200 |
| Over $200,000 to $500,000 | $275 | $300 |
| Over $500,000 to $1,000,000 | $375 | $400 |
| Over $1,000,000 | $375 plus $275 for each additional $500,000 or fraction, up to $35,000 | $400 plus $275 for each additional $500,000 or fraction, up to $11,125 |
As arithmetic from those rules: authorizing 10,000 no-par shares counts as $10,000 and costs $75 to file, while 1,000,000 no-par shares count as $1,000,000 and cost $375 to file and $400 on every annual list. The initial list is $150 at every tier.
First-Year Costs
| Item | Cost | Source |
|---|---|---|
| Articles of incorporation (lowest share tier) | $75 | NRS 78.760 |
| Initial list | $150 | NRS 78.150 |
| State business license, first year | $500 | NRS 76.100 |
| Year-one state total (lowest share tier) | $725 | Sum of the rows above |
| Name reservation (optional) | $25 | NRS 78.785 |
| Rush service (optional) | Ceilings of $125, $500 and $1,000 | NRS 225.140 |
| Sales tax permit, if you sell tangible goods | $15 per location | Department of Taxation |
A commercial registered agent sets its own price, so it is not in the totals. These are statutory fees, and the Secretary of State's fee pages are behind a bot filter we cannot read, so check the amounts on the Secretary of State's forms and fees page before you pay. Local licenses from your city or county are extra.
Yearly Costs After Formation
Each year, by the last day of the month in which your incorporation anniversary falls, you file the annual list and renew the state business license together (NRS 78.150 and NRS 76.130). The renewal fee is $500 for a corporation, and the annual list is $150 at the lowest share tier, so the recurring state bill starts at $650. A late license renewal adds a $100 penalty (NRS 76.130). Our annual list and license renewal guide covers the process.
A corporation that misses its list or fee is in default (NRS 78.170). If the default continues, the charter is revoked on the first anniversary of the month after the filing was due (NRS 78.175).
Other Nevada Taxes a Corporation Can Owe
- Commerce Tax: owed only when Nevada gross revenue is over $4,000,000 in a fiscal year. At or under that, no return is required (Department of Taxation: Commerce Tax). See our Commerce Tax guide.
- Modified Business Tax: a payroll tax. The Department lists the general business rate as 1.17% of quarterly wages above the first $50,000, and every employer files a return even when nothing is due (Department of Taxation: Modified Business Tax). A corporation that pays its owner a salary has wages, so this applies sooner than owners expect. See our Modified Business Tax guide.
- Sales tax: needed if you sell tangible goods, as in Step 5.
Mistakes That Cost Nevada Corporations Money
- Authorizing far more shares than you need. The fee scales with share value, as the table above shows, and it recurs on every annual list.
- Letting the list or license lapse. They are paid together, so one missed deadline triggers the default and penalty described above.
- Treating the corporation as your wallet. Nevada protects owners from corporate debts unless the owner acts as the corporation's alter ego, a court test that looks at whether the two are inseparable and whether respecting the separation would sanction fraud or promote injustice (NRS 78.747). Separate bank accounts are our practical way to stay clear of that test.
- Skipping the stock ledger. The ledger is a statutory record, not paperwork you can add later (NRS 78.105).
- Listing a PO box as the registered agent address. The statute requires an actual street address in Nevada.
After You Incorporate
- Open a business bank account with your certified articles and EIN.
- Set up payroll if you will have employees, and register for the Modified Business Tax at the same time.
- Get the local business license your city or county requires. Start from our Nevada city and county guides.
- Write a stockholder agreement if there is more than one owner.
- Review the full cost picture in our Nevada business startup cost guide.
Consult a Professional
Have a Nevada business attorney review the articles if you plan multiple classes of stock, investor terms or stock for employees, and have a CPA advise on an S election and payroll. The cost of that review is small next to restructuring a corporation after shares are issued. For routine questions about filing, the Secretary of State's corporation page has the official forms and contact information.
Sources
- Nevada Legislature: NRS Chapter 78, Private Corporations (sections 78.035, 78.039, 78.040, 78.045, 78.050, 78.105, 78.115, 78.130, 78.150, 78.170, 78.175, 78.747, 78.760, 78.765, 78.785)
- Nevada Legislature: NRS Chapter 76, State Business License (sections 76.100 and 76.130)
- Nevada Legislature: NRS Chapter 77, Registered Agents (sections 77.300, 77.310, 77.320)
- Nevada Legislature: NRS Chapter 225, Secretary of State (section 225.140)
- Nevada Secretary of State: corporation page (archived copy dated October 13, 2026, checked because the live site cannot be read from our servers)
- Nevada Secretary of State: commercial recordings forms and fees and all business forms
- Nevada Secretary of State: business entity search and the Nevada ORION business portal
- Nevada Department of Taxation: start or run a business, income tax in Nevada, Commerce Tax and Modified Business Tax
- IRS: get an employer identification number and IRS: S corporations