Clipboard with a blank form, a pen and a small plant on a desk, Annual Report Nevada: Annual List and License Renewal

Nevada Annual List and State Business License Renewal Guide

Last verified: November 5, 2026

Nevada calls its annual report the Annual List, and every LLC and corporation on file with the Secretary of State has to file one each year. The state business license renewal ($200, or $500 for a corporation) is a separate fee that is due with it. Our advice: file both on the same day, inside your anniversary month and no earlier than 90 days before it. If you still need the license itself, start with our Nevada business license guide; this page covers what comes after, the yearly renewal.

What the Annual List Costs

The Annual List is an administrative filing, not a tax return. It tells the Secretary of State who runs the entity, and it is due whether or not the business earned money or anything changed. The state business license is a different payment to the same office, collected when the list is filed.

ItemCostSource and notes
Annual List, LLC$150NRS 86.263(4)(b)
Annual List, corporation$150 to $11,125NRS 78.150(4)(b): set by the value of the shares in the articles
State business license renewal, LLC and other non-corporate entities$200NRS 76.130(1)
State business license renewal, corporation$500NRS 76.130(2)
Late Annual List: default penalty$75, added to the feeNRS 86.272(3) (LLC); NRS 78.170(3) (corporation)
Late license renewal: penalty$100, added to the feeNRS 76.130(4)
Reinstatement after revocation$300, plus every missed list, fee and penaltyNRS 86.276 (LLC); NRS 78.180 (corporation)
Manager or officer resignation not shown on a list$75NRS 86.263(6); NRS 78.150(6)

For a corporation the Annual List fee depends on the total value of authorized shares in the articles: $150 up to $75,000, $200 up to $200,000, $300 up to $500,000, $400 up to $1,000,000, then $275 for each additional $500,000 or fraction, capped at $11,125. A typical LLC therefore pays $350 a year ($150 plus $200). A corporation at the lowest share tier pays $650 ($150 plus $500). The statute also sets a separate, much larger fee for an LLC that meets the market-share and antitrust-investigation test in NRS 86.264; ordinary small businesses never meet it.

The state sets the fees above. Registered agents, formation services and filing agents charge their own service fees on top, and those are not state fees. If you would rather have someone else track the date, a commercial registered agent can do it; see our comparison of Nevada LLC services.

When the Annual List Is Due

Both the list and the license renewal fall due on or before the last day of the month in which your entity's formation anniversary falls (NRS 86.263(2); NRS 78.150(2)). An LLC organized on March 15, 2024 files by March 31 every year after that. Your first list and the first license fee are paid when you file the articles, so the first annual filing is a year later.

The Secretary of State must send a notice and reminder 90 days before the deadline (NRS 76.130(3)), but the statutes say that not receiving it does not excuse a late filing. Notices go to the contact on file, so an outdated email or agent address is the usual way a deadline gets missed.

Do not file early. A list received more than 90 days before the due date is treated as an amended list for the previous year (NRS 86.263(9); NRS 78.150(9)). For a corporation the statute says such a payment does not satisfy the current year. The safe window is the 90 days up to the last day of your anniversary month.

Who Files and Who Does Not

  • LLCs and corporations: file the Annual List and renew the license together every year.
  • Sole proprietors and general partnerships: there is no Annual List because there is no filed entity. A natural person or partnership that needs a state business license renews it on the last day of the month in which the license was issued (NRS 76.130(1)(b)).
  • Home-based businesses: NRS 76.020(2)(c) excludes some low-earning home businesses from the license. It applies to people, not entities, so an LLC or corporation still renews.

Step-by-Step: Filing the Annual List and Paying the License

Step 1: Check Your Entity Record

Look up your entity in the Nevada Secretary of State: business entity search. Confirm the formation date (which sets your anniversary month), the entity status and your registered agent. If the status already shows default or revoked, skip to the reinstatement section below, because a regular filing will not fix it.

Step 2: Collect What the List Requires

An LLC list gives the name and title of every manager, or every managing member if there is no manager, with each person's address (NRS 86.263(1)). A corporation lists its president, secretary, treasurer or equivalents, and all directors, with addresses (NRS 78.150(1)). The address can be a residence or a business address (NRS 86.269), so it does not have to be in Nevada. A corporation must also say whether it is publicly traded and, if so, give its Central Index Key.

Someone authorized to sign must certify the list as true and accurate. The filing also carries a declaration under penalty of perjury that the entity has complied with Nevada's state business license law, chapter 76, and a warning that knowingly filing a false instrument is a category C felony. That declaration is why the license payment cannot be treated as an afterthought.

Step 3: Update Anyone Who Left

List the people who hold the positions today. If a manager or officer resigned and the resignation never appeared on a list, the entity or the person pays $75 to file it. Changing the registered agent is a separate filing; do it before the list so the state's notices reach the right place. A registered agent needs an actual street address or rural route box in Nevada (NRS 77.300).

Step 4: File Online and Pay Both Fees Together

File through the Secretary of State's online portal, SilverFlume, which now sits behind the state's newer business portal. We could not open the portal's screens from our checks, so we do not describe them here. Pay the Annual List fee and the state business license renewal in the same session: $350 for a typical LLC, $650 or more for a corporation. The statute requires the license fee to be submitted at the time the list is (NRS 76.130(1)(a)). Confirm the amount shown at checkout against the table above and the Secretary of State's fee schedule.

Step 5: Keep the Proof

An LLC that has filed the list and paid the fee holds a certificate authorizing it to transact business until the last day of the next anniversary month, and the proof of payment is that certificate (NRS 86.266). Save the receipt and the filed list with your entity records. Banks and licensing offices ask for them more often than the state does.

Mistakes That Cause Defaults

  • Paying the list and skipping the license. They are separate fees, and a late license adds a $100 penalty and counts as not filing the list (NRS 76.130(4)).
  • Filing too early. A list filed more than 90 days ahead is applied to the wrong year.
  • Letting notices go to a dead address. The state writes to your registered agent when you are in default (NRS 86.274).
  • Listing people who left, or leaving out people who run the company. The list is signed under penalty of perjury.
  • Treating the license as optional because you earn nothing. An LLC or corporation on file owes the license whether or not it has revenue.

What Happens If You Miss the Deadline

The sequence is slower than most guides suggest, which is also why people ignore it.

  • Default, immediately: the entity owes the fee plus a $75 penalty, and the Secretary of State notifies the registered agent in writing.
  • Revocation, about a year later: on the first day of the first anniversary of the month after the missed month, the charter is revoked and the right to transact business is forfeited (NRS 86.274(2); NRS 78.175(2)). A list due March 31, 2026 puts the charter at risk on April 1, 2027.
  • Reinstatement: file every missed list, pay each year's fee and penalty, and pay $300. If the charter stays revoked for 5 consecutive years it cannot be reinstated (NRS 86.276(4); NRS 78.180(4)).

A reinstated company is treated as if it had not lapsed, but revoked status can still cost you a bank account, a contract or a loan application in the meantime. What revocation means for your personal liability depends on your facts; ask a Nevada business attorney. Tax questions go to a CPA.

Other Nevada Filings That Are Not the Annual List

Nevada has no personal or corporate income tax (Nevada Department of Taxation: income tax in Nevada). Two business taxes are filed with the Department of Taxation, not with the Annual List. The Commerce Tax applies to businesses with Nevada gross revenue over $4,000,000 in a fiscal year (NRS chapter 363C). The Modified Business Tax is filed quarterly by employers, even in quarters when nothing is due (NRS 363B.110). Check the Department's tax types list for what applies to you.

What We Could Not Verify

The Secretary of State's website and the SilverFlume portal could not be read from our checking server, so the fees on this page come from the Nevada Revised Statutes, which are the binding text. The state's published fee schedule and portal screens may show service charges that the statutes do not. Confirm the total at checkout with the Nevada Secretary of State before you pay.

Disclaimer

This article is general information, not legal or tax advice. Fees and deadlines come from the statute sections linked above as of November 5, 2026, and only the official sources are authoritative. For advice on your situation, consult a Nevada business attorney or a CPA.

Sources

Keep exploring: related Nevada guides