Nevada has no corporate income tax. Instead, every business needs a state business license from the Secretary of State: $200 a year for most entities and $500 for corporations (NRS 76.100). The Commerce Tax applies only to businesses with more than $4,000,000 of Nevada gross revenue in a July to June taxable year, with a return due 45 days after the year ends (NRS 363C.200).
Source: NRS 76.100Source: NRS 76.020Source: NRS 363C.200Source: NRS 363C.080Nevada Revised Statutes chapters 76, 77, 78, 80, 82, 86 and 602 reviewed November 12, 2026. Confirm current fees with the Nevada Secretary of State before filing.
Heads up: we are an independent company that prepares and submits Nevada filings for owners. We are not the Nevada Secretary of State, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
- Filed with the Nevada Secretary of State
- We track your Nevada annual list
- Cited to the Nevada Revised Statutes
- Talk to a filer: (386) 465-3937
The forks in the road.
License fee
$200 a year, or $500 for corporations, renewed with the annual list.
Source: NRS 76.100Who is exempt
Several categories are excluded from the definition of business, including chapter 82 nonprofit corporations.
Source: NRS 76.020Commerce Tax threshold
Nevada gross revenue over $4,000,000 in a taxable year.
Source: NRS 363C.200Taxable year
July 1 through June 30.
Source: NRS 363C.080Return due
The 45th day after the end of the taxable year.
Source: NRS 363C.200What to have ready
- Confirm whether your entity is a corporation or other business
- Budget $200 or $500 each year
- Renew the license with the annual list
- Track Nevada gross revenue by July to June year
- If above $4,000,000, file the Commerce Tax return
- Register separately for sales tax or payroll if needed
Nevada State Business License and Commerce Tax: What a Small Company Pays
Nevada State Business License and Commerce Tax: What a Small Company Pays
Nevada LLC and corporation cost calculator
Nevada state fees (at cost)
$425.00
Our service fee
$149.00
Agent and kit
$199.00
First-year total
$773.00
Every year after, Nevada charges $350.00 for the annual list and state business license, due the last day of your anniversary month (NRS 86.263; NRS 78.150; NRS 76.100).
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The license is a fee, not an income tax
Section 76.100 says no person may conduct business in Nevada without a state business license from the Secretary of State. For entities that file lists, the license is obtained and renewed with the list. The fee is $200 a year, or $500 for corporations. It does not depend on income.
Source: NRS 76.100
Exclusions
Section 76.020 excludes several groups from the definition of business, including corporations formed under chapter 82 (nonprofits) and certain governmental entities. Those organizations still file their lists but do not pay the license fee.
Source: NRS 76.020
Commerce Tax basics
The Commerce Tax is imposed on each business entity whose Nevada gross revenue in a taxable year exceeds $4,000,000 (NRS 363C.200). The taxable year runs July 1 to June 30 (NRS 363C.080). Returns are due on the 45th day after the year ends. Rates vary by industry.
Source: NRS 363C.200
Other state taxes
Employers pay the Modified Business Tax on wages and unemployment insurance contributions, and sellers collect sales tax. These are administered by the Department of Taxation and the employment security division, not the Secretary of State.
Source: NRS 363C.080
Local licenses
Most Nevada counties and cities issue local business licenses too. Clark County, Las Vegas, Henderson, Reno and others each run their own licensing office. Check the city where you operate, or the county if you are in an unincorporated area.
Source: NRS 363C.200
Nevada statutes and Secretary of State rules behind this.
| Topic | Nevada rule | Where it comes from |
|---|---|---|
| License fee | $200 a year, or $500 for corporations, renewed with the annual list. | Source: NRS 76.100 |
| Who is exempt | Several categories are excluded from the definition of business, including chapter 82 nonprofit corporations. | Source: NRS 76.020 |
| Commerce Tax threshold | Nevada gross revenue over $4,000,000 in a taxable year. | Source: NRS 363C.200 |
| Taxable year | July 1 through June 30. | Source: NRS 363C.080 |
| Return due | The 45th day after the end of the taxable year. | Source: NRS 363C.200 |
Related Nevada reading.
Heads up: we are an independent company that prepares and submits Nevada filings for owners. We are not the Nevada Secretary of State, and we do not give legal advice. Every state charge passes through at the exact amount billed, shown separately from our service fee.
What Nevada owners ask us
Yes. A late license renewal adds $100 on top of the list penalty.
Source: NRS 76.100A foreign company doing business in Nevada files lists and obtains the license the same way.
Source: NRS 76.100Often. Many Nevada cities and counties require a local business license in addition to the state license.
Source: NRS 76.100Yes. Corp USA prepares and submits your Nevada filing with the Secretary of State for you. State fees are passed through at cost and our service fee is shown separately at checkout, so you never have to work through the state's filing system yourself.
Source: NRS 86.561