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Nevada Tax Guide
No income tax

Nevada —
simple taxes, but the annual fees catch founders off guard.

Nevada has no personal or corporate income tax and no franchise tax. It's one of the simplest states for business taxation. But the annual LLC fee structure and the Commerce Tax for larger businesses have traps most founders miss.

0%Income tax
$500LLC annual fee
8.265%Sales tax avg
$4M+Commerce Tax threshold
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Nevada is one of the most tax-friendly states for small businesses. No personal income tax, no corporate income tax, no franchise tax, no inheritance tax. If you operate entirely in Nevada, your federal taxes are your primary obligation — with no state income overlay.
0%
Personal income tax
Nevada has no personal income tax — constitutionally protected
0%
Corporate income tax
No corporate income or franchise tax on Nevada businesses
$500
LLC annual fee
Due annually to the Secretary of State — significantly higher than most states
6.85%
State sales tax
Base rate. Clark County (Las Vegas) adds more — total reaches 8.375%
0.051–0.331%
Commerce Tax rate
Only applies to businesses with Nevada gross revenue over $4 million/yr
1.475%
Modified Business Tax
Employer tax on wages above $50,000 per quarter — applies only to employers
The $500 annual LLC fee surprises most founders. Nevada's annual LLC report fee is $500 — far higher than most states. It's due on the last day of the anniversary month of formation every year. Missing it results in revocation of your business license.

Nevada annual fees and ongoing obligations

$500
LLC Annual Report feeDue annually to the Nevada Secretary of State on the last day of the anniversary month of your LLC formation. Must include a registered agent in Nevada. Missing this fee results in revocation of your business license.
Anniversary month
$200
Initial List of Officers / Members feeDue within 30 days of formation. Lists your LLC members or officers. After the first year it becomes the $500 annual report.
Within 30 days
$200+
Registered Agent — annual feeNevada requires every LLC to have a registered agent with a physical Nevada address. If you don't live in Nevada, you must hire a registered agent service — typically $100–$200/yr.
Annual
$0
Commerce Tax return (if under $4M revenue)Even if you owe no Commerce Tax (under $4M gross revenue), you must still file the annual Commerce Tax return if you're registered in Nevada. Zero-revenue return required.
Aug 15
If you're a Hawaii founder registering your business in Nevada as a foreign entity, you pay Nevada's $500 annual fee ON TOP of Hawaii's ongoing requirements. Make sure the combined cost is justified by the tax savings before doing this.

Nevada forms and deadlines

Annual
Annual Report / List of OfficersFiled with Nevada Secretary of State at nvsos.gov. Due last day of anniversary month. $500 fee. Must be filed even if no changes.
Anniversary month
CT-001
Commerce Tax ReturnAnnual return filed with Department of Taxation. Required for all Nevada businesses regardless of revenue. Commerce Tax is only owed if Nevada gross revenue exceeds $4 million. File at nevadatax.nv.gov.
Aug 15
Sales
Sales Tax ReturnFiled monthly, quarterly, or annually depending on volume. Due 15th of month following period. File at nevadatax.nv.gov. Nevada sales tax applies to tangible personal property sales.
15th following period
MBT
Modified Business Tax ReturnQuarterly employer tax on wages above $50,000/quarter. Rate is 1.475% of taxable wages above the threshold. Filed with Department of Employment, Training and Rehabilitation.
Last day of following month
Nevada has no personal income tax return requirement. Your only personal filing obligations are federal — Form 1040 and quarterly estimated payments through EFTPS. State-level personal filing doesn't exist in Nevada.

Key tips for Nevada founders

Nevada is legitimately one of the best business states. No income tax, no franchise tax, strong asset protection laws, and relatively simple compliance. If you actually live and operate in Nevada, the tax savings versus California or Hawaii are substantial — often $15,000–$40,000/yr for a profitable founder.
"Registering in Nevada" while living elsewhere doesn't work. Many founders register LLCs in Nevada thinking they can escape their home state's taxes. If you actually live and work in California or Hawaii, those states will still tax your income regardless of where your LLC is registered. Nevada registration only helps if you genuinely live and operate there.
The $500 annual fee is your biggest ongoing Nevada compliance cost. Budget $700–$900/yr total (fee + registered agent) as your baseline Nevada LLC maintenance cost. Far cheaper than California's franchise tax but still something to plan for.
Nevada has strong charging order protection for LLCs. Nevada law makes it difficult for creditors to seize LLC interests — a genuine asset protection advantage compared to many states. This is a legitimate reason to form in Nevada beyond just taxes.