Stay compliant in Nevada

Nevada’s recurring state filings are the annual list and the state business license, sales tax if you are registered, the commerce tax only if revenue is high enough, and payroll accounts if you have people on the payroll. The list notice goes to your registered agent, so keep that address current.

What’s different in Nevada

• The annual list and the business license travel together for an LLC or corporation. A person who does not file a list renews the license on its own anniversary.
• There is no spring income-tax return for wages. The commerce tax, if you owe it, is due in August. Payroll tax is quarterly.
• Workers’ compensation applies to an employer with one or more employees, unless a statutory exclusion applies¹². Construction trades are called out separately.
• One minimum wage. The 2026 bulletin prints $12 an hour, and the two-tier wage ended July 1, 2024¹³.
• Overtime can start after 8 hours in a day. An employee paid under $18¹⁴ an hour earns 1 1/2 times the regular rate for more than 40 hours in a week or more than 8 hours in a workday¹⁵.

Do this

1. File the annual list when the notice arrives, and do not file it months early. The notice is sent 90 days before the due date. Do not file too soon: a list received more than 90 days early counts as an amended list for the prior year¹. Do not rely on the mail either: a postmark before the due date does not prevent a late fee⁴.
2. For an LLC, pay $150, due on or before the last day of the month in which the anniversary of organization falls. The statute adds that the Secretary of State may allow a different due date. The state business license is due with the list. Late list: $75, and the company is in default. Late license: $100, and a late business-license fee is also treated as a missed annual list². Then the charter is revoked on the first day of the first anniversary of the month after the month the filing was required. Reinstatement is $300, and reinstatement also requires the missed lists, fees and penalties. It is not available after the charter has stayed revoked for 5 consecutive years, and reinstatement needs a new distinguishable name if someone else has taken the old one¹.
3. For a corporation, file the list, due on or before the last day of the month in which the anniversary of incorporation falls³. The list fee follows the share schedule, from $150 to $11,125. Read the schedule for the band you are in. A profit corporation’s license is $500. A professional corporation’s license is $200. A late list is $75 and a late license is $100. A nonprofit corporation’s list is $50, with a $50¹⁷ penalty. There is no state business license fee for a domestic nonprofit corporation under NRS chapter 82⁴.
4. For a limited partnership, pay the non-corporate list. That list is $150, or $200 for an LLLP, and the state business license is paid with the list unless the entity is exempt¹⁸.
5. If you do not file an annual list, renew the state business license on its own date. That date is the last day of the month of the license anniversary. The fee is $200².
6. File sales tax if you are registered. A seller at or under $10,000 of taxable sales a month is quarterly. By statute, the tax is due on or before the 20th day of the following month, and the return by the last day of the month after the reporting period⁹. The Department of Taxation’s notice asks for both by the 20th day of the month after the reporting period, or the next business day if the 20th falls on a weekend or holiday, starting with the January 2026 filing period⁸. Filing and paying by the 20th meets both. Rates are on Get your tax IDs.
7. File the commerce tax if Nevada revenue exceeded $4,000,000. The return is due 45 days after the fiscal year ends, generally August 14, or the next business day if that date is a weekend or holiday. There is no commerce-tax return when Nevada gross revenue is at or under the threshold. A credit of 50%⁵ of the commerce tax you paid can apply to the modified business tax.
8. If you have employees, keep the payroll accounts current. Modified business tax is paid by the last day of the month after the quarter, at 1.17% for most employers on wages above $50,000⁷ a quarter. You still file a return even when no tax is due⁶. Unemployment reports are due January 31, April 30, July 31 and October 31, on wages up to $43,700¹⁰ in 2026. Report new hires within 20¹⁶ days.
9. Renew the local license and any trade license on their own dates. City and county licenses, a contractor license, a cottage-food registration and a liquor license each renew on that agency’s schedule. Licenses and permits points at the county map.
10. Replace a registered agent who leaves. The change is $60¹⁹. If the charter was revoked, the reinstatement window is the one above, and the name may already be gone.

Employer rules

Workers’ compensation is required for an employer with one or more employees, unless a statutory exclusion applies. Casual work of not more than 20 days, with a total labor cost under the threshold, is exempt when it is outside the employer's trade. The labor-cost line in that exception is $500. Construction trades are required to have coverage. The brochure says an employer who does not provide coverage can be charged an administrative fine up to $15,000¹², plus premium penalties, and can be ordered to stop operating until coverage is in place. The brochure lists other exclusions, including some interstate and temporary work. This page does not restate every exclusion.

Minimum wage, from the 2026 bulletin: $12 an hour. The bulletin says the two-tier wage ended July 1, 2024, and the rate does not change based on health benefits¹³. Some workers are exempt. The bulletin says the rate applies unless an exemption applies, and it does not list those exemptions on the page.* Check the Labor Commissioner before you pay a lower rate.

Overtime, from NRS 608.018 and the 2026 daily overtime bulletin: an employee paid less than one and a half times the minimum wage earns 1 1/2 times the regular rate for more than 40 hours in a week or more than 8 hours in a workday. The bulletin puts that pay line at $18¹⁴ an hour. A workday is 24 consecutive hours, starting when the employee begins work, not a calendar day. An employee paid at or above the line earns overtime only after 40 hours in a week. The daily rule does not apply when the employee and employer agree to a scheduled 10 hours a day for 4 days in the week. Neither rule applies to employees the state minimum wage does not cover, outside buyers, retail and service employees paid more than 1 1/2 times the minimum wage who earn more than half their pay in commissions, executive, administrative and professional employees, and employees whose union contract sets its own overtime. The statute also excludes employees of a business with gross sales under $250,000 a year, and motor carrier drivers, helpers, loaders and mechanics, railroad and airline employees, local delivery drivers paid by the trip, taxi and limousine drivers, agricultural employees, car, truck and farm-equipment salespeople and mechanics, some public works hours, and live-in domestic workers who agree in writing¹⁵. These are exceptions to Nevada’s rule. Federal overtime law is separate.

Unemployment: the wage base and the quarterly dates are above. Under chapter 612, a new employer pays 2.95%¹¹ until it qualifies for its own rate.

What you get back

A filed annual list, a current state business license, filed tax returns, and current employer accounts if you have employees. If the list is missed long enough for the charter to be revoked, the name can be taken, and reinstatement is not available after the charter has stayed revoked for 5 consecutive years¹. The notice is the date to use. A missing notice does not move the due date.