To create an LLC in Nevada, you file three documents with the Secretary of State — Articles of Organization, an Initial List of Managers or Members, and a State Business License application — and pay $425 in combined state fees. All three can be submitted together through the state’s SilverFlume portal and are typically processed the same day. After the state approves your filing, you’ll want a federal EIN, an operating agreement, and a calendar reminder for the annual renewals that keep your LLC in good standing.
Pick and Clear a Name
Your LLC’s name has to be distinguishable from every other business entity already on file with the Nevada Secretary of State, and it must include a designator: “Limited-Liability Company,” “Limited Liability Company,” “Limited Company,” “Limited,” or one of the abbreviations “Ltd.,” “L.L.C.,” “L.C.,” “LLC,” or “LC.”1Nevada Legislature. Nevada Revised Statutes NRS 86.171 – Name of Company: Distinguishable Name Required Use the Secretary of State’s business entity search to check availability before you file.
If the name is available but you’re not ready to file, you can reserve it for 90 days by submitting a Name Reservation Request and paying $25.2Nevada Secretary of State. Name Reservation
Words That Trigger Board Approval
Some words in your proposed name require prior certification from a state licensing board, and the Secretary of State will reject the Articles of Organization if you skip that step:
- “Bank” or “trust” — approval from the Commissioner of Financial Institutions.
- “Accountant,” “accounting,” “accountancy,” “auditor,” or “auditing” — certification from the Nevada State Board of Accountancy.
- “Engineer,” “engineering,” or related variations — certification from the State Board of Professional Engineers and Land Surveyors.
- “Architect,” “architecture,” or related design terms — certification from the State Board of Architecture, Interior Design and Residential Design.
Names implying oversight by the Commissioner of Insurance or the Commissioner of Financial Institutions also need prior approval from the relevant commissioner.1Nevada Legislature. Nevada Revised Statutes NRS 86.171 – Name of Company: Distinguishable Name Required
Appoint a Registered Agent
Every Nevada LLC must designate a registered agent to receive legal notices and service of process. The agent needs a physical street address in Nevada; a P.O. box alone isn’t enough.3Nevada Legislature. Nevada Code 77 – Model Registered Agents Act
You have options. You can serve as your own agent if you live in Nevada, appoint another individual, or hire a professional registered agent service (usually $35 to $300 per year). If the LLC has its own Nevada address, it can designate a position within the company — such as the owner or office manager — to serve as the agent.4Nevada Secretary of State. Registered Agents
Whoever you choose must sign a Registered Agent Acceptance form that lists their full name, physical Nevada address, and acknowledgment of the responsibility to accept legal documents on the LLC’s behalf.4Nevada Secretary of State. Registered Agents
File the Three Formation Documents
Nevada bundles LLC formation into three filings that are submitted together.
Articles of Organization — $75
This is the document that legally creates your LLC. Under NRS 86.161, it must include:5Nevada Legislature. Nevada Revised Statutes NRS 86.161 – Articles of Organization: Required and Optional Provisions
- The LLC’s full legal name, including the required designator.
- The registered agent’s name and street address.
- Whether the LLC will be managed by its members or by appointed managers, with names and addresses for each.
You can add an optional dissolution date if you want the LLC to exist only for a set time. Leaving it blank gives the LLC perpetual existence, which is what most filers want.
Initial List of Managers or Members — $150
The Initial List names the people who control the LLC — its members if it’s member-managed, its managers if it’s manager-managed — and provides their mailing addresses for the public record. A manager or managing member signs the list, certifying under penalty of perjury that the information is accurate.6Nevada Legislature. Nevada Revised Statutes NRS 86.263 – Filing Requirements, Fees, Notice, Regulations
State Business License — $200
Nevada requires most businesses to hold a State Business License. For entities that file a list with the Secretary of State, the license must be obtained at the time of that filing.7Nevada Legislature. Nevada Revised Statutes NRS 76.100 – State Business License Required The initial fee is $200.8Nevada Secretary of State. State Business License – FAQ The application asks you to disclose any exemptions that apply, and some industries carry additional professional licensing requirements on top of the state license.
The three fees together come to $425. Optional add-ons — name reservation, expedited processing — increase the total.
How to Submit the Paperwork
The fastest route is the SilverFlume Nevada Business Portal at nvsilverflume.gov, which handles electronic submission of all three formation documents.9Nevada Secretary of State. Start A Business You create an account, enter the LLC’s information, and pay by credit card. Online filings are usually processed the same day at no extra charge.10Nevada Secretary of State. Processing Dates
If you’d rather file by mail, send the completed paperwork with a check or money order to the Secretary of State’s Commercial Recordings Division at 401 North Carson Street, Carson City, NV 89701-4069.11Nevada Secretary of State. Contact Us Paper processing times fluctuate with volume; you can check current turnaround on the Secretary of State’s website.
Paper filings can be expedited for an added fee:
- 24-hour processing: $125
- 2-hour processing: $500
- 1-hour processing: $1,000
Once your filing is approved, you receive a file-stamped copy of the Articles of Organization and your State Business License. Those documents are what you’ll show a bank to open an account and what you’ll reference in contracts and local permit applications.
Get a Federal EIN
After the state approves your LLC, apply to the IRS for a Federal Employer Identification Number. An EIN is required for every LLC, whether or not you have employees, and you’ll use it for federal tax filings, business banking, and payroll if you eventually hire.12Internal Revenue Service. Employer Identification Number
Applying is free. The IRS online application at irs.gov issues the number immediately. You can also apply by mail or fax using Form SS-4.
Write an Operating Agreement
Nevada does not require a written operating agreement — the statute says an LLC “may, but is not required to, adopt” one.13Nevada Legislature. Nevada Revised Statutes NRS 86.286 – Operating Agreement Skipping it is risky anyway, especially with more than one member. Without an agreement, disputes over ownership, profit shares, voting rights, and what happens when someone leaves default to NRS Chapter 86, and those defaults may not match what you and your co-owners intended.
A solid operating agreement usually covers:
- Ownership percentages for each member.
- How profits and losses are split.
- Who makes day-to-day decisions and who signs off on major ones.
- Voting procedures and the thresholds needed to approve actions.
- What happens if a member wants out, sells their interest, or dies.
- The process for dissolving the LLC.
Even single-member LLCs benefit from having one. It reinforces the separation between you and the company, which is the point of forming an LLC to begin with.
Annual Filings to Stay in Good Standing
Forming the LLC is one thing; keeping it alive is a yearly obligation. Nevada requires two renewals, both due on the same schedule.
The Annual List of Managers or Members updates the state’s record of who controls the LLC. It’s due by the last day of the month in which your LLC was originally formed — so an LLC formed in March is due by March 31 every year after. You can file up to 90 days early. The fee is $150.6Nevada Legislature. Nevada Revised Statutes NRS 86.263 – Filing Requirements, Fees, Notice, Regulations
The State Business License renews on the same schedule. The renewal fee is $200 for LLCs.8Nevada Secretary of State. State Business License – FAQ
Miss the deadline, and the Secretary of State adds a $75 late fee and puts your LLC in “Default” status.14Nevada Legislature. Nevada Revised Statutes Chapter 86 – Limited-Liability Companies – Section NRS 86.272 Keep ignoring it and the status changes to “Revoked.” After five years in revoked status, the LLC is permanently revoked. Reinstating a lapsed LLC means paying every annual fee and penalty you skipped, so staying current is by far the cheaper path.
What Nevada Taxes Your LLC Will Owe
Nevada has no state personal or corporate income tax, which is a large part of why owners form here. That doesn’t make the LLC tax-free at the state level.
The Nevada Commerce Tax applies to businesses whose gross revenue from Nevada sources exceeds $4 million in a fiscal year.15State of Nevada Department of Taxation. Commerce Tax Most small LLCs are well under that threshold and owe nothing, but keep it on your radar as revenue grows. For the 2025–2026 tax year, the Commerce Tax return is due August 14, 2026.
Federally, an LLC’s default tax treatment depends on how many members it has. A single-member LLC is taxed as a sole proprietorship, with profits and losses flowing to your personal return. A multi-member LLC is taxed as a partnership. Either type can elect to be taxed as an S-corporation or C-corporation by filing the corresponding IRS forms — a choice worth running past a tax professional before you make it.
Federal Beneficial Ownership Reporting
The Corporate Transparency Act originally required most newly formed LLCs to report beneficial ownership information to the Financial Crimes Enforcement Network. As of March 2025, an interim final rule exempts all domestic companies — including LLCs formed by filing with a state secretary of state — from that requirement.16Federal Register. Beneficial Ownership Information Reporting Requirement Revision and Deadline Extension FinCEN indicated it would issue a final rule in 2025, so check FinCEN’s website before you file if you’re forming an LLC in 2026.