Nevada Business Filing Deadlines & Ongoing Requirements
Nevada ongoing requirements
Recurring filings
- File Annual List of Managers/Officers and Business License Renewal (LLCs, corporations and nonprofits): every year around the formation anniversary; fee $150.
- Nevada State Business License (Nevada Secretary of State); renewed every year. Official page
- State tax returns and payments (sales, withholding, unemployment) follow the schedule your agency assigns when you register.
Tax registration
- Register for state taxes with Nevada Department of Taxation. Official page
- Business-level tax: Commerce Tax (gross receipts over $4 million) and Modified Business Tax on payroll; no corporate income tax. Commerce Tax on Nevada gross revenue above $4 million; the rate depends on the industry; the return is due 45 days after the June 30 fiscal year end (August 14).
- Sales tax: get a Nevada seller's permit from Nevada Department of Taxation before you sell taxable goods. Official page
- Remote sellers must register once sales into the state pass $100,000 a year.
- Local sales taxes are collected through the state return.
- Nevada has no wage withholding for state income tax.
Hiring
- Register for unemployment insurance with Nevada DETR Employment Security Division. The 2026 taxable wage base is $43,700 per employee; experience-rated rates run from 0.25% to 5.4%. Official page
- New employers start at 2.95%.
- Workers' compensation through Nevada Division of Industrial Relations and private insurers. Required when: 1 employee
- Paid sick leave is required statewide from 50 employees.
- Post the required labor notices at your workplace. Official page
Formation
- Form your LLC or corporation with Nevada Secretary of State. Official page
- A trade name (DBA) is registered with the County clerk.
- Registered entities also file assumed names locally, not with the state.
Agencies
- Business filings and annual reports: Nevada Secretary of State. Official page
- Taxes: Nevada Department of Taxation. Official page
- Unemployment insurance and labor rules: Nevada DETR Employment Security Division. Official page
- Workers' compensation: Nevada Division of Industrial Relations.
- Contractor licensing: Nevada State Contractors Board.
- Real estate licensing: Nevada Real Estate Division.
- Alcohol licensing: City or county liquor licensing authority.
- Child care licensing: Nevada Department of Health and Human Services (with local licensing).
- Health facility licensing: Nevada Division of Public and Behavioral Health.
Exceptions to watch
- City or county business license (City or county business license office): Nevada requires a local business license in addition to the state business license.
- Cannabis: adult-use licensing, regulated by Nevada Cannabis Compliance Board.
Checked against official sources on October 13, 2026. Rules change; confirm each item with its agency.
Cities and counties in Nevada
Choose a city to see its full list.