Nevada: what each business structure costs a year
At $100,000 profit, an LLC taxed as an S corp costs $3,597 a year less than a sole proprietorship in Nevada. All figures are 2026 tax and fees.
$3,597 a year
less as an LLC taxed as an S corp than as a sole proprietorship in Nevada, at these numbers.
Nevada, 2026: $100,000 profit, single filer
| Structure | Yearly cost | vs yours | To set up | ||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sole proprietorship yours | $22,503 | $0 | |||||||||||||
Itemized: $22,503
| |||||||||||||||
| Single-member LLC | $22,608 | +$105 | $75 | ||||||||||||
Itemized: $22,608
| |||||||||||||||
| LLC taxed as an S corp lowest | $18,906 | −$3,597 | $75 | ||||||||||||
Itemized: $18,906
| |||||||||||||||
| S corporation | $19,154 | −$3,349 | $75 | ||||||||||||
Itemized: $19,154
| |||||||||||||||
| C corporation | $26,226 | +$3,723 | $75 | ||||||||||||
Itemized: $26,226
| |||||||||||||||
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What these figures count
- State income tax, and state taxes on the business itself: franchise, LLC, S corp, gross receipts and excise taxes.
- Social Security and Medicare on both sides of an owner salary, federal unemployment tax and the state's new-employer rate.
- The 20% qualified business income deduction with its income limits and the professional-service rule.
- Yearly report fees, and a cost you can change for payroll and the business tax return.
Many S corp calculators leave out state taxes and the QBI deduction, which can make the election look better than it is.
When an S corp election pays in Nevada
Electing S corp tax treatment for an LLC starts to pay in Nevada at about $55,000 of profit, with the default salary and $1,800 a year for payroll and the extra tax return.
| Profit | Sole prop | LLC | LLC as S corp | C corp |
|---|---|---|---|---|
| $30,000 | $5,339 | $5,455 | $7,474 | $8,032 |
| $50,000 | $9,886 | $10,001 | $10,505 | $12,566 |
| $75,000 | $15,649 | $15,765 | $12,905 | $17,816 |
| $100,000 | $22,503 | $22,608 | $18,906 | $26,226 |
| $150,000 | $37,747 | $37,851 | $31,543 | $44,112 |
| $200,000 | $53,587 | $53,691 | $44,869 | $61,107 |
| $300,000 | $92,198 | $92,253 | $74,400 | $96,701 |
Single filer, no other income, revenue taken as 1.5 times profit, default salary. The lowest cost in each row is marked.
State fees and taxes in Nevada
| LLC | Corporation | ||
|---|---|---|---|
| Filing to form | $75Articles of Organization | $75Articles of Incorporation | leg.state.nv.us |
| Yearly report | Annual List of Managers or Members and State Business License, $350 a year | Annual List of Officers and State Business License, $650 a year | bizhub.nv.gov |
| Report due | Last day of the anniversary month of formation | Last day of the anniversary month of incorporation | |
| Nevada Commerce Tax (professional, scientific and technical services rate)0.181% of gross receipts, none up to $4,000,000 | yes | yes | tax.nv.gov |
| Nevada State Business License (sole proprietor)$200 | no | no | nvsos.gov |
- Nevada has no personal income tax on wages or business income. tax.nv.gov
- Nevada has no corporate income tax. tax.nv.gov
- Nevada follows the federal S corp election.
- New employers pay state unemployment tax of 2.95% on the first $43,700 of each employee's wages. That applies to an owner's salary from an S or C corp. oui.doleta.gov
- Annual list $150 plus State Business License $200 = $350 a year. The initial list and first business license ($350) are due with the articles, so first-year cost is $425.
- Formation and list fees scale with authorized shares times par value; $75 formation and $150 list apply at $75,000 or less. Profit corporations pay a $500 State Business License ($200 for professional corporations), so $650 a year; initial list and license are due at formation (first-year $725).
Not in the calculator: No local income taxes. Counties and cities (for example Clark County, Las Vegas, Reno) require their own business licenses with separate fees.
Switching calculators for Nevada
- Sole proprietorship vs LLC
- LLC vs S corp
- Sole proprietorship vs S corp
- S corp vs C corp
- LLC vs C corp
- Sole proprietorship vs C corp
- LLC taxed as S corp vs S corporation
- What an LLC costs in Nevada
- Take-home pay in Nevada
- Quarterly estimated tax in Nevada
By profession in Nevada
- Management consultant
- Software developer
- Graphic designer
- Photographer
- Real estate agent
- Insurance agent
- Financial advisor
- Therapist
- Physical therapist
- Nurse practitioner
- Physician
- Dentist
- Lawyer
- Accountant
- Freelance writer
- Web developer
- Marketing consultant
- Electrician
- Plumber
- General contractor
- Truck driver
- Hair stylist
- Personal trainer
- Rideshare driver
Questions
Is an S corp worth it in Nevada?
On these figures, from about $55,000 of profit. At $100,000 an LLC taxed as an S corp costs $18,906 a year against $22,608 for a plain LLC, $3,702 less. The saving comes from paying Social Security and Medicare tax on a salary instead of on all profit.
How much does an LLC cost per year in Nevada?
The state charges Annual List of Managers or Members and State Business License, $350 a year. LLCs can also owe Nevada Commerce Tax (professional, scientific and technical services rate). Forming one costs $75.
Does Nevada recognise the S corp election?
Yes. The federal election carries over with no separate state form. No income tax, so the S election has no state income tax effect; commerce tax and fees apply to all entity types.
What income tax does Nevada charge?
Nevada has no personal income tax on wages or business income. Nevada has no corporate income tax.
How this page models Nevada (3)
- The Commerce Tax rate depends on the business's NAICS category, so the site models a professional, scientific and technical services business (NAICS 54) at 0.181%, matching the industry used for other industry-set figures.
- The Modified Business Tax exempts the first $50,000 of wages each quarter, which the site annualises as $200,000 a year because it models annual payroll evenly spread over the quarters.
- NRS 86.561(1)(a) as currently published still sets the articles of organization filing fee at $75.
Sources checked 2026-10-23. Each figure links to the state or IRS page it comes from.
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