Forming an LLC in Nevada After Moving from California: Costs, Taxes, and Steps

Nevada is famous for business-friendly taxes, and the reputation is mostly earned: no corporate income tax, no franchise tax, and no personal income tax. But the details matter when you move a business from California, because California does not simply let go. Here is the honest 2026 breakdown of forming an LLC in Nevada and what your old state still wants.

What Nevada Charges to Form an LLC

Forming an LLC in Nevada in 2026 costs $425 in mandatory state fees: $75 for the Articles of Organization, $150 for the initial list of managers or members, and $200 for the state business license, all filed together with the Secretary of State. The annual cost after that is $350: $150 for the annual list and $200 for the state business license renewal. A registered agent service, local licenses, and expedited filing are extra.

What Nevada Does Not Tax

Nevada has no corporate income tax and no franchise tax on business income. The two state business taxes people confuse with those are narrow. The Commerce Tax is a gross receipts tax that only applies once Nevada-sourced revenue passes $4 million in a fiscal year. The Modified Business Tax is a payroll tax of 1.17% on quarterly wages above the first $50,000 for general business employers. Most small LLCs never hit either one.

The California Catch

Here is what most people miss. If you still live in California, or the LLC does business there, California treats the Nevada LLC as a foreign LLC and charges you a $70 registration with the Secretary of State, an $800 annual franchise tax every year, and an LLC fee based on California-source gross receipts that starts at $900 once receipts pass $250,000. California also taxes its residents on worldwide income, so a Nevada LLC by itself does not reduce your California income tax. The savings only become real when you actually move.

The Right Order of Operations

Move first, then form or register the business. Establish Nevada residency with a driver's license, vehicle registration, voter registration, and a real pattern of time spent in the state, then file the Nevada paperwork from your new address. Our new-resident checklist lists the steps in order, and the first full tax year guide explains what changes once the move is real.

Every business is different, and a CPA or tax professional should confirm your specific situation, especially if you keep California customers or property. What I can tell you from decades of watching this move: the business climate in Nevada is genuinely friendly, and the transition is smooth when you do it in the right order. Start with our guide to bringing your business to Nevada, check the no state income tax page for the personal side, and book a free relocation consultation when you are ready to plan the move.