NV · Tax year 2026 · Last reviewed 2026-08-24
LLC vs S Corp in Nevada: Tax Savings Calculator.
Compare federal payroll taxes, self-employment taxes, Nevada ’s $650 annual fee and estimated S Corp savings in seconds.
At $100,000 net profit with a $50,000 W-2 salary, the federal payroll tax delta is $10,305. Adjusted for Nevada's recurring cost, the estimated net modeled benefit (yr 1) is$8,455.
LLC Filing Fee
$75
one-time, Nevada Secretary of State
Annual Franchise / Report (LLC)
$650
recurring, every year
S-Corp Recurring Cost
$650
same as the LLC rate
Estimated Net Modeled Benefit (yr 1)
$8,455
federal delta minus the annual fee
01 · Nevada model
Tune the inputs. Numbers update live.
What does this mean? Your expected business profit for the year after business expenses but before the owner's salary.
The IRS requires "reasonable compensation" for S-Corp shareholder-employees. The salary is capped at your current net profit.
This is an illustrative assumption, not a tax or an IRS-required amount. Real overhead depends on your payroll provider, your CPA, and your state.
Per IRS Form 8959, these are added to your business income to determine whether the 0.9% Additional Medicare Tax applies.
Sets the Form 8959 threshold: $200K (single / HOH), $250K (MFJ), $125K (MFS).
Nevada LLC recurring fee (deducted from savings)
$650
Recurring state filing/maintenance fee.
Defaults: $100K profit · $50K salary
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LLC
Federal payroll tax
$14,130
S-CORP
Federal payroll tax
$3,825
Federal Payroll / SE Tax Difference
$10,305
LLC SE tax minus the S-Corp's employer-side FICA on the owner salary. This is the federal payroll-tax piece only.
Estimated Net Modeled Benefit (yr 1)
$8,455
- Federal payroll-tax delta
- $10,305
- − Nevada annual fee
- $9,655
- − Modeled S-Corp admin overhead
- $1,200
- = Estimated net modeled benefit
- $8,455
- − Approx. §199A W-2 drag
- $0
- = Net after QBI drag
- $8,455
Federal delta = the LLC's self-employment tax minus the S-Corp's employer-side payroll tax. The S-Corp employer-side figure ishalf of the standard 12.4% + 2.9% FICA on the salary; the 0.9% Additional Medicare Tax is entirely employee-side (no employer match) and is not included in the S-Corp employer-side comparison. The $75 filing fee is not included — it's a one-time setup cost. Income tax, QBI, health insurance, and retirement contributions are not modeled.
Estimate. Methodology & scope
ESTIMATE. The figures above estimate the federal payroll / self-employment tax difference between a Single-Member LLC (Schedule C / Schedule SE) and an S-Corp election, plus Nevada's $650 LLC annual franchise / report fee and the $650 modeled S-Corp recurring cost and the one-time $75 Nevada LLC filing fee (setup cost, not deducted from the year-1 net benefit). They do not include federal individual income tax (Nevada has no individual state income tax, so there is no state income-tax layer to model), the §199A QBI deduction (made permanent under the One Big Beautiful Bill Act, H.R. 1 / Public Law 119-21, signed July 4, 2025, with a 2026 phase-in range of $200K–$275K single / $400K–$550K MFJ), self-employed health insurance, retirement contributions, the half-of-SE-tax Schedule 1 adjustment, filing-status-specific deductions or credits, multi-state apportionment, reasonable-compensation enforcement, or other items that depend on your complete tax situation. The S-Corp administration overhead is a configurable illustrative assumption (defaulted to $1,200/yr), not a tax and not an IRS-required amount. Verify with a licensed CPA, EA, or tax attorney before acting.
02 · Why Nevada specifically
The state-level numbers that move the answer.
An S-Corp election only pencils out when the federal payroll tax saved outpaces the recurring cost of running a corporate entity. Nevadacharges $650per year to keep your entity in good standing and does not layer an individual income tax on top of your pass-through income.
At the calculator's default $100K / $50K inputs, the federal delta ($10,305) is what an LLC owner gives up in self-employment tax on net profit. After the Nevada annual fee, the estimated net modeled benefit is$8,455.
State-specific note: Nevada requires two annual filings for every LLC: a $150 Annual List filed with the NV Secretary of State (NRS 86.263) and a $500 State Business License fee filed through the SOS SilverFlume portal but administered by the NV Department of Taxation. Total recurring cost: $650/yr. Plus $100 late fee if filed after the anniversary date. There is no state individual income tax.
Localized formula — how this number was calculated
// Nevada — same engine as the homepage
seBase = netProfit × 0.9235
ssPortion = min(seBase, 184_500) × 0.124
medicare = seBase × 0.029
addlMed = max(0, seBase + existingWages − 200_000) × 0.009
llcTax = ssPortion + medicare + addlMed
// S-Corp — employer-side payroll tax only
ssPortion = min(salary, 184_500) × 0.124
medicare = salary × 0.029
standard = ssPortion + medicare
addlMed = max(0, salary + existingWages − 200_000) × 0.009
// employee-side only — no employer match
scorpTax = standard / 2 // 50% of standard FICA — AddlMed excluded
// Net benefit
payrollDelta = llcTax − scorpTax
netOfFee = max(0, payrollDelta − 650)
savings = max(0, netOfFee − 1200) // $1,200 admin overhead- LLC filing: one-time $75 to form the entity in Nevada.
- Annual franchise / report: $650/yr to maintain good standing.
- State income tax: not assessed on individual income.
03 · FAQ
LLC vs S Corp in Nevada — frequently asked questions
Common questions about choosing between an LLC and S Corp in Nevada, sourced from Google, Reddit, and Quora. The right answer depends on your income, reasonable compensation, and other factors — talk to a CPA for personal advice.
How much does it cost to form an LLC in Nevada?
Nevada charges a $75 filing fee to form an LLC. However, the ongoing costs are high: a $150 Annual List filed with the Secretary of State plus a $500 State Business License fee, totaling $650/year.
Does Nevada have a state income tax?
No. Nevada has no individual income tax. However, Nevada's Commerce Tax applies to businesses with NV gross revenue above $4M — not applicable to most small businesses.
Is an S Corp election worth it in Nevada?
Nevada's $650/year recurring cost ($150 Annual List + $500 Business License) is the same for both LLCs and S-Corps. The federal savings of $5,500–$6,000 at $100K profit minus $650/year still leaves a net benefit. The election typically becomes worthwhile once net profit exceeds $70K–$90K.
What is Nevada's State Business License fee?
Nevada charges a $500 State Business License fee annually, administered by the NV Department of Taxation. This is in addition to the $150 Annual List filed with the Secretary of State.
Is Nevada really a tax haven for LLCs?
Nevada has no individual income tax, but the $650/year in annual fees ($150 Annual List + $500 Business License) is higher than many states. If you operate in another state, you'll also need to register as a foreign LLC there and pay that state's fees. Forming in Nevada purely for tax benefits usually doesn't work unless you actually operate in Nevada.
04 · Compare against
Run the model against another state.
05 · Methodology