Form a Nevis LLC
Nevis LLC, St Kitts and Nevis

Nevis LLC annual fees and filings: one moving date, one fixed date

Updated 12 November 2026Nevis Limited Liability Company Ordinance, Cap. 7.04(N)About 7 minutes to read
The short answer

A Nevis LLC pays a US$300 renewal before each anniversary of its registration, through its registered agent. More than a month late it costs US$500, after six months US$700, and after a year unpaid the LLC is removed from the register.

Separately, a short CIT-101 return goes to Inland Revenue by 15 April each year, even with no income. There's no substance report and no accounts filing. With us the year costs US$699.

See my two dates What a late renewal costs
The fixed one 15 Apr every Nevis LLC files its CIT-101 for the year before The renewal moves with your formation date. This one doesn't. A missed return can cost up to EC$10,000, about US$3,700.

People choose a Nevis LLC to make themselves a difficult target: owners stay off the public file, and a creditor has to sue in Nevis and post a bond first. That protection only holds while the LLC is in good standing, and good standing rests on two small yearly tasks that fall on different calendars. Enter your formation date and see both. Every amount below is from the 2017 Ordinance, its 2024 fee regulations and the Inland Revenue Department's own guidance.

Key takeaways

  • The renewal is US$300 (EC$810), due before the anniversary of registration and paid by the registered agent.
  • Paid more than a month late it adds US$200; more than six months late, US$400.
  • A year unpaid, or 60 days without an agent, and the LLC is removed. Restoration is a right for 3 years, at US$300 plus what's owed.
  • Every LLC files a CIT-101 by 15 April. Run from outside the Federation, it owes no Nevis tax; run from Nevis, 25% on worldwide income.
  • No substance law, no filed accounts, no audit. Books are kept 5 years and registers stay current.
  • With Heirson the year costs US$699: US$300 to Nevis at cost and US$399 for the agent, office and return.
Chapter 1

Nevis LLC renewal and CIT-101 dates for your company

The renewal floats: it follows the day the Registrar entered your LLC, under regulation 3 of the LLC fee regulations as amended by S.R.O. 10 of 2024, in force since 1 April 2025. The tax return is pinned to 15 April for everyone, the date Inland Revenue gives for CIT-101 filings; it isn't written in a statute, so we watch it each year. Put in your formation date and both land on one year.

    1
    Key takeaway

    Two dates a year: US$300 before your anniversary and the CIT-101 by 15 April.

    Chapter 2

    Late renewal, removal from the register and restoration

    A missed Nevis renewal isn't a crisis on day one, but the charge steps up twice and the consequence at the end is real: an LLC off the register can't defend itself as an LLC. Slide to the number of days past the anniversary.

    45 days
    1. On time
    2. US$200 added
    3. US$400 added
    4. Removed
    5. Discretion only

    Restoration is retroactive, so once it goes through the LLC is treated as if it had never left the register. Under section 73 of the Ordinance, as amended by Amendment Ordinance No. 2 of 2022, the Registrar must restore it on application within three years of removal; after that, restoring is at the Registrar's discretion. The same removal follows if the LLC goes 60 days without a registered agent, and failing to designate a new one costs US$500 on its own. The restoration estimate in the slider is our arithmetic: US$300 to restore, plus each unpaid renewal and its late charge.

    2
    Key takeaway

    US$300 becomes US$500 after a month and US$700 after six. A year unpaid ends the registration.

    Chapter 3

    The CIT-101 return and the residence test behind it

    123

    Since the old tax exemption ended, a Nevis LLC's tax depends on where it is run, and the CIT-101 is how Inland Revenue asks. It is a simplified information return, filed online for the previous calendar year. Inland Revenue's CIT-101 guidelines quote a penalty of up to EC$10,000 under section 82(c) of the Income Tax Act. The return asks three questions:

    1. Is the LLC resident, or doing business through a permanent establishment, in St Kitts and Nevis?If not, it says where it is tax resident. If so, it files the full CIT-100 with accounts as well.
    2. Where are its accounting records kept?A place, not a promise.
    3. Is it part of a multinational group filing a country by country report?Only groups of EUR 750 million or more.

    Residence follows central management and control: where the people who make the big decisions actually make them. Inland Revenue's guidance on tax residence adds that using a registered agent or corporate secretary in Nevis doesn't make a company resident; more in our Nevis tax guide. Tap where that happens for your LLC.

    Where you live: pick it

    3
    Key takeaway

    The CIT-101 is three answers a year. Keep the decisions outside the Federation and the answer to the first one is no.

    Chapter 4

    What Nevis doesn't ask for, and dates you'll read elsewhere

    No substance reportSt Kitts and Nevis has no economic substance law. It closed the old exemption instead and now taxes by residence.
    No accounts filedNothing goes to the Registrar about the LLC's finances, and no audit applies.
    No annual returnThe 31 March returns you may see announced are for local and external companies, not LLCs.
    No owner filingThere's no central register of members. The agent holds what the anti-money laundering rules require.

    The fee is due on 30 June.

    There's no common date. The renewal falls before your own anniversary. In Nevis history, 30 June 2021 is the day the old tax exemption ended for every company.

    The renewal is US$250.

    That was the fee before 1 April 2025. It has been US$300 since.

    You can buy a tax exemption letter.

    The US$100 letter is still in the fee table, but the exemption behind it can't apply to any LLC today.

    A creditor must post US$100,000.

    That figure came from the repealed 1995 law. The High Court now sets the bond case by case.

    Nevada LLC fees apply.

    A different place entirely. Nevis is the smaller island of St Kitts and Nevis, in the Caribbean.

    4
    Key takeaway

    No substance, no accounts, no annual return: the renewal and the CIT-101 are the whole year.

    Chapter 5

    Records and registers a Nevis LLC must keep

    15

    None of these is filed. They sit with the LLC or its agent, and they matter the day a bank, a court or the regulator asks for them. Our Nevis LLC bank account guide lists what a bank reads, and our Nevis company search guide shows what the public file holds.

    5 yearsAccounting recordsReceipts, payments, sales, purchases, assets and liabilities, with the contracts and invoices behind them, enough to prepare financial statements.
    Always currentRegisters and minutesThe articles, the operating agreement, a register of members, a register of managers with names and addresses, and minutes.
    15 daysTell the agentIf the members register is copied to the agent, changes reach it within 15 days, with the address of the original.
    6 yearsAfter dissolutionAgent-held records survive the LLC by six years. Breaches can cost up to EC$10,000.

    These duties are in sections 67 and 67A of the Ordinance. Section 67A was added by Amendment Ordinance No. 3 of 2023 and extended by No. 4 of 2025 to the LLC's name history, legal status and governing documents. The filed articles show the organiser's name and address, which with us is Heirson, not you.

    5
    Key takeaway

    Books for five years, registers kept current, and the agent told of member changes within 15 days.

    Chapter 6

    Changes and exits: the Registrar's other charges

    These are government charges from the current fee table, passed on at cost. Prices are in US dollars; Nevis also quotes each in Eastern Caribbean dollars at 2.70.

    US$50Certificate of good standing, requested through the agent
    US$50Apostille on a Nevis document
    US$200Articles of amendment, for a new name or purpose
    US$50Change of registered agent or office
    US$320Closing: articles of dissolution US$300 and the certificate US$20
    US$400Certificate of departure, to move the LLC to another country

    Letting the renewal lapse is the worst way to leave: the LLC sits removed but restorable for three years, and its records duties run on. Dissolve it or transfer it out, and we quote either before anything is filed.

    6
    Key takeaway

    Most changes cost US$50 to US$200 at the registry; closing properly costs US$320.

    Chapter 7

    What a Nevis LLC costs with us each year

    300399

    The government's US$300 is passed through at cost. Our part keeps the licensed agent and office in Nevis and files the return, and it is lower after year one because the setup work is done.

    Year one: US$799
    US$300Heirson US$499
    Every year after: US$699
    US$300Heirson US$399
    Inside our US$399 a year
    • Licensed registered agent and office in Nevis
    • The US$300 renewal, paid before your anniversary
    • The CIT-101 return, filed by 15 April
    • Member and manager registers kept current
    • Heirson as organiser on the filed articles
    • Reminders for both dates in your dashboard
    Not inside it
    • Good standing and apostille for a bank, US$100 at cost
    • Registrar fees for amendments and exits, at cost
    • A full CIT-100 return and accounts, if the LLC becomes resident
    • A nominee manager, US$490 a year if you want one
    • Late charges, which we pay ahead of the date to avoid
    7
    Key takeaway

    US$699 a year: US$300 to Nevis and US$399 to keep the LLC in good standing.

    Chapter 8

    Nevis LLC annual fees and filings: questions, answered

    ??
    How much is the Nevis LLC annual fee?
    US$300 (EC$810) a year, the annual renewal fee in force since 1 April 2025. It is paid through the LLC's registered agent.
    When is the Nevis LLC annual fee due?
    Before each anniversary of the date the LLC was registered. There is no common date such as 30 June for all LLCs.
    What is the late fee for a Nevis LLC renewal?
    Paid more than a month late, US$200 is added. More than six months late, US$400 is added. After a year unpaid the LLC is removed from the register.
    How do I restore a Nevis LLC that was struck off?
    Apply through a registered agent. Within three years of removal restoration is a right, for US$300 plus the unpaid fees and penalties, and it takes effect as if the LLC had never been removed. Later, the Registrar decides.
    Does a Nevis LLC file a tax return?
    Yes, a short CIT-101 information return to Inland Revenue each year by 15 April, even with no income. An LLC managed and controlled in St Kitts and Nevis also files a full return and pays 25% on worldwide income.
    Does a Nevis LLC need economic substance?
    No. St Kitts and Nevis has no economic substance law. Whether the LLC is taxed depends on where it is managed and controlled.
    Does a Nevis LLC file accounts?
    No accounts are filed and no audit applies. The LLC must keep accounting records with supporting documents for five years and keep its member and manager registers current.
    What does Heirson charge each year for a Nevis LLC?
    US$699: the US$300 renewal at cost and US$399 for the licensed agent and office, the registers and the CIT-101 return. Year one is US$799 with formation.

    Changelog

    • 12 November 2026: first published.
    • 13 November 2026: official sources linked inside the text.
    Your Nevis LLC

    A Nevis LLC that stays in good standing.

    We renew before your anniversary and file the CIT-101 by 15 April, for US$699 a year.

    See the Nevis LLC Nevis tax guide