Nevada state taxes at a glance
| Individual income tax | No broad individual income tax on wages |
|---|---|
| Rate structure | No individual income tax and no corporate income tax. Businesses pay a Commerce Tax on gross revenue above $4 million and a Modified Business Tax on payroll. |
| Tax agency | Nevada Department of Taxation |
| Main individual return | None for individuals (federal return only). Businesses may owe Commerce Tax and Modified Business Tax returns. |
| Local income taxes | No local income taxes. |
| Sales tax | A 6.85% state rate plus local rates; Clark County (Las Vegas) is 8.375% according to the Department of Taxation. |
| Property tax | Administered by counties. Nevada caps how much the property tax bill on an owner-occupied home can rise in a year, and abatements apply; check your county assessor. |
| Retirement & Social Security | No state income tax, so Social Security and retirement income are not taxed by Nevada. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the Nevada Department of Taxation website.
How Nevada income tax works
The Nevada Department of Taxation states that Nevada has no personal income tax, so residents generally do not file a state return on wages or salaries; they file only a federal return. Nevada also has no corporate income tax. The state’s revenue comes mainly from sales and use taxes, gaming taxes, the Commerce Tax and the Modified Business Tax. For a typical employee, your paycheck shows federal income tax, Social Security and Medicare, but no Nevada income tax line. Gambling winnings remain federally taxable; see the IRS’s gig and side-income basics for how irregular income is reported.
Business taxes work differently. The Commerce Tax applies to businesses with Nevada gross revenue above $4 million, at rates that vary by industry from 0.051% to 0.331% on revenue above that threshold. The Modified Business Tax (MBT) is a quarterly payroll tax of 1.17% for most general employers, with the first $50,000 of quarterly wages exempt, and 1.554% for financial institutions. Sole proprietors with no employees and small revenue generally owe neither, but should check registration requirements. See our self-employed taxes guide for the federal side.
The state sales tax rate is 6.85% (Tax Foundation’s mid-2026 data), and local rates raise combined rates; Clark County is 8.375%. Nevada property tax is administered by counties, and the state limits how fast tax bills on owner-occupied residences can rise through caps and abatements. Remote workers who live in Nevada but work for an employer in another state may still owe tax in that state for work performed there.
Filing your Nevada return and free options
With no state individual income tax return, your free-filing question is purely federal: see free tax filing options. When comparing software, you can usually skip any paid “state” add-on for Nevada. If you worked in another state, for example in California or Arizona, you may owe a nonresident return there.
Small business owners should check Commerce Tax and Modified Business Tax registration and filing obligations on the Department’s tax-types pages, and sales tax permit requirements if they sell taxable goods. The Department’s website lists due dates and online filing through its portal.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things Nevada residents often ask about
- No Nevada refund to track: “Nevada tax refund” searches usually mean your federal refund; use the IRS tool.
- Commerce Tax threshold: applies only above $4 million in Nevada gross revenue.
- MBT is a payroll tax: employers pay it quarterly; employees are not charged directly on their paychecks.
- Work in another state: income earned physically in a state with income tax can still be taxed there.
- Property tax caps: annual increases for owner-occupied homes are capped; ask your county assessor.
Official Nevada links
- Nevada Department of Taxation
- Nevada: income tax in Nevada
- Nevada: Commerce Tax
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
Does Nevada have a state income tax?
No. Nevada has no personal income tax and no corporate income tax.
What business taxes does Nevada have?
The Commerce Tax on gross revenue above $4 million and the Modified Business Tax, a quarterly payroll tax, plus sales and use tax and gaming taxes.
Do Nevada residents file a state return?
Not for individual income tax. They file a federal return and a return in another state if they earned income there.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.