Nevada Tax and CPA Services: State, County and City Taxes

Nevada is known for having no personal income tax, and that is the right starting point. The Department of Taxation's list of tax types contains no individual or corporate income tax. What Nevada does instead is tax larger businesses on gross revenue, tax payroll above a threshold, charge sales tax that varies by county and require paid leave from bigger employers. This profile covers tax year 2025 returns and 2026 planning for Nevada residents, people moving in, and businesses operating there.

What Nevada taxes instead of income

Because wages are not taxed at the state level, a worker who lives and works in Nevada has no state income tax return. The tax burden shifts to businesses, purchases, lodging, entertainment and property. Owners still have filings: the Commerce Tax, the Modified Business Tax, sales tax and unemployment reports. The Department requires a state business license and a federal EIN before it will register you for tax accounts.

Commerce Tax on gross revenue

The Commerce Tax applies to businesses with more than $4,000,000 of Nevada gross revenue in a fiscal year ending June 30. The Department treats $4,000,000 as a standard deduction, so the tax applies to revenue above that amount. Rates differ by industry sector, so check the Department's rate information for yours. The return is due 45 days after the fiscal year ends, which was August 14, 2026 for the 2025-2026 year. Governmental entities, 501(c) nonprofits, credit unions and certain individuals are among the exempt groups. Businesses below the threshold have no filing requirement.

Modified Business Tax on payroll

The Modified Business Tax is a payroll tax paid by employers covered by Nevada's unemployment law. Since July 1, 2023 the rate for general businesses has been 1.17%, down from 1.378%, and the first $50,000 of wages each quarter is exempt. Financial institutions pay 1.554% with no wage exemption. Employers must file a quarterly return even when no tax is due. Registration goes through the Department of Employment, Training and Rehabilitation (DETR), which shares details with the Department of Taxation. Nonprofits, Indian tribes, political subdivisions and household-only employers are exempt.

Sales tax, lodging and entertainment

The Department states the base state sales tax rate is 6.85%, and counties add their own. Its page lists Clark County at 8.375% and Washoe County at 8.265%, so confirm the rate for the exact address. Filing is monthly above $10,000 of taxable sales a month, quarterly below that, and annual under $1,500 the prior year. Its sales tax page gives no general economic nexus dollar figure for remote sellers, so check the Department's remote seller and marketplace facilitator FAQs and read our sales tax nexus guide.

Lodging tax is imposed and collected by county commissioners under minimum percentages that depend on county population. The Live Entertainment Tax is 9% on admissions to qualifying venues of 200 or more people; the Gaming Control Board handles licensed gaming establishments and the Department of Taxation handles other venues.

Unemployment insurance and paid leave

For July 2026 the U.S. Department of Labor table shows Nevada's taxable wage base at $45,400, tax rates from 0.25% to 5.40% and a new-employer rate of 2.95%.

Nevada also has a paid leave statute, NRS 608.0197. It covers private employers with 50 or more employees in Nevada that do not already offer a qualifying paid time off plan. Employees accrue at least 0.01923 hours per hour worked, may use leave after 90 days for any reason, and employers may cap annual use at 40 hours. The Division of Industrial Relations oversees workers' compensation compliance, including coverage verification and uninsured employers. See our guides to state unemployment insurance and state paid leave programs.

Moving to Nevada or crossing a state line

A move to Nevada does not end your old state's claim on income earned there or on a business you keep running there. Residents of Nevada who work in a neighboring state, such as California or Arizona, are generally taxed by the work state, and Nevada offers no credit because it has no income tax. People relocating from the Bay Area or Southern California should document the date they stopped being residents; see our Los Angeles metro page. H-1B holders and NRIs who relocate should keep records of days worked in each state, and Nevada's lack of an income tax does not remove federal filing duties.

Licenses and local property tax

Business licensing and annual list filings are handled by the Secretary of State; the older SilverFlume address now redirects to a portal called ORION. Fees vary by entity type, so confirm them there. Nevada's county governments bill property tax, and the Department of Taxation's Local Government Finance Section oversees local budgets and property tax rates.

How we can help

We help Nevada owners register for the Modified Business Tax and Commerce Tax, test whether the $4,000,000 line applies, and review sales tax by county. For people moving to Nevada, we prepare final-year returns for the state they left and run multi-state tax reviews. We also process payroll and set up employer accounts. For comparison with our home state, see Illinois. This is general information, not personal advice.

Frequently asked questions

General information only, not tax, legal or accounting advice for your situation. Rules, limits and deadlines change; confirm the current rules with the official source or a qualified professional before you act. Reading this page does not create a professional relationship with CPA Tax Payroll and Accounting Corp.