Nevada State Tax Overview 2026 - No Income Tax
Nevada is one of nine states with NO wage income tax — and unlike Washington, Nevada has no capital gains tax either. Nevada's no-income-tax status is constitutionally protected since 1864 (Article X §1 of Nevada Constitution). The state funds government through high sales tax (state 6.85% + local up to 1.525% = combined average 8.375%), the Modified Business Tax (payroll tax on employers), the Commerce Tax on large businesses, and gaming revenue.
Nevada tax overview — Nevada is one of nine states with NO wage income tax — and unlike Washington, Nevada has no capital gains tax either. Nevada's no-income-tax status is constitutionally protected since 1864 (Article X §1 of Nevada Constitution). The state funds government through high sales tax (state 6.85% + local up to 1.525% = combined average 8.375%), the Modified Business Tax (payroll tax on employers), the Commerce Tax on large businesses, and gaming revenue.
Does Nevada have a state income tax
No — Nevada has NO wage income tax, no capital gains tax, and no dividend/interest tax. Nevada's constitution prohibits state income tax (Article X §1). Since Nevada joined the Union in 1864, the state has funded itself through other taxes. Residents file only federal 1040 for income tax — no state return needed unless business income triggers Commerce Tax filing.
Do I need to file a Nevada state tax return
Most Nevada residents file NO state income tax return. Exceptions: (1) Business owners with Commerce Tax filing obligations (annual gross revenue over $4 million); (2) Employers with Modified Business Tax obligations (payroll tax); (3) Retail sellers filing sales tax returns. W-2 employees, retirees, and most residents file only federal 1040.
What state taxes do I still pay in Nevada
Even without income tax, Nevada residents pay: State sales tax 6.85% + local sales tax (up to 1.525%, averaging 8.375% combined); property tax (average 0.55% effective — LOW compared to most states); Modified Business Tax if you're an employer (1.475% or 2% on wages above quarterly thresholds); Commerce Tax if you own a large business (over $4M annual revenue); real estate transfer tax at property sales; gasoline tax; hotel/casino taxes.
When are Nevada tax filings due
For individuals: NO Nevada income tax filing needed. For Commerce Tax (large businesses): August 14 for the fiscal year ended June 30 prior. For Modified Business Tax (employers): quarterly. For Sales Tax: monthly (20th of following month) for most sellers.
Nevada state tax law explained
Complete plain-English breakdown of Nevada tax rules including filing thresholds, residency tests, and enforcement mechanics.
State Law Handbook — Nevada →Nevada tax filing checklist (PDF)
Printable one-page checklist covering all Nevada tax deadlines, forms, and common credits for TY2026.
PrintableFinds — Nevada Filing Checklist →Frequently asked questions about Nevada tax
Does Nevada have a state income tax?
Do I need to file a Nevada state tax return?
What state taxes do I still pay in Nevada?
When are Nevada tax filings due?
Sources verified for TY2026
- Nevada Department of Taxation — Primary tax authority
- IRS.gov — Federal tax reference
- State Law Handbook — Nevada — State law reference
Educational information — not tax advice. This page describes state tax rules as of the "Last verified" date above. Tax law changes frequently; verify current figures at Nevada Department of Taxation and consult a licensed CPA or Enrolled Agent for personal decisions. Full Educational Disclaimer and Not Tax Advice.