Nevada personal income tax rate
Personal income tax rate
Nevada does not impose a personal income tax.
Corporate income tax rate
Nevada does not impose a corporate income tax.
The state applies a receipts-based nexus standard for purposes of the commerce tax, but likely does not assert economic nexus.
Franchise tax rate
Nevada does not impose a franchise tax on corporations.
Note: The commerce tax is an annual tax imposed on businesses with a Nevada gross revenue exceeding $4 million in the taxable year. Tax rates vary by North American Industry Classification System (NAICS) code category set forth in the form instructions.
Sales/use tax
6.85%. Special rates apply; local tax rates vary.
Visit Nevada sales/use tax for additional detailed information. Consult the consolidated Nevada sales tax chart to view summarized material such as remote seller nexus rules, sales tax holidays and administration information.
Nevada is a full member of Streamlined Sales Tax.
Pass-through entity/general business taxes
Access Nevada business tax information for compliance obligations.
Nevada does not have owner-level personal income tax on pass-through entity income.
Due dates by tax type:
Review the state tax form instructions to the related form of interest for specific due date information. See the state tax forms tab in this roadmap for quick access.
State tax forms
Common state tax forms:
Nevada Department of Taxation Nevada Commerce Tax Return