Independent guide — not affiliated with the State of Nevada

Nevada Business Taxes: What You Actually Owe

Nevada markets itself on having no state income tax, and that's true. It is not the same as having no business tax. If you're setting up an entity here, three taxes matter more than the income-tax pitch ever will: the Commerce Tax on gross revenue, theModified Business Tax on payroll, and Sales & Use Tax on what you sell. This page walks through how each one actually works, with rates and thresholds verified against the Nevada Department of Taxation and Nevada Revised Statutes as of2026-07-22.

This is general information, not tax or legal advice. Rates, thresholds, and deadlines change — always confirm current figures attax.nv.gov or with a Nevada-licensed tax professional before you file or make a business decision based on this page.

What "no income tax" actually means

Nevada has no personal income tax — that's a constitutional guarantee, not just policy. Article 10, Section 1 of theNevada Constitutionprohibits any tax on the wages or personal income of individuals. It also has no corporate income tax: the Department of Taxation's own list of every tax itadministers — Commerce Tax, Modified Business Tax, Sales & Use Tax, Property Tax, and roughly 15 others — doesn't include one.

What that doesn't mean: no tax on your business. Nevada funds itself instead through a gross-receipts tax on larger businesses (Commerce Tax), a payroll tax on employers (Modified Business Tax), sales tax, gaming taxes, and property tax. For a small, low-revenue, low-headcount business, the practical tax bill can genuinely be close to zero. For a business with real revenue and payroll, it isn't — it's just structured differently than a state income tax would be. For where these taxes fit into the state's overall revenue mix, seeNevada revenue sources.

Commerce Tax

The Commerce Tax is an annual tax on Nevada gross revenue, created in 2015 underNRS Chapter 363C. It applies to a business entity — corporations, LLCs, partnerships, and other entities engaged in business in Nevada — only once its Nevada gross revenue for the fiscal year (July 1–June 30) exceeds $4,000,000 (NRS 363C.200(1)). Below that, the Department of Taxation is barred by statute from requiring a return (NRS 363C.200(2)).

An earlier bill in the 2025 Legislature (AB276) would have replaced the fixed $4 million threshold with one indexed annually to West-region CPI. It did not pass, so the threshold remains a flat $4,000,000 as of 2026-07-22 — worth rechecking each session, since a future Legislature could revive the idea.

How the rate works

Above the threshold, you don't pay one flat rate — you pay a rate tied to your NAICS industry classification, set section-by-section in NRS 363C.310 through 363C.560. The formula is the same for every industry: subtract $4,000,000 from your Nevada gross revenue, then multiply the remainder by your industry's rate. Rates span a wide range — mining, quarrying, and oil and gas extraction sit at the low end (0.051%), agriculture at 0.063%, finance and insurance at 0.111%, and rail transportation at the high end (0.331%). Your NAICS code, not your legal entity type, determines which rate applies, so confirm your classification before estimating liability.

Filing

Commerce Tax is filed annually, due 45 days after the fiscal year ends June 30 — for the 2025–26 fiscal year, that's August 14, 2026. File online throughMy Nevada Tax, or by mail to the Department of Taxation's Carson City office (see theCommerce Tax pagefor current mailing details and forms).

Modified Business Tax (MBT)

MBT is Nevada's payroll tax. It's assessed on the total gross wages an employer pays during a calendar quarter, minus amounts paid toward qualifying employee health-care benefits, underNRS Chapter 363B(general business) and a parallel chapter for financial institutions.

• General business: 1.17% on quarterly wages exceeding a $50,000 exemption — so the first $50,000 an employer pays in wages each quarter isn't taxed at all, only the amount above it. Rate effective since July 1, 2023, per the Department of Taxation.
• Financial institutions and mining: a flat 1.554% on all wages, with no $50,000 exemption.

MBT is filed quarterly. The return and payment for a given quarter are due the last day of the following month — for example, the October–December quarter is due by January 31. File throughMy Nevada Tax; see theMBT pagefor the correct return for your business type.

Sales & Use Tax

Nevada's sales and use tax is not a single statewide number. The state base rate is6.85%, but every county adds its own local-option components on top, so the combined rate you actually collect depends on where the sale happens. Combined rates currently run from about 7.10% in several rural counties (Douglas, Elko, Lander, Lincoln, Lyon, Pershing) up to 8.375% in Clark County — home to Las Vegas — with Washoe County (Reno) at 8.265% and most other counties in between. Confirm the exact current rate for your county at the Department'sSales & Use Tax rate schedulesbefore you set up billing — these local rates change more often than the state base.

Who has to register

Any business selling or transferring tangible personal property in Nevada must register for a Sales & Use Tax permit. Out-of-state ("remote") sellers with no physical presence in Nevada can also owe the tax once their sales into the state cross an economic-nexus threshold set in NRS Chapter 372(NRS 372.724 and 372.751) — commonly cited at $100,000 in gross Nevada revenue or 200 separate transactions in the current or prior calendar year, matching the threshold Nevada applies to marketplace facilitators. Confirm the current figure attax.nv.gov before assuming you're under it.

Filing cadence

How often you file depends on volume, per the Department's own filing-frequency guidance: monthly if taxable sales run above $10,000 a month, quarterly if they run below $10,000 a month, and annually if total taxable sales were under $1,500 in the prior year.

Who needs to register for what

This table covers the three taxes almost every operating business touches. It isn't a complete list — Nevada separately administers taxes on live entertainment, lodging, cannabis, liquor, and more; see the Department's fulltax types listif your business touches any of those.

How this fits the bigger picture

Commerce Tax and MBT revenue flow into the same state general fund that theEconomic Forum forecasts twice a year and the Legislature builds the state budget against. If you want to see how much of Nevada's revenue actually comes from businesses versus gaming, sales tax, and other sources,Nevada revenue sources breaks down the mix. And for the broader economic backdrop — jobs, GDP, population growth — that shapes demand for whatever you're building here, see the Nevada economy dashboard.