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State taxes: Nevada

Tax Guide » State Taxes » U.S. Map » Nevada

Nevada does not levy an individual income tax. More on the Silver State's taxes can be found in the tabbed pages below.

Personal income tax
  • The Nevada Department of Taxation does not levy a state income tax.
Sales taxes
  • The state sales tax in Nevada is 6.85 percent.
  • Counties can assess option taxes as well, making the combined state/county sales taxes rate in some areas as high as 8.10 percent.
Personal and real property taxes
  • The Locally Assessed Properties Section oversees and monitors the quality of property assessments performed by county assessors. See the Nevada state website for details on how property taxes are collected in Nevada.
  • Nevada law provides for the partial abatement of property taxes based on the type of property. The sunset date for the additional 2 cents in property tax is June 30, 2011. Details on the changes, along with 2009-2010 property tax rates, can be found in the annual Redbook.
  • Individual Nevada county treasurer and tax assessor offices administer property taxes. Typically the assessor's online data will include the assessed value on the county tax roll, while the county treasurer's website will detail the taxes generated from the tax roll.
  • The Nevada Division for Aging Services administers the Senior Citizens Property Tax Assistance Act, which provides relief to eligible senior citizens who are found to be carrying an excessive residential property tax burden in relation to their income. Refunds are on the home's property taxes and the homeowner's income.
Inheritance and estate taxes
  • There is no inheritance tax in Nevada.
  • Because of the phaseout of the federal estate tax, Nevada does not require an estate tax filing for decedents whose date of death was Jan. 1, 2005, or after. If the federal estate tax credit is reinstated, Nevada will require filing at that time.
Other Nevada tax facts
  • Nevada taxpayers can get assistance in person at one of the Department of Taxation's branch offices.
 
For more information, visit Nevada's Department of Taxation website.

To download tax forms on this site, you will need to install a free copy of Adobe Acrobat Reader. Click here for instructions.

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