Nevada

What's New


By the Numbers

Personal Income Tax Features (2015)
Range of Tax Rates N/A
Standard Deduction
  • N/A
  • Personal Exemption N/A
    Dependent Exemption N/A
    Earned Income Tax Credit (EITC) None
  • No broad based personal income tax
  • Corporate Income Tax Features (2015)
    Range of Tax Rates N/A
    Income Level at Which Top Rate Applies N/A
    Combined Reporting N/A
    Apportionment Factor (Payroll) N/A
    Apportionment Factor (Property) N/A
    Apportionment Factor (Sales) N/A
    Sales Tax Features (2015)
    State Sales Tax Rate 6.85%
    Average Local Sales Tax Rate 1.10%
    Average Combined State & Local Sales Tax Rate 7.95%
    State Sales Tax Treatment of Groceries Exempt
    Local Sales Tax Treatment of Groceries Exempt
    Number of Services Taxed 77 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership Full
  • State sales tax rate scheduled to decline to 6.5% on July 1, 2015
  • Vendor Compensation available without ceiling
  • Property Tax Features (2015)
  • Property tax based on value of land plus "depreciated replacement value" of improvements
  • Localities' property tax revenue increases capped at 6% per year.
  • Levies a car tax.
  • Other Tax & Revenue Features (2015)
    Gasoline Tax Rate (per gallon) $0.332
    Diesel Tax Rate (per gallon) $0.286
    Cigarette Tax Rate (per pack) $0.80
    Estate or Inheritance Tax No
    Net Lottery Sales Per Capita N/A
    Tax Policy Oversight
    Tax Expenditure Report None
    Tax Incidence Analysis Capability None

    Last updated January 13, 2015