At a glance
- Corporate tax
- None (Commerce Tax over $4M revenue)
- Tax on wages
- None
- Sales tax
- 6.85% + county
- Economic nexus
- $100,000 or 200 transactions
- Minimum wage
- $12.00/hr
- UI wage base
- $43,700
- New-employer UI rate
- 2.95% (+0.05% CEP)
- Paid leave program
- None
- Annual report
- Annual list + business license, anniversary month
2026 figures, each explained with its source on the area’s page. On top of the federal baseline.
Setup, in order
Qualify the corporation
Before doing business in Nevada — usually the first hire or officeQualify with the Secretary of State through SilverFlume, appoint a Nevada registered agent, and file the initial list with a state business license.
Register for unemployment insurance
When you first pay wages in NevadaOpen an unemployment insurance account with DETR’s Employment Security Division.
Register for the MBT
With the first Nevada payrollRegister with the Department of Taxation for the Modified Business Tax, and file a return every quarter.
Report new hires
Within 20 days of each hireReport each new or rehired employee to Nevada New Hire Reporting.
Buy workers’ compensation
Before the first employee startsWorkers’ compensation is required from the first employee.
Get a sales tax permit
On physical presence, or at $100,000 or 200 transactionsGet a seller’s permit from the Department of Taxation if you sell taxable goods.
Get local business licenses
When you open an officeLicense with the city or county where an office sits.
The six areas
- AccountingAccounting and state tax in NevadaNevada has no corporate income tax. It taxes Nevada gross revenue above $4 million a year through the Commerce Tax, and payroll through the Modified Business Tax.Corporate income taxNone
- ReceivablesReceivables and sales tax in NevadaA 6.85% state sales tax plus county rates, on tangible goods only — SaaS is not taxable. Remote sellers register at $100,000 or 200 transactions.State sales tax6.85%
- PayablesPayables and contractors in NevadaNo state 1099s and no contractor withholding. What reaches payables in Nevada is use tax on tangible goods bought without Nevada tax.State 1099 filingNone
- PayrollPayroll taxes and employer rules in NevadaNo wage tax, but a payroll tax: the Modified Business Tax at 1.17% on quarterly wages above $50,000, alongside ESD unemployment insurance on a $43,700 wage base.State income tax withholdingNone
- ComplianceCompliance and filings in NevadaQualify with the Secretary of State, then file an annual list and renew the state business license each year by the end of your anniversary month. There is no income tax return.Foreign qualificationSecretary of State
- AdvisoryAdvisory: credits and decisions in NevadaNo income tax means no R&D credit and no QSBS question. Incentives are GOED abatements, and the real risks are in wage rules and Secretary of State filings.State R&D creditNone
Who you register with
- Nevada Department of TaxationModified Business Tax, Commerce Tax, sales and use tax permits
- DETR Employment Security Division (ESD)Unemployment insurance account and quarterly contribution reports
- Nevada Secretary of StateForeign qualification, annual list and state business license
- Nevada Office of the Labor CommissionerMinimum wage, overtime, paid leave, final pay
- Nevada State Treasurer — Unclaimed PropertyAnnual unclaimed property report
Hiring across the border
An employee who lives in one state and works in another is the most common way a startup ends up registered in two. These are Nevada’s neighbors.
- CACalifornia$800 minimum tax, the ABC test, daily overtime — and SaaS sales tax from 2027
- OROregonNo sales tax, but two corporate taxes, transit taxes and Portland’s local layer
- IDIdahoFlat 5.3% taxes, close federal conformity, no tax on SaaS and no local payroll taxes
- UTUtahFlat 4.45% tax after a sixth cut, a $100 minimum, and SaaS taxed where it’s used
- AZArizonaTPT taxes the seller, SaaS is a rental, and the R&D credit no longer pays out in cash
Common questions
Does Nevada have a corporate income tax?
No. Nevada has no corporate or personal income tax. Its business taxes are the Commerce Tax, on Nevada gross revenue above $4 million a year, and the Modified Business Tax, on payroll. Neither starts from federal taxable income, so Section 174, bonus depreciation and NOLs don’t enter the Nevada calculation at all.
Is SaaS taxable in Nevada?
No. Nevada’s sales tax applies to tangible personal property, and remotely accessed software isn’t. A pure SaaS company usually has nothing to collect in Nevada, even with Nevada customers.
Do we owe use tax on purchases?
On equipment and other tangible goods bought from sellers that didn’t charge Nevada tax, yes, at the rate where the goods are used. SaaS and other services aren’t on Nevada’s taxable list, so subscriptions usually don’t carry use tax.
What is the MBT?
The Modified Business Tax: 1.17% of wages for most businesses, after subtracting employer-paid health benefits and the first $50,000 of wages each quarter. Financial institutions and mining companies pay 1.554% with no exemption. Every employer subject to Nevada unemployment law files a quarterly MBT return, even when nothing is due, and the Department of Taxation resumed comparing MBT wages against wages reported for unemployment insurance on January 1, 2026.
Do we need a Nevada business license?
Yes. Almost every business operating in Nevada needs a state business license from the Secretary of State, issued and renewed with the annual list. Cities and counties issue their own business licenses on top of it.
Does QSBS matter for a Nevada founder?
Nevada has no individual income tax, so a founder living in Nevada pays no state tax on a stock sale, QSBS or not. The question returns if the founder moves to a state that taxes capital gains before the sale, and some states look back at residency to source the gain.
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
- Nevada Department of Taxation — Commerce Tax
- Nevada Revised Statutes, chapter 608 — Compensation, Wages and Hours
- Nevada Department of Taxation — Modified Business Tax
- Nevada Department of Taxation — MBT FAQs
- Nevada Department of Taxation — Sales and Use Tax
- Nevada Department of Taxation — Remote Sellers FAQ
- Nevada DETR Employment Security Division — UI information for employers
- Nevada Labor Commissioner — 2026 Minimum Wage Bulletin
- Nevada Office of the Labor Commissioner
- Nevada Secretary of State — Commercial Recordings
- Nevada Secretary of State — business portal (Orion, replacing SilverFlume)
- Nevada DETR — New Hire Reporting
- Nevada Division of Industrial Relations — Workers’ Compensation
- Nevada State Treasurer — Unclaimed Property
- Nevada Revised Statutes, chapter 120A — Unclaimed Property (NRS 120A.500, 120A.560)
- Nevada Governor’s Office of Economic Development — Incentives
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.