State tax profile · 2026

Taxes in Nevada

Every state-level tax in Nevada, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.

Nevada collects no individual income tax from its residents. What fills the gap is less dramatic than you might expect: none of the state's tax rates land in the top or bottom three nationally, so no single levy stands out as unusually heavy or unusually light. That middle-of-the-pack positioning means the state isn't leaning hard on one standout revenue source to compensate for the missing income tax. Instead, funding comes from the taxes Nevada does impose, and those rates sit squarely in the middle compared with other states. No one alternative tax clearly dominates the picture here.

State Income Tax3
None
no state income tax
Sales Tax3
8.24%
state 6.85% + local
Property Tax1
0.49%
median of 17 counties
Corporate Tax3
0.00%
none
Cigarette Tax3
$1.80
per pack of 20
Gas Tax4
24.81¢
per gallon
Beer Tax5
$0.160
per gallon
Wine Tax6
$0.700
per gallon
Spirits Tax7
$3.600
per gallon

State income tax

None no state income tax.

Sales tax

The combined state + local sales tax rate is 8.24%. State rate 6.85% plus an average 1.39% local.

Estate & inheritance tax

Nevada imposes no state estate or inheritance tax—only the federal estate tax applies.

Real estate transfer tax

Nevada levies a transfer tax of 0.51%–0.83%3 (graduated by price).

Cigarette Tax

Nevada levies a cigarette tax of $1.80 per pack of 20. Federal excise adds $1.01 per pack.

Gas Tax

Nevada levies a gas tax of 24.81¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.

Beer Tax

Nevada levies a beer tax of $0.160 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.

Wine Tax

Nevada levies a wine tax of $0.700 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.

Spirits Tax

Nevada levies a spirits tax of $3.600 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.

Property tax by county

The state's median county effective property tax rate is 0.49%. Compare counties below for local rates.

Counties in Nevada by property tax rate

CountyEffective rateMedian home value
Mineral County0.74%$156,200
Lander County0.64%$213,800
Eureka County0.62%$82,600
Pershing County0.62%$179,500
Esmeralda County0.61%$108,900
Churchill County0.53%$329,900
Lincoln County0.51%$219,500
White Pine County0.51%$220,000
Elko County0.49%$301,400
Humboldt County0.49%$278,300
Clark County0.48%$431,000
Lyon County0.46%$366,100
Nye County0.45%$290,900
Douglas County0.45%$615,400
Washoe County0.44%$539,900
Carson City0.41%$453,000
Storey County0.34%$426,400
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.
[4] Tax Foundation — 2026 Gas Taxes by State — State gasoline and diesel excise tax, dollars per gallon, July 2026. Excludes local taxes, gross-receipts taxes, and environmental/carbon-related burden. Federal excise is an additional $0.184/gal.
[5] Tax Foundation — Beer Taxes by State, 2026 — State beer excise tax per gallon (off-premise, 4.7% ABV assumption). Federal excise adds $0.113–$0.581/gal depending on brewery size.
[6] Tax Foundation — Wine Taxes by State, 2026 — State wine excise tax per gallon (11% ABV non-carbonated, 750ml). MS/NH/PA/UT/WY are control states with no published rate.
[7] Tax Foundation — Distilled Spirits Taxes by State, 2026 — State spirits excise tax per gallon (40% ABV, 750ml). NH/WY are control states with an effective $0.00 rate.