Nevada paycheck taxes at a glance
| Income tax on wages | None |
|---|---|
| Minimum wage (2026) | $12.00 an hour (one rate for all employees; tips can't count toward it) |
Example: a $85,200 salary in Nevada
The median household income in Nevada is about $85,198 (2025 data). Here's what one earner with that salary, paid every two weeks, filing single with no pre-tax deductions, would see on each paycheck in 2026:
| Gross pay | $3,276.92 |
|---|---|
| Federal income tax | −$381.31 |
| Social Security | −$203.17 |
| Medicare | −$47.52 |
| Take-home pay | $2,644.93 |
That's $68,768 a year in take-home pay, or 19.3% of gross pay going to taxes.
Take-home pay by salary in Nevada
Single filer, paid biweekly, standard W-4, no pre-tax deductions:
| Salary | Per paycheck | Per year | State payroll | Total tax rate |
|---|---|---|---|---|
| $40,000 | $1,320.00 | $34,320 | $0 | 14.2% |
| $60,000 | $1,938.08 | $50,390 | $0 | 16% |
| $80,000 | $2,504.23 | $65,110 | $0 | 18.6% |
| $100,000 | $3,045.38 | $79,180 | $0 | 20.8% |
| $150,000 | $4,376.58 | $113,791 | $0 | 24.1% |
| $200,000 | $5,727.96 | $148,927 | $0 | 25.5% |
Nevada pay rules worth knowing
- Most private-sector wages are due semimonthly, on regular paydays your employer must post. Monthly pay is allowed for executive, administrative and professional staff.
- If you're fired, your final wages are due immediately. If you quit, they're due by your next regular payday or seven days after you leave, whichever comes first.
- If you earn less than 1.5 times the minimum wage ($18.00 an hour in 2026), you get overtime for hours over 8 in a workday as well as over 40 in a week, unless you've agreed to a schedule of four 10-hour days.
What’s withheld from a Nevada paycheck
The tax lines on a Nevada pay stub are all federal: income tax from your W-4, Social Security and Medicare. Nevada has no state income tax withholding, no state disability or paid-leave premium, and no city or county income tax. The state column in the take-home table is $0 at every salary for that reason.
What makes Nevada unusual is that the ban is written into the state constitution, not just left out of the tax code. Article 10 says no income tax shall be levied on the wages or personal income of individuals. Businesses can still be taxed on their income and activity, and that’s where Nevada’s payroll tax comes in.
The payroll tax your employer pays
Nevada’s Modified Business Tax (MBT) is levied on employers based on the wages they pay. For most businesses, the rate is 1.17% of quarterly wages above $50,000, after subtracting what the employer pays for employees’ health benefits. Financial institutions and mining companies pay 1.554%, with no $50,000 exemption.
You won’t see the MBT on your stub. The statute says it must not be deducted from employees’ wages, in whole or in part, so if it ever shows up as an employee deduction, ask payroll about it. The tax still matters to you indirectly: it’s part of what an employer spends on each Nevada job, on top of your salary.
Minimum wage, tips and daily overtime
Nevada’s minimum wage is $12.00 an hour, and it has been a single rate since the two-tier system based on health benefits ended in July 2024. Two rules make it worth more than the number suggests:
- No tip credit. Employers must pay tipped workers the full $12.00 before tips. If you work in a casino, restaurant or hotel, your base pay can’t drop to a lower “tipped wage” the way it can in most states.
- Daily overtime. If your rate is under $18.00 an hour, hours over 8 in a workday earn time and a half, even if you work fewer than 40 hours that week. The exception is an agreed schedule of four 10-hour days.
To see a minimum-wage paycheck, choose Hourly in the calculator above. The overtime calculator works out what time-and-a-half hours add to your gross pay.
Where Nevada collects instead
Sales tax. Shopping is where most households pay Nevada directly. The base rate is 6.85% statewide, and county add-ons bring it to 8.375% in Clark County and 8.265% in Washoe County. Food bought for home consumption is generally exempt, so the tax falls mostly on other purchases. The sales tax calculator shows what a given rate adds.
Property tax. For a single-family home that’s your primary residence, Nevada caps the yearly increase in your tax bill at 3%, apart from increases from improvements or a change in use. Rentals and second homes don’t get that cap.
Moving to Nevada
Once your employer records a Nevada address and work location, state income tax withholding should stop. Check your first stub to make sure it has. If you earned wages in another state earlier in the year, you’ll probably file a part-year return there. If you work remotely for an employer in another state, payroll may keep withholding for that state, so ask which rule it’s applying. To compare offers in different states, run both through the calculator, then use the salary calculator to turn the results into monthly figures.
Estimates only. Your employer’s payroll system and your W-4 determine your actual paycheck.
Sources
- Nevada Labor Commissioner: 2026 Minimum Wage Annual Bulletin
- Nevada Constitution: Article 10, Section 1 and Article 15, Section 16
- NRS Chapter 608: Compensation, Wages and Hours (608.018, 608.020, 608.030)
- U.S. Department of Labor: State Payday Requirements
- U.S. Department of Labor: Minimum Wages for Tipped Employees
- Nevada Department of Taxation: Modified Business Tax
- NRS Chapter 363B: Modified Business Tax (363B.110)
- Nevada Department of Taxation: Sales and Use Tax
- NRS Chapter 361: Property Tax (361.4723, primary residence abatement)
- Census Bureau: Household Income in States and Metropolitan Areas, 2025
- taxfoundation.org
- IRS Publication 15-T (federal withholding)
Frequently asked questions
Can Nevada ever add an income tax on wages?
Not without amending the state constitution. Article 10, Section 1 says no income tax shall be levied on the wages or personal income of natural persons. Changing that would take a constitutional amendment approved by voters.
What is the Modified Business Tax, and do I pay it?
It's a quarterly payroll tax on Nevada employers. Most businesses pay 1.17% of the wages they pay each quarter above $50,000, and financial institutions and mining companies pay 1.554%. State law says it must not be deducted, in whole or in part, from employees' wages.
Can a Nevada employer pay tipped workers less than $12?
No. Nevada's constitution says tips can't be credited toward the minimum wage, so a server or bartender must be paid the full $12.00 an hour before tips. Many other states let employers pay tipped workers a lower cash wage.
What is the sales tax in Las Vegas and Reno?
The combined rate is 8.375% in Clark County (Las Vegas) and 8.265% in Washoe County (Reno). The statewide base rate is 6.85%, and several rural counties charge 7.1%. Food for home consumption is generally exempt.
Does Nevada still have a lower minimum wage if my employer offers health insurance?
No. A 2022 ballot measure ended the two-tier system on July 1, 2024. The $12.00 rate now applies to all employees whether or not their employer offers health benefits.
Facts verified November 6, 2026. Estimates only; your employer's payroll system and your W-4 determine your actual withholding.