State guide · NV
Nevada sales tax and property tax
Four taxes stacked into one minimum rate, county add-ons on top, and a property tax bill that by law can barely move from one year to the next.
Facts read on official Nevada pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 6.85%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $2,143
- Effective property rate
- 0.47% · #45 of 51
Nevada's 6.85% is best read as a floor: it is the minimum sales tax rate charged in every county, and many counties add option taxes for transit, roads, flood control or schools on top of it. The 6.85% itself is four taxes bundled together: a 2.00% state sales tax, the 2.60% Local School Support Tax and two city-county relief taxes of 0.50% and 1.75%. Only 4.60% stays with the state; the 2.25% relief taxes are levied everywhere but flow to local governments. Groceries for home and prescription drugs are exempt, clothing is taxed, and there is no general sales tax holiday. Property tax is light by national standards: the median owner paid $2,143 on a $455,500 home in 2024 (Census ACS), an effective rate of 0.47%, ranked 45 of 51. For a primary residence the bill cannot rise more than 3% a year.
Total to pay
$106.85
Sales tax $6.85 · 6.85% of the price
| Price before tax | $100.00 |
| State tax · 6.85% | $6.85 |
| Local tax · 0% | $0.00 |
| Total | $106.85 |
Rule applied: general state rate. Exact local rate for an address: Nevada rate lookup. How this is calculated.
Sales tax in Nevada
Most states have a state rate and then local rates. Nevada works the other way around: the Department of Taxation publishes 6.85% as the base, and that base already contains taxes that belong to cities, counties and schools. A $1,500 television bought in a county with no option tax costs $102.75 in tax, and the receipt will not split it into four lines. Counties can then raise the rate under several chapters of state law (NRS 377A for transit, roads and tourism, NRS 377B for infrastructure, NRS 543 for flood control, NRS 374A for school buildings), always for the whole county, which is why the Department's sales tax map is drawn county by county rather than by city.
The exemptions are short. Food bought to prepare at home is exempt, food prepared to eat right away is not, and regulation R056-18 decides the cases in between. Prescription drugs are exempt. Clothing and shoes are taxed at the full county rate all year. Delivery and shipping charges listed separately on the invoice have been exempt since May 2009, and so is installation or repair labor listed on its own line.
Use tax catches what crosses the state line untaxed. A pickup bought for $30,000 in a state that charged no sales tax owes at least $2,055 of Nevada use tax, and proof that the tax was paid is required to register it. Sales tax paid to the other state is credited. The one holiday-like rule is narrow: members of the Nevada National Guard, and relatives living with them, can claim back the sales tax paid during the Nevada Day observance, October 30 to November 1, 2026, with an exemption letter.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 6.85% | yes | 6.85% is the minimum statewide rate, and every county charges at least that much. It combines the 2.00% state sales tax (NRS 372, State General Fund), the 2.60% Local School Support Tax (NRS 374, State Education Fund), the 0.50% Basic City-County Relief Tax and the 1.75% Supplemental City-County Relief Tax (NRS 377). The part kept for state purposes is 4.60%; the 2.25% relief taxes are levied statewide but go to local governments. |
| Groceries (food for home) | 0% | no | Unprepared food for home consumption is exempt. Prepared food intended for immediate consumption is taxable; regulation R056-18 sets the rules. |
| Clothing | 6.85% | yes | Clothing is tangible personal property and is taxed at the county's full combined rate; the DOT's list of non-taxable items does not include clothing. |
| Prescription drugs | 0% | no |
Local sales taxes
Levied by Counties can add option taxes on top of the 6.85% minimum, under NRS 377A (public transit, roads, tourism), NRS 377B (infrastructure), NRS 377D, NRS 543 (flood control), NRS 374A (school capital) or special acts and ballot initiatives. Rates are set county-wide, and the minimum rate applies in counties with no option tax.. Find the exact combined rate for an address with the official Nevada lookup, then type the local part into the calculator above.
Sales tax holidays in 2026
No general sales tax holiday. Only active Nevada National Guard members and the relatives who live with them can get a refund of sales tax paid during the Nevada Day observance, October 30 to November 1, 2026, with an exemption letter.
Worth knowing about Nevada sales tax
- The 2.60% Local School Support Tax, part of the 6.85% minimum, goes to the State Education Fund; the 0.50% Basic City-County Relief Tax goes to the county where the sale was made. source
- Nevada's sales and use tax laws were first enacted in 1955. source
- Vehicles, aircraft and off-highway vehicles bought in another state for use in Nevada owe Nevada use tax if no sales tax was paid. Proof of tax paid is required to register them. source
- Separately stated delivery, shipping and postage charges have been non-taxable since May 2009, as are separately listed installation and repair labor. source
- Nevada National Guard members deployed abroad for at least 30 days can get a letter exempting their purchases from Nevada sales tax for the deployment period. source
- Nevada became a full member of the Streamlined Sales and Use Tax Governing Board on April 1, 2008. source
- Sales tax is owed on gross receipts even when a retailer rounds a cash sale to the nearest five cents after the end of penny production in 2025. source
Property tax in Nevada
Nevada assesses every property at 35% of its taxable value, so a home with a taxable value of $300,000 carries an assessed value of $105,000. Counties, cities, school districts and special districts then share a combined rate capped at $3.64 per $100 of assessed value, plus 2 cents for state debt outside the cap, $3.66 in all. Even at that ceiling, the same home would owe no more than $3,843. The state constitution allows up to $5.00 per $100; the lower statutory cap dates from the 1979 reform passed in response to California's Proposition 13.
The rule that matters most to homeowners came later, in 2005. A single-family home that is the owner's primary residence gets a partial abatement: its bill cannot grow more than 3% over the previous year's, whatever happens to values. If last year's bill was $2,400, this year's is at most $2,472. Second homes, rentals and commercial buildings get a looser county cap of up to 8%. The cap does not cover new construction or a change of use, so a newly built house is not protected by it in its first assessment.
At the Census ratio of 0.47%, a $450,000 home pays about $2,115 a year. Furniture, household goods and business inventories are not taxed at all. The fiscal year starts July 1, and the bill can be paid in four installments: the third Monday in August, then the first Monday in October, January and March. Veterans, disabled veterans, blind owners and surviving spouses have exemptions measured in assessed value. On a sale, the transfer tax base is $1.95 per $500 of value.
Property tax on a home in Nevada
Typical bill per year
$2,141
| Per month | $178 |
| Median effective rate in Nevada | 0.47% |
| Median bill paid | $2,143 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Nevada |
|---|---|
| Median home value (owner-occupied) | $455,500 |
| Median real estate taxes paid | $2,143 |
| with a mortgage | $2,220 |
| without a mortgage | $1,982 |
| Effective rate (tax ÷ value) | 0.47% |
| Rank by effective rate (1 = highest) | 45 of 51 |
| Rank by median bill | 34 of 51 |
How the taxable value is set
All taxable property is assessed at 35% of its taxable value (NRS 361.225): a home with a $200,000 taxable value has a $70,000 assessed value. The combined rate is capped at $3.64 per $100 of assessed value, plus 2 cents for state debt outside the cap ($3.66 total). The 2005 abatements (AB 489) also limit the yearly increase in each tax bill. Who levies the tax: Local: counties, cities, school districts and special districts set tax rates within a statutory cap, plus a state debt rate. County assessors value property and county treasurers bill and collect.
Payment calendar: The tax can be paid in four installments: 3rd Monday in August, 1st Monday in October, 1st Monday in January and 1st Monday in March (NRS 361.483). The fiscal year starts July 1 (lien date).
Other property tax relief
- General abatement (all other property). Other parcels, including second homes and commercial property, get a cap on tax-bill growth set county by county: the higher of twice the CPI or the county's 9-year average growth in assessed value, but never above 8%. source
- Veterans' Exemption. Exempts the first $2,000 of assessed value, indexed to CPI since July 2003, for Nevada-resident veterans with 90 consecutive days of active duty in qualifying periods. source
- Disabled Veterans' Exemption. For a permanent service-connected disability: $20,000 of assessed value at 100%, $15,000 at 80-99% and $10,000 at 60-79%, all CPI-indexed since 2003. Surviving spouses also qualify. source
- Blind persons and surviving spouses. Property of blind persons is exempt up to $3,000 of assessed value (CPI-adjusted, NRS 361.085); surviving spouses have a partial exemption (NRS 361.080). source
Worth knowing about Nevada property tax
- Nevada's constitution caps the property tax rate at $5.00 per $100 of assessed value. After the 1979 reform (SB 204, a response to California's Prop 13) the statutory cap became $3.64. source
- Local government property tax revenue may grow by at most 6% a year (NRS 354.59811): the prior year's revenue x 1.06 is divided by the new assessed value to set the rate. source
- The state debt rate is 15 cents per $100, inside the cap, plus 2 cents outside the cap added by SB 507 (2003). source
- Household goods and furniture and business inventories are fully exempt from Nevada property tax. source
- The Department of Taxation runs a ratio study of each county's assessments every third year and can order a reappraisal if values fall outside the guidelines. source
- The real property transfer tax base rate is $1.95 for every $500 of value in all counties; some counties add a surcharge. source