Does Nevada have a corporate income tax?

No. The Commerce Tax is one of the taxes Nevada uses in place of a corporate income tax.

How do I know which rate applies to me?

Your rate is based on the NAICS business category that generates the largest percentage of your Nevada gross revenue. If you can't be classified, the Unclassified rate of 0.128% applies.

I made $3.5 million in Nevada — do I file?

No. Businesses at or below $4,000,000 of Nevada gross revenue are not required to file a Commerce Tax return.

Nevada Commerce Tax: Rates & Filing

Nevada has no corporate or personal income tax. Instead it levies the Commerce Tax — an annual tax on the gross revenue of businesses operating in the state. It was enacted in 2015 and applies to virtually every entity type.

What makes the Commerce Tax unusual is that the rate is not flat: it is set by your industry. Nevada assigns each business to one of 26 NAICS-based categories, each with its own rate ranging from 0.051% to 0.331%.

Last reviewed June 2026Verified against the Nevada Department of Taxation’s published guidance for the 2025 tax year.

Estimate your Nevada Commerce Tax in under a minute.

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Key numbers

$4,000,000

Filing threshold

Nevada gross revenue

$4,000,000

Standard deduction

0.051%

Lowest rate

Mining

0.331%

Highest rate

Rail transportation

Who owes it

Only businesses with more than $4,000,000 of Nevada gross revenue in the fiscal year owe the Commerce Tax and must file a return.
Businesses at or below $4,000,000 are not required to file (though they may still need to be registered).
The tax applies to corporations, LLCs, partnerships, sole proprietors and most other entities engaged in business in Nevada.

How the tax is calculated

1Total your Nevada gross revenue for the fiscal year (July 1 – June 30).
2Subtract the $4,000,000 standard deduction.
3Identify your business category — the NAICS category producing the largest share of your Nevada gross revenue.
4Multiply the remaining revenue by that category's rate.

What's excluded from the base

The first $4,000,000 of Nevada gross revenue (standard deduction)
Amounts collected as an agent for a third party (pass-through revenue)
Bad debts, returns and refunds
Interest, dividends and certain gains
Revenue Nevada is constitutionally barred from taxing (interstate commerce)

Deadlines & filing

Fiscal yearJul 1 – Jun 30

Return due~August 14

Extension30 days (on request)

Nevada Commerce Tax Return

Form EXC-F025

Annual (fiscal year July 1 – June 30). Due August 14 (45 days after fiscal year-end).

Official form / filing portal Step-by-step: how to file the Nevada Commerce Tax

Recent changes

The 26 category rates and the $4,000,000 threshold are unchanged for the 2025 and 2026 fiscal years.

Frequently asked questions

Sources

Administered by Nevada Department of Taxation. Informational only — not tax advice.