Nevada Commerce Tax guide
How to file the Nevada Commerce Tax
A practical walk-through of filing the Nevada Commerce Tax — what to gather, where to file, the deadlines, and the mistakes that trip people up.
Last reviewed June 2026 against Nevada Department of Taxation guidance.
What you'll need
- Your Nevada gross revenue for the July–June fiscal year
- Your primary NAICS business category
- A Nevada Tax Center account
Step by step
- 1Confirm whether your Nevada gross revenue exceeds $4,000,000 for the fiscal year.
- 2Identify the NAICS category that produces the largest share of your Nevada revenue, and its rate.
- 3Subtract the $4,000,000 standard deduction from your gross revenue.
- 4File Form EXC-F025 within 45 days after June 30 (about August 14) and pay at your category rate.
Deadlines
Annual (fiscal year July 1 – June 30).
- Fiscal yearJul 1 – Jun 30
- Return due~August 14
- Extension30 days (on request)
Common mistakes to avoid
- The Commerce Tax year runs July 1 – June 30, not the calendar year.
- Your rate is tied to your industry category — choosing the wrong one changes the tax.
- A 30-day filing extension does not extend the time to pay.
Estimate your Nevada Commerce Tax and get a pre-filled worksheet first.
Open calculatorGeneral information, not tax advice — confirm the current procedure with the Nevada Department of Taxation or a qualified CPA before filing.