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Get your tax IDs in Nevada

Your free EIN, Nevada sales tax by county, the commerce tax, the modified business tax and unemployment.

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General information, not legal or tax advice. Requirements vary and change, so confirm current instructions with the official source before you act, and ask a CPA or attorney about your situation.

An EIN from the IRS is the federal ID. Nevada then adds a sales tax permit if you sell taxable goods, a commerce-tax account only if Nevada revenue is high enough, and payroll accounts if you have employees. There is no state income-tax withholding account, because Nevada does not impose a state income tax on individuals1.

What’s different in Nevada

  • No tax return for wages. There is no Nevada return for wages or salaries1.
  • Sales tax is a county map. The base is 6.85%. Clark County is 8.375%4.
  • The commerce tax is not a tax on every business. It starts after $4,000,0007 of Nevada gross revenue.
  • Payroll tax is the modified business tax, not income-tax withholding. Most employers pay 1.17%8 on wages above $50,0009 a quarter.
  • A state startup guide still mentions a federal ownership report that FinCEN has ended for U.S. companies. Details are below.

Do this

  1. Get an EIN from the IRS if you need one. It is free and, if approved, issued immediately online. An LLC or corporation applies once its formation filing is accepted: the IRS says to form your entity through the secretary of state before you apply for an EIN16. Its state business license is already done, because under Nevada law an entity that files an initial or annual list gets its state business license when it files that list3. A sole proprietor, with nothing to form, gets the EIN before the license. The Department of Taxation’s start page lists the EIN first: it says you need an EIN before you apply for a business license2. For an LLC or corporation, the statute and the IRS set the order above. Don’t pay a website to apply for you.
  2. Have the state business license before any tax permit. The Department of Taxation says you need the business license before you register for a tax permit2. An LLC or corporation filed it with the articles. A sole proprietor files it after the EIN, on Register your business.
  3. Register for sales tax if you sell taxable goods. You need a Sales/Use Tax Permit for a retailer, or a Consumer Use Tax Permit for a non-retailer. Apply at My Nevada Tax. The permit is $15 per location. On the paper form, allow several weeks by mail, longer if the payment does not arrive with the form2.
  4. Charge the rate for the place of the sale. Use the rate sheets. The bands are below, and the state sales tax map lists every county and its cities.
  5. File sales tax on the schedule the law assigns. A seller whose taxable sales do not exceed $10,000 a month is on a quarterly period. Above that, the period is monthly. By statute, the tax is due on or before the 20th day of the following month, and the return by the last day of the month after the reporting period10. The Department of Taxation’s notice asks for the return and the payment together by the 20th day of the month after the reporting period, or the next business day if the 20th falls on a weekend or holiday, starting with the January 2026 filing period6. Filing and paying by the 20th meets both.
  6. Plan for the commerce tax only if Nevada revenue can clear the line. You file when Nevada gross revenue in the taxable year exceeds the threshold. The threshold, $4,000,000, is also the amount you deduct before the tax is calculated. There is no commerce-tax return when Nevada gross revenue is at or under the threshold. The return is due 45 days after the fiscal year ends, generally August 14, or the next business day if that date is a weekend or holiday. Half of what you pay can be a credit against the modified business tax: 50%7 of the commerce tax paid. The rate depends on the business category set out in chapter 363C.
  7. If you have employees, open unemployment and the modified business tax together. The Department of Taxation says registering for unemployment with the Employment Security Division also registers the modified business tax. Most general businesses pay 1.17%, and the first $50,0009 of wages each quarter is not taxed. You still file a return even when no tax is due, and file each period even if no wages were paid. The tax is paid by the last day of the month after the quarter. A financial institution pays 1.554%, with no wage exemption8. The Department says to check the financial-institution definition before you pick a form.
  8. Report new hires. Report them to the Employment Security Division of the Department of Employment, Training and Rehabilitation within 20 days. This covers employees for whom a W-4 is required, including a rehire after at least 60 consecutive days away12. The hiring guide covers the federal side.

Rates and payroll

General sales tax, from the Department of Taxation rate sheets:

  • 8.375%4 in Clark County.
  • 8.265%4 in Washoe County.
  • 7.725%4 in White Pine County.
  • 7.6% in Carson City, Churchill County, Nye County and Storey County4.
  • 7.1% in Douglas, Elko, Lander, Lincoln, Lyon and Pershing counties4.
  • 6.85%4 in Esmeralda, Eureka, Humboldt and Mineral counties5. That is the state base. Local additions make the totals above.

Each sheet prints its own effective date, so check the sheet for your county before you charge a rate.

Unemployment tax is on wages up to $43,700 in 2026 and $45,400 in 2027. Reports are due January 31, April 30, July 31 and October 31. A payment of $10,00011 or more must be electronic. Under chapter 612, you are an employer for unemployment tax in any calendar quarter you pay $225 or more in wages to one or more employees. A new employer pays 2.95%13 until it qualifies for its own rate.

A company created in Nevada files no beneficial ownership report. FinCEN’s final rule, effective August 14, 2026, keeps companies created in the United States out of the definition of a reporting company15, and FinCEN says U.S. companies are no longer required to file beneficial ownership reports. FinCEN adds that a company formed in another country and registered in a U.S. state can still be a reporting company14. Nevada’s September 2026 startup guide still tells you to file Beneficial Ownership Information with FinCEN17. That line is out of date for a company created here.

What you get back

An EIN from the IRS if you applied, a state business license number, a sales tax permit if you registered, and a modified business tax account once you register for unemployment. Write down the sales filing frequency. The statute picks it from your taxable sales. It is not a box you choose for convenience.

Common questions

Does Nevada have an income tax?

Not on individuals. Nevada does not impose a state income tax on individuals, and there is no Nevada return for wages or salaries. The state does have a commerce tax, but only when Nevada gross revenue exceeds $4,000,000 in the taxable year.

Does Nevada have sales tax?

Yes. The state base is 6.85%. Clark County is 8.375% and Washoe County is 8.265%. Other counties are on the rate-sheet list. A sales tax permit is $15 per location.

What is the Nevada commerce tax?

A tax on Nevada gross revenue above $4,000,000. There is no commerce-tax return when Nevada gross revenue is at or under the threshold. The return is due 45 days after the fiscal year ends, generally August 14, or the next business day if that date is a weekend or holiday.

Does Nevada withhold state income tax from paychecks?

No. There is no state income tax on wages. Employers instead pay the modified business tax, 1.17% for most businesses on wages above $50,000 a quarter, and unemployment tax to DETR.

Do I have to file a beneficial ownership report for a Nevada company?

Not if the company was created in the United States. FinCEN's final rule keeps companies created in the United States out of the definition of a reporting company, and FinCEN says U.S. companies are no longer required to file beneficial ownership reports. It adds that a company formed in another country and registered in a U.S. state can still be a reporting company.

Sources

  1. Nevada Department of Taxation, income tax
  2. Nevada Department of Taxation, start or run a business
  3. Nevada Revised Statutes, chapter 76, state business license
  4. Nevada Department of Taxation, sales tax publications
  5. Nevada Department of Taxation, state sales tax map
  6. Nevada Department of Taxation, new sales tax due date
  7. Nevada Department of Taxation, commerce tax FAQ
  8. Nevada Department of Taxation, modified business tax FAQ
  9. Nevada Revised Statutes, chapter 363B, modified business tax
  10. Nevada Revised Statutes, chapter 372, sales and use tax
  11. Nevada DETR, what is new in UI tax
  12. Nevada DETR, new hire reporting
  13. Nevada Revised Statutes, chapter 612, unemployment compensation
  14. FinCEN, beneficial ownership questions
  15. Federal Register, FinCEN beneficial ownership final rule (August 2026)
  16. IRS, get an employer identification number
  17. Nevada Department of Business and Industry, startup guide

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