Does Nevada have a state income tax?

No. Nevada does not impose a personal state income tax, so there is no state income tax withholding. Nevada employers do pay state unemployment taxes, the Modified Business Tax, and the Nevada Bond Factor Tax (a new employer tax).

What are my state payroll tax obligations?

Nevada does not impose a personal state income tax. Nevada has:

• Employer-paid state unemployment taxes
• Modified Business Tax
• Nevada Bond Factor Tax (new employer tax)

Nevada does not have any reciprocal agreements with other states.

Local taxes

There are no local taxes imposed in Nevada.

How do I register as an employer?

Nevada employers can register online through the Nevada Employment Security Division. When registering with the Nevada Employment Security Division for unemployment compensation for employees, employers are automatically registered with the Nevada Department of Taxation for the Modified Business Tax.

What are the payroll tax filing requirements?

Note: Once registered, employers will start receiving Modified Business Tax returns from the Department of Taxation. They will be sent to the same address that is registered with the Nevada Employment Security Division.

Form NUCS-4072 and the Bond Report can both be filed and paid online.

Where can I find more info?

• The Department of Taxation, for business registration information and general tax information.
• The Nevada Employment Security Division, to find out more about unemployment compensation taxes. An Employer Handbook for the Nevada Unemployment Compensation Program is available for additional details.

Frequently asked questions

Does Nevada have a state income tax?

No. Nevada does not impose a personal state income tax. Nevada does have employer-paid state unemployment taxes, the Modified Business Tax, and the Nevada Bond Factor Tax (a new employer tax).

Are there local payroll taxes in Nevada?

No. There are no local taxes imposed in Nevada. Nevada also does not have any reciprocal agreements with other states.

Do I have to register separately for the Modified Business Tax?

No. When registering with the Nevada Employment Security Division for unemployment compensation for employees, employers are automatically registered with the Nevada Department of Taxation for the Modified Business Tax.

Which payroll forms do Nevada employers file, and when are they due?

Nevada employers file Form NUCS-4072, Employer's Quarterly Contribution and Wage Report, for unemployment insurance; Form TXR-020.04, Modified Business Tax Return; and the Quarterly Bond Contributions Report. All three are due the last day of the month following the end of the quarter — April 30, July 31, October 31 and January 31.

Where will my Modified Business Tax returns be sent?

Once registered, employers will start receiving tax returns from the Department of Taxation. They are sent to the same address that is registered with the Nevada Employment Security Division.