Nevada has no personal or corporate income tax, so the CPA calendar centers on gross-receipts and payroll-based business taxes rather than income filings. The two dates to track are the annual Commerce Tax and the recurring Modified Business Tax.
Nevada Tax Deadlines at a Glance (2026)
Filing | Applies To | Due Date |
|---|---|---|
Commerce Tax | Businesses over $4M NV revenue | August 14, 2026 (annual) |
Modified Business Tax (MBT) | Employers (payroll) | Quarterly — Apr 30 / Jul 31 / Oct 31 / Jan 31 |
State Business License | All entities | Last day of anniversary month |
Sales & Use Tax | Sellers | Last day of month after period |
Nevada’s Commerce Tax is an annual tax on businesses whose Nevada gross revenue exceeds $4,000,000. The taxable year ends June 30, and the return is due 45 days later — August 14, 2026. Businesses at or below $4 million in Nevada revenue are no longer required to file. The tax equals (Nevada gross revenue − $4 million) × a rate set by NAICS industry category (0.051% to 0.331%).
The Modified Business Tax (Payroll)
Nevada’s Modified Business Tax (MBT) is a quarterly payroll tax due the last day of the month after each quarter. The rate is 1.17% for general businesses on gross wages over $50,000 per quarter (a $50,000 exemption applies), and 1.554% for financial institutions and mining with no exemption. Because Nevada has no income tax, there is also no pass-through entity tax.
Business License and Sales Tax
Every entity renews an annual State Business License — $500 for corporations, $200 for other entity types — by the last day of its anniversary month, administered by the Secretary of State. Nevada’s sales and use tax is filed monthly or quarterly, due the last day of the month following the reporting period.
CPA Action Steps
File the Commerce Tax by August 14 only if Nevada revenue exceeds $4 million
File the quarterly MBT payroll tax (1.17% / 1.554%)
Renew the State Business License by the anniversary month ($500 / $200)
There is no income tax and no PTE tax to file
Verify current rates and dates against the Nevada Department of Taxation (tax.nv.gov) before filing.