Nevada
NV · state · 9 cited facts
| Category | Provision | Value | Source |
|---|---|---|---|
| estate-none | Estate and inheritance tax | None | sources (1)NRS 375A.100 · medium confidence · as of 2026-07-02 · TY 2025 NV estate tax is a pickup equal to the federal state death tax credit, zero since the federal credit's repeal A tax is hereby imposed on the transfer of the taxable estate of a: 1. Resident decedent in the amount of the maximum credit allowable against the federal estate tax for the payment of state death taxes Note: Quote proves the pickup structure; the zero-liability conclusion also requires the federal fact that IRC 2011's credit was eliminated for deaths after 2004. Nev. Const. art. 10 sec 4 caps any death tax at the federal credit. https://www.leg.state.nv.us/NRS/NRS-375A.html |
| no-tax | Capital gains tax | None Nevada Constitution bars a personal income tax | sources (1)Nev. Const. art. 10, §1(9) · high confidence · as of 2026-07-03 · TY 2025 Nevada Constitution prohibits a general income tax on natural persons No income tax shall be levied upon the wages or personal income of natural persons. Notwithstanding the foregoing provision, and except as otherwise provided in subsection 1 of this Section, taxes may be levied upon the income or revenue of any business in whatever form it may be conducted for profit in the State. Note: Nevada Constitution, Article 10, Section 1, paragraph 9 bars an income tax on the wages or personal income of natural persons; business income may still be taxed. https://www.leg.state.nv.us/const/nvconst.html |
| muni-instate | In-state muni bond interest | Exempt: no Nevada state income tax | sources (1)Nev. Const. art. 10, §1(9) · high confidence · as of 2026-07-03 · TY 2025 Nevada Constitution prohibits a general income tax on natural persons No income tax shall be levied upon the wages or personal income of natural persons. Notwithstanding the foregoing provision, and except as otherwise provided in subsection 1 of this Section, taxes may be levied upon the income or revenue of any business in whatever form it may be conducted for profit in the State. Note: Nevada Constitution, Article 10, Section 1, paragraph 9 bars an income tax on the wages or personal income of natural persons; business income may still be taxed. https://www.leg.state.nv.us/const/nvconst.html |
| muni-outstate | Out-of-state muni bond interest | Exempt: no Nevada state income tax | sources (1)Nev. Const. art. 10, §1(9) · high confidence · as of 2026-07-03 · TY 2025 Nevada Constitution prohibits a general income tax on natural persons No income tax shall be levied upon the wages or personal income of natural persons. Notwithstanding the foregoing provision, and except as otherwise provided in subsection 1 of this Section, taxes may be levied upon the income or revenue of any business in whatever form it may be conducted for profit in the State. Note: Nevada Constitution, Article 10, Section 1, paragraph 9 bars an income tax on the wages or personal income of natural persons; business income may still be taxed. https://www.leg.state.nv.us/const/nvconst.html |
| agency-obligations | GSE bond interest (FNMA/FHLMC) | Exempt: no Nevada state income tax | sources (1)Nev. Const. art. 10, §1(9) · high confidence · as of 2026-07-03 · TY 2025 Nevada Constitution prohibits a general income tax on natural persons No income tax shall be levied upon the wages or personal income of natural persons. Notwithstanding the foregoing provision, and except as otherwise provided in subsection 1 of this Section, taxes may be levied upon the income or revenue of any business in whatever form it may be conducted for profit in the State. Note: Nevada Constitution, Article 10, Section 1, paragraph 9 bars an income tax on the wages or personal income of natural persons; business income may still be taxed. https://www.leg.state.nv.us/const/nvconst.html |
| dividend-qualified | Qualified dividend income | Moot: no Nevada state income tax | sources (1)Nev. Const. art. 10, §1(9) · high confidence · as of 2026-07-03 · TY 2025 Nevada Constitution prohibits a general income tax on natural persons No income tax shall be levied upon the wages or personal income of natural persons. Notwithstanding the foregoing provision, and except as otherwise provided in subsection 1 of this Section, taxes may be levied upon the income or revenue of any business in whatever form it may be conducted for profit in the State. Note: Nevada Constitution, Article 10, Section 1, paragraph 9 bars an income tax on the wages or personal income of natural persons; business income may still be taxed. https://www.leg.state.nv.us/const/nvconst.html |
| treasury | U.S. Treasury interest | Exempt: no Nevada state income tax | sources (1)Nev. Const. art. 10, §1(9) · high confidence · as of 2026-07-03 · TY 2025 Nevada Constitution prohibits a general income tax on natural persons No income tax shall be levied upon the wages or personal income of natural persons. Notwithstanding the foregoing provision, and except as otherwise provided in subsection 1 of this Section, taxes may be levied upon the income or revenue of any business in whatever form it may be conducted for profit in the State. Note: Nevada Constitution, Article 10, Section 1, paragraph 9 bars an income tax on the wages or personal income of natural persons; business income may still be taxed. https://www.leg.state.nv.us/const/nvconst.html |
| fhlb-ffcb | FHLB and FFCB bond interest | Exempt: no Nevada state income tax | sources (1)Nev. Const. art. 10, §1(9) · high confidence · as of 2026-07-03 · TY 2025 Nevada Constitution prohibits a general income tax on natural persons No income tax shall be levied upon the wages or personal income of natural persons. Notwithstanding the foregoing provision, and except as otherwise provided in subsection 1 of this Section, taxes may be levied upon the income or revenue of any business in whatever form it may be conducted for profit in the State. Note: Nevada Constitution, Article 10, Section 1, paragraph 9 bars an income tax on the wages or personal income of natural persons; business income may still be taxed. https://www.leg.state.nv.us/const/nvconst.html |
| community-property | Community property state | Community property state: property acquired after marriage is community property (NRS 123.220); Nevada has no state income tax, so community property classification primarily affects federal filing and estate planning | sources (1)NRS 123.220 · high confidence · as of 2026-06-21 · TY 2025 Nevada is a community property state: all property acquired after marriage is community property (NRS 123.220) Except as otherwise provided in NRS 123.030 and in cases where separate property is set aside out of the community property for the support of a party or dependent children pursuant to NRS 123.121 and 125.150, all property, other than that stated in NRS 123.130, acquired after marriage by either husband or wife, or both, is community property unless: 1. Acquired by gift, bequest, devise or descent; 2. Acquired with the separate property of either spouse. Note: Nevada is a community property state with no state income tax. Community property classification affects federal income tax filing (each spouse reports one-half of community income) and estate planning. NRS 123.220 is the primary community property statute. Nevada also allows community property with right of survivorship (NRS 111.064). https://www.leg.state.nv.us/NRS/NRS-123.html#NRS123Sec220 |