Tax rate in Las Vegas: what Nevada law sets, tax by tax
The tax rate in Las Vegas depends on what is being taxed. Nevada has no personal income tax. The sales tax is built in layers, and the layers set in state law alone add up to 6.85 percent before any county add-on. Groceries and prescriptions are exempt. Property, home sales and cars each have their own rate. Here is each one, with the law it comes from.
The short answer
| Tax | Rate in the law | Source |
|---|---|---|
| Income tax on wages or personal income | None. The Nevada Constitution forbids it | Nev. Const. art. 10, § 1(9) |
| Sales tax, state-set layers | 6.85 percent, charged in every county. County add-ons go on top | NRS 372.105, 374.110, 374.111, 377.040(1) |
| Groceries | Exempt from sales tax | NRS 372.284, NRS 374.289 |
| Property tax | All levies together capped at $3.64 per $100 of assessed value, with narrow exceptions | NRS 361.453(1) |
| Your home's tax bill | Rise capped at 3 percent a year on your primary home | NRS 361.4723 |
| Home sale transfer tax in Clark County | $2.55 per $500 of value | NRS 375.020(1)(a), 375.023(1) |
| Car tax at registration | 4 cents per $1 of the car's depreciated value | NRS 371.040(1) |
Read 2026-11-05 off the Nevada Revised Statutes: chapters 372 and 374 revision stamped 9/9/2026 (2026R1); chapters 361, 371, 375, 377 and 377A stamped 4/15/2026 (2025); and the Nevada Constitution, revision stamped 4/15/2026 (2025).
Sales tax, layer by layer
Every retail sale in Nevada carries these four layers. The store collects them from you at the register (NRS 372.110).
| Layer | Rate | Source |
|---|---|---|
| State sales tax | 2 percent | NRS 372.105 |
| Local school support tax | 2.25 percent | NRS 374.110 |
| Local school support tax, added amount | 0.35 percent | NRS 374.111 |
| City-county relief tax, which every county must adopt | 2.25 percent (0.5 basic plus the supplemental remainder) | NRS 377.040(1), 377.020, 377.030(1) |
| Total of the state-set layers | 6.85 percent |
On top of that, a county may add a sales tax for public transit, roads or air quality, but only after its voters approve it (NRS 377A.020(1)(a), (2)). Other laws allow other county add-ons. Any add-on the county has adopted is charged on top, so the rate you pay at a Las Vegas register can be higher than 6.85 percent. This page does not print one combined number, because the add-ons are set by county ordinance and voter approval, not in the statutes we read. Your receipt shows the rate you were charged.
What isn't taxed at the register
Property tax rate
Your home is taxed on its assessed value, which is 35 percent of its taxable value (NRS 361.225). All the property tax rates in your area added together can't go over $3.64 for each $100 of assessed value, with narrow exceptions (NRS 361.453(1)).
Tax when a home is sold
Every deed that transfers real estate worth more than $100 pays a transfer tax when it is recorded. In a county of 700,000 or more, like Clark, the county tax is $1.25 for each $500 of value (NRS 375.020(1)(a)). A state tax of $1.30 per $500 is added (NRS 375.023(1)). Together that is $2.55 per $500, or $5.10 per $1,000. The value used is the one declared on the form filed with the deed (NRS 375.020(2), NRS 375.060(1)).
The county recorder collects the tax when the deed is recorded (NRS 375.023(3)).
Car tax
Cars pay a governmental services tax each year with registration instead of property tax. It is 4 cents for each $1 of value. The value starts at 35 percent of the original sticker price and drops with age (NRS 371.040(1), 371.050(1), 371.060(1)). Our car registration page walks through the math.
Income tax
The Nevada Constitution says no income tax may be levied on the wages or personal income of people. The state may still tax the income or revenue of a business (Nev. Const. art. 10, § 1(9)). This is a state rule. It does not change what you owe in federal income tax.