Nevada has no personal or corporate income tax, so there is no income return to file. The Nevada filings that matter are gross-revenue and payroll based: the annual Commerce Tax for larger businesses, due August 14, 2026, and the quarterly Modified Business Tax on payroll. Neither follows the federal income calendar.

Does Nevada have an income tax?

No. Nevada imposes neither an individual nor a corporate income tax. Its business taxes are the Commerce Tax on gross revenue and the Modified Business Tax on wages, plus the annual state business license.

When is the Nevada Commerce Tax due?

The Commerce Tax return covers the fiscal year ending June 30 and is due 45 days later, on August 14, 2026. Only businesses with Nevada gross revenue over 4 million dollars are required to file or owe the tax; businesses below that threshold have no Commerce Tax filing obligation. That August date is well outside the normal filing season, which is exactly why it gets missed.

What is the Modified Business Tax?

The Modified Business Tax is a payroll tax on wages paid, filed quarterly and due the last day of the month after each quarter. It applies to most employers with Nevada payroll and is separate from the Commerce Tax, so a business over the revenue threshold can owe both.

How does a firm handle Nevada at scale?

The Commerce Tax due date is the thing to systematize, because August 14 falls outside the calendar a firm usually keys on. Flag every client over the 4 million dollar revenue threshold for the August filing, keep the quarterly Modified Business Tax on its own cadence, and the Nevada obligations stay visible. See how we think about scaling tax prep workflows.

Where do these dates come from?

All deadlines and thresholds here trace to the Nevada Department of Taxation and Secretary of State. Verify against the source before filing.