Nevada Business Tax Deadlines (2026)
Next: June 15, 2026 — Federal Q2 Estimated Tax Payment
Next Deadline: June 15, 2026 — Federal Q2 Estimated Tax Payment
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
Nevada State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Commerce Tax | April 15 | CTA-1 | Only if gross revenue >$4M annually |
| Modified Business Tax (MBT) | Quarterly | Form MBT-1 | Payroll tax; due last day of month after quarter |
| Sales Tax (Monthly) | Last day of following month | Via Nevada Tax Center | State rate 4.6% |
| Annual List | Last day of birthday month | Filed with Secretary of State | $350 (Corp); $350 (LLC) |
| Live Entertainment Tax | Monthly | Form LET-1 | 9% on admission charges |
| Room Tax | Monthly | Varies by county | On lodging; rates vary |
Quarterly Estimated Tax Deadlines in Nevada
Nevada has no individual or corporate income tax, so there are no state estimated tax payments to make. Only federal estimated taxes apply:
Nevada-Specific Tax Requirements
Nevada is one of nine states with no individual income tax and one of six states with no corporate income tax, making it extremely attractive for business formation and relocation. However, Nevada does levy several business taxes that other states don't have.
The Commerce Tax applies to businesses with gross revenue exceeding $4 million annually, calculated at rates from 0.051% to 0.331% depending on business category. Most small businesses are exempt due to the $4M threshold. The Modified Business Tax (MBT) is a payroll tax on employers with Nevada employees — 1.17% on wages exceeding $50,000 per employee annually (financial institutions pay 2%). This is filed quarterly.
Nevada's sales tax rate is 4.6%, with local taxes bringing combined rates to 8.375% in Las Vegas and Reno. The economic nexus threshold for remote sellers is $100,000 in sales or 200 transactions. Nevada also imposes a Live Entertainment Tax of 9% on admission charges for shows and events, and various room taxes on lodging that vary by county.
Annual List filings are required with the Nevada Secretary of State, due on the last day of the month in which the entity was formed. The filing fee is $350 for both corporations and LLCs — one of the highest in the nation. Failure to file results in default and dissolution.
What Happens If You Miss a Nevada Tax Deadline?
Nevada Department of Taxation / Secretary of State
Get Your Books Ready Before Tax Season
No income tax doesn't mean no taxes. Between the Commerce Tax, MBT, sales tax, and that expensive Annual List, Nevada businesses still need clean books to file accurately and on time.
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