Business Tax Deadlines

State filing information

Nevada

Business tax filing in Nevada: state returns, sales tax, other business taxes, and the federal dates that apply everywhere.

checked 2026-09-01Verified against Nevada Department of Taxation. 16 sources.

Corporate income tax return

None
No corporate income tax.

Partnership / S corporation returns

Not confirmed
No state income tax return for partnerships or S corporations

Sales tax return

20th of the following month
sales and use tax · The Department assigns monthly, quarterly, or annual filing based on sales volume at registration (NRS 372.380 governs alternative reporting periods)

Other business taxes

2 taxes
Commerce Tax (gross receipts tax); Modified Business Tax (MBT) - payroll tax

Nevada Department of Taxation

Other business taxes

TaxWho owes itDue
Commerce Tax (gross receipts tax)Business entities with Nevada gross revenue exceeding $4,000,000 in the taxable year (fiscal year July 1 to June 30); entities at or below $4,000,000 are not required...45 days after the June 30 fiscal year end, generally August 14 (Aug 14, 2026 for FY 2025-26); next business...
Modified Business Tax (MBT) - payroll taxEvery employer subject to Nevada Unemployment Compensation Law (NRS 612)Quarterly, on or before the last day of the month following the calendar quarter...

Rules in full

Partnerships and S corporations

No PTET (no income tax to elect into).

Sales and use tax

Due date. CHANGED: beginning with the January 2026 reporting period, returns and payments are due on the 20th of the month following the reporting period (AB 594, 2025; first return under new rule due Feb 20, 2026). Previously due the last day of the following month. NRS 372.355 now reads 'on or before the 20th day of the month next succeeding each month.'

Filing frequency. The Department assigns monthly, quarterly, or annual filing based on sales volume at registration (NRS 372.380 governs alternative reporting periods). Quarterly returns are due the 20th after quarter end and annual returns January 20 under the 2026 rule.

Notes

No corporate or personal income tax. Sales/use tax due date moved from last day of following month to the 20th effective the January 2026 period (AB 594). Commerce Tax uses a fixed July-June year regardless of the entity's own fiscal year. Annual list / state business license are Secretary of State filings and are not covered.

What we could not confirm. Sales tax filing-frequency dollar thresholds could not be confirmed from an official page: NRS 372.380 was not in the fetched excerpt and secondary sources disagree (some say quarterly if taxable sales <= $10,000/month and annual if < $1,500/year; numeral.com says quarterly <= $2,500/month and 'prepayment' above $10,000/month), so thresholds and prepayment are null. The official DOT notice PDF on the 2026 due-date change could not be parsed; the change is confirmed by the tax.nv.gov homepage/FAQ text ('now due on the 20th'), NRS 372.355, Sales Tax Institute and Avalara. One secondary (taxgpt) cites an MBT rate of 1.475%, which conflicts with the official 1.17%; official rate used.

Minimum wage in Nevada

State minimum wage

$12.00
Since July 1, 2024

Next change

No scheduled increase
Set by statute

Tipped and local

Tipped cash wage $12.00
Local ordinances: Nevada (no local minimum wage ordinances; statewide rate) $12.00

Checked 2026-09-02 against Nevada Office of the Labor Commissioner (Department of Business and Industry) (Nev). All scheduled minimum wage increases.

Federal dates that apply in Nevada

  1. NOV2Mon
    Employers (Payroll)
    FUTA deposit, Q3 2026 (if liability exceeds $500)
  2. NOV2Mon
    Employers (Payroll)
    Form 941, Q3 2026 (employer's quarterly return)
  3. NOV16Mon
    Tax-Exempt Organizations
    Form 990 extended return (Form 8868), tax year 2025
  4. DEC15Tue
    C-Corporations
    Q4 2026 corporate estimated tax (Form 1120-W)
  5. JAN15Fri
    Individuals & Sole Proprietors
    Q4 2026 estimated tax payment (Form 1040-ES)
  6. FEB1Mon
    Employers (Payroll)
    FUTA deposit, Q4 2026 (if liability exceeds $500)

All 2026 federal deadlines

Sources

  1. https://tax.nv.gov/ official
  2. https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada official
  3. https://tax.nv.gov/tax-types/sales-and-use-tax/ official
  4. https://tax.nv.gov/FAQs/Sales_Tax_Information___FAQs/ official
  5. https://www.leg.state.nv.us/nrs/nrs-372.html official
  6. https://tax.nv.gov/tax-types/commerce-tax/ official
  7. https://tax.nv.gov/faqs/commerce-tax-faqs official
  8. https://tax.nv.gov/tax-types/modified-business-tax official
  9. https://tax.nv.gov/faqs/modified-business-tax-faqs/ official
  10. https://taxfoundation.org/location/nevada/
  11. https://www.salestaxinstitute.com/resources/nevada-sales-use-tax-return-due-date-change
  12. https://www.avalara.com/blog/en/north-america/2026/02/nevada-sales-tax-deadlines-move-to-20th.html
  13. https://taxcloud.com/sales-tax/nevada/
  14. https://www.hcvt.com/alertarticle-Nevada-Commerce-Tax-Filing-Requirements
  15. https://news.bloombergtax.com/daily-tax-report-state/nevada-tax-department-announces-commerce-return-filing-deadline
  16. https://www.upcounsel.com/nevada-modified-business-tax

Checked 2026-09-01; researcher confidence 0.85. Corrections with a link to the state's own page: contact@businesstaxdeadlines.com.