Nevada

Retirement income taxes in Nevada

Tax year 2026. Verified 2026-10-07.

Retirement income

Social Security

Not taxed: the state has no income tax.

Sources (5)

• Nev. Const. (state constitution) art. 10, § 1, subsection 9 (whole subsection)
• Nevada Department of Taxation, page 'Income Tax in Nevada', section 'Income Tax in Nevada'
• Nevada Revised Statutes, the Legislature's index of every title and chapter (835 chapters, read whole by the main thread on 2026-10-07; the record lists every chapter with a tax or income word); the quoted entry is the estate tax chapter's
• LCB Fiscal Analysis Division, Revenue Reference Manual (February 2023), Table of Contents, II. Tax Revenue Summaries, section F (the manual summarizes 39 taxes and fees across the Department of Taxation, the Gaming Control Board, the Insurance Division and the DMV; it is cited beside the code's index, never as the whole list)
• Economic Forum May 1, 2025 forecast, adjusted June 2025: report title, first table page (General Fund revenues of every agency, FY 2022 actual to FY 2027 forecast; General Fund only)

Government pensions and plans, in-state and federal

Not taxed: the state has no income tax.

Sources (5)

• Nev. Const. (state constitution) art. 10, § 1, subsection 9 (whole subsection)
• Nevada Department of Taxation, page 'Income Tax in Nevada', section 'Income Tax in Nevada'
• Nevada Revised Statutes, the Legislature's index of every title and chapter (835 chapters, read whole by the main thread on 2026-10-07; the record lists every chapter with a tax or income word); the quoted entry is the estate tax chapter's
• LCB Fiscal Analysis Division, Revenue Reference Manual (February 2023), Table of Contents, II. Tax Revenue Summaries, section F (the manual summarizes 39 taxes and fees across the Department of Taxation, the Gaming Control Board, the Insurance Division and the DMV; it is cited beside the code's index, never as the whole list)
• Economic Forum May 1, 2025 forecast, adjusted June 2025: report title, first table page (General Fund revenues of every agency, FY 2022 actual to FY 2027 forecast; General Fund only)

Government pensions and plans from other states

Not taxed: the state has no income tax.

Sources (5)

• Nev. Const. (state constitution) art. 10, § 1, subsection 9 (whole subsection)
• Nevada Department of Taxation, page 'Income Tax in Nevada', section 'Income Tax in Nevada'
• Nevada Revised Statutes, the Legislature's index of every title and chapter (835 chapters, read whole by the main thread on 2026-10-07; the record lists every chapter with a tax or income word); the quoted entry is the estate tax chapter's
• LCB Fiscal Analysis Division, Revenue Reference Manual (February 2023), Table of Contents, II. Tax Revenue Summaries, section F (the manual summarizes 39 taxes and fees across the Department of Taxation, the Gaming Control Board, the Insurance Division and the DMV; it is cited beside the code's index, never as the whole list)
• Economic Forum May 1, 2025 forecast, adjusted June 2025: report title, first table page (General Fund revenues of every agency, FY 2022 actual to FY 2027 forecast; General Fund only)

Military retired pay

Not taxed: the state has no income tax.

Sources (5)

• Nev. Const. (state constitution) art. 10, § 1, subsection 9 (whole subsection)
• Nevada Department of Taxation, page 'Income Tax in Nevada', section 'Income Tax in Nevada'
• Nevada Revised Statutes, the Legislature's index of every title and chapter (835 chapters, read whole by the main thread on 2026-10-07; the record lists every chapter with a tax or income word); the quoted entry is the estate tax chapter's
• LCB Fiscal Analysis Division, Revenue Reference Manual (February 2023), Table of Contents, II. Tax Revenue Summaries, section F (the manual summarizes 39 taxes and fees across the Department of Taxation, the Gaming Control Board, the Insurance Division and the DMV; it is cited beside the code's index, never as the whole list)
• Economic Forum May 1, 2025 forecast, adjusted June 2025: report title, first table page (General Fund revenues of every agency, FY 2022 actual to FY 2027 forecast; General Fund only)

Private pensions

Not taxed: the state has no income tax.

Sources (6)

• Nev. Const. (state constitution) art. 10, § 1, subsection 9 (whole subsection)
• Nevada Department of Taxation, page 'Income Tax in Nevada', section 'Income Tax in Nevada'
• Nevada Revised Statutes, the Legislature's index of every title and chapter (835 chapters, read whole by the main thread on 2026-10-07; the record lists every chapter with a tax or income word); the quoted entry is the estate tax chapter's
• LCB Fiscal Analysis Division, Revenue Reference Manual (February 2023), Table of Contents, II. Tax Revenue Summaries, section F (the manual summarizes 39 taxes and fees across the Department of Taxation, the Gaming Control Board, the Insurance Division and the DMV; it is cited beside the code's index, never as the whole list)
• Economic Forum May 1, 2025 forecast, adjusted June 2025: report title, first table page (General Fund revenues of every agency, FY 2022 actual to FY 2027 forecast; General Fund only)
• NRS 363C.210, subsec. 1, para. (f)(1): the insurance premium tax's base, 'all other considerations for insurance, bail or annuity contracts', paid by the insurer under chapter 680B

Private employer plan withdrawals (401(k) and similar)

Not taxed: the state has no income tax.

Sources (5)

• Nev. Const. (state constitution) art. 10, § 1, subsection 9 (whole subsection)
• Nevada Department of Taxation, page 'Income Tax in Nevada', section 'Income Tax in Nevada'
• Nevada Revised Statutes, the Legislature's index of every title and chapter (835 chapters, read whole by the main thread on 2026-10-07; the record lists every chapter with a tax or income word); the quoted entry is the estate tax chapter's
• LCB Fiscal Analysis Division, Revenue Reference Manual (February 2023), Table of Contents, II. Tax Revenue Summaries, section F (the manual summarizes 39 taxes and fees across the Department of Taxation, the Gaming Control Board, the Insurance Division and the DMV; it is cited beside the code's index, never as the whole list)
• Economic Forum May 1, 2025 forecast, adjusted June 2025: report title, first table page (General Fund revenues of every agency, FY 2022 actual to FY 2027 forecast; General Fund only)

IRA withdrawals

Not taxed: the state has no income tax.

Sources (5)

• Nev. Const. (state constitution) art. 10, § 1, subsection 9 (whole subsection)
• Nevada Department of Taxation, page 'Income Tax in Nevada', section 'Income Tax in Nevada'
• Nevada Revised Statutes, the Legislature's index of every title and chapter (835 chapters, read whole by the main thread on 2026-10-07; the record lists every chapter with a tax or income word); the quoted entry is the estate tax chapter's
• LCB Fiscal Analysis Division, Revenue Reference Manual (February 2023), Table of Contents, II. Tax Revenue Summaries, section F (the manual summarizes 39 taxes and fees across the Department of Taxation, the Gaming Control Board, the Insurance Division and the DMV; it is cited beside the code's index, never as the whole list)
• Economic Forum May 1, 2025 forecast, adjusted June 2025: report title, first table page (General Fund revenues of every agency, FY 2022 actual to FY 2027 forecast; General Fund only)

Dividends and interest

Not taxed: the state has no income tax.

Sources (8)

• Nev. Const. (state constitution) art. 10, § 1, subsection 9 (whole subsection)
• Nevada Department of Taxation, page 'Income Tax in Nevada', section 'Income Tax in Nevada'
• Nev. Const. art. 10, § 1, subsection 2 (whole subsection): the property tax exempts the assets that produce dividends and interest
• Nevada Revised Statutes, the Legislature's index of every title and chapter (835 chapters, read whole by the main thread on 2026-10-07; the record lists every chapter with a tax or income word); the quoted entry is the estate tax chapter's
• NRS 363C.200(1) (whole subsection), commerce tax
• NRS 363C.020(2)(b), commerce tax, 'Business entity' does not include
• NRS 363C.020(2)(m), first sentence, commerce tax, 'Business entity' does not include
• NRS 363C.210, subsec. 1, paras. (o) to (q): the commerce tax base leaves out interest, dividends and gains

Capital gains

Not taxed: the state has no income tax.

Sources (6)

• Nev. Const. (state constitution) art. 10, § 1, subsection 9 (whole subsection)
• Nevada Department of Taxation, page 'Income Tax in Nevada', section 'Income Tax in Nevada'
• Nevada Revised Statutes, the Legislature's index of every title and chapter (835 chapters, read whole by the main thread on 2026-10-07; the record lists every chapter with a tax or income word); the quoted entry is the estate tax chapter's
• NRS 363C.200(1) (whole subsection), commerce tax
• NRS 363C.020(2)(b), commerce tax, 'Business entity' does not include
• NRS 363C.210, subsec. 1, paras. (o) to (q): the commerce tax base leaves out interest, dividends and gains

A deduction for all income, by age or low income

Does not apply: the state has no income tax.

Sources (3)

• Nev. Const. (state constitution) art. 10, § 1, subsection 9 (whole subsection)
• Nevada Department of Taxation, page 'Income Tax in Nevada', section 'Income Tax in Nevada'
• Nevada Revised Statutes, the Legislature's index of every title and chapter (835 chapters, read whole by the main thread on 2026-10-07; the record lists every chapter with a tax or income word); the quoted entry is the estate tax chapter's

Other state taxes on this income

None.

Sources (17)

• Nevada Revised Statutes, the Legislature's index of every title and chapter (835 chapters, read whole by the main thread on 2026-10-07; the record lists every chapter with a tax or income word); the quoted entry is the estate tax chapter's
• LCB Fiscal Analysis Division, Revenue Reference Manual (February 2023), Table of Contents, II. Tax Revenue Summaries, section F (the manual summarizes 39 taxes and fees across the Department of Taxation, the Gaming Control Board, the Insurance Division and the DMV; it is cited beside the code's index, never as the whole list)
• Economic Forum May 1, 2025 forecast, adjusted June 2025: report title, first table page (General Fund revenues of every agency, FY 2022 actual to FY 2027 forecast; General Fund only)
• Economic Forum May 1, 2025 forecast, adjusted June 2025: the table's OTHER TAXES rows and TOTAL TAXES heading (the list's last tax rows)
• Nev. Const. (state constitution) art. 10, § 1, subsection 9 (whole subsection)
• Nev. Const. art. 10, § 1, subsection 2 (whole subsection): the property tax exempts the assets that produce dividends and interest
• NRS 363B.110(1) (whole subsection), modified business tax
• NRS 363B.110(2)(b)
• NRS 363C.200(1) (whole subsection), commerce tax
• NRS 363C.020(2)(b), commerce tax, 'Business entity' does not include
• NRS 363C.020(2)(m), first sentence, commerce tax, 'Business entity' does not include
• NRS 363C.210, subsec. 1, paras. (o) to (q): the commerce tax base leaves out interest, dividends and gains
• NRS 363C.210, subsec. 1, para. (f)(1): the insurance premium tax's base, 'all other considerations for insurance, bail or annuity contracts', paid by the insurer under chapter 680B
• LCB Revenue Reference Manual (February 2023), Insurance Premium Tax, printed page 77, 'Procedures:'
• LCB Revenue Reference Manual (February 2023), Captive Insurer Premium Tax, printed page 78, 'Collection:': a tax collected by another agency
• LCB Revenue Reference Manual (February 2023), Flat Fee on Games, printed page 34, 'Collection:': a tax collected by another agency
• Nevada Department of Taxation, page 'Income Tax in Nevada', section 'Income Tax in Nevada'

Local income taxes

None.

This rests on a search, not on a ban. We found no local government in Nevada levying an income, wage or payroll tax for tax year 2026. The state constitution forbids an income tax upon the wages or personal income of natural persons, and that ban binds the state and every local government alike; it leaves taxes on the income or revenue of a business conducted for profit in the state, in whatever form, open (with one exception the constitution names, its property tax clause), and by statute a county or city may impose a tax only as a statute or city charter expressly authorizes. The statutes we read let a city impose a license tax on the trades, callings, occupations, professions and businesses within the city, and a county on those conducted in the county outside its incorporated cities and towns, each grant with exceptions the statutes name, a tax a natural person carrying on a business there may owe and one that state law lets a city or county measure by the business's gross revenue; none is measured by a person's wages or personal income, and none reaches the kinds of income this page names.

Sources (13)

• Nev. Const. (state constitution) art. 10, § 1, subsection 9 (whole subsection)
• Nev. Const. Art. 8, Sec. 8 (whole section, after its heading)
• NRS 268.0035(3), lead-in to paragraphs (a) to (e); paragraph (d) reads 'Impose a tax.'
• NRS 244.146(3), lead-in to paragraphs (a) to (e); paragraph (d) reads 'Impose a tax.'
• NRS 268.0035(1)(c) (whole paragraph)
• NRS 268.095(1), lead-in
• NRS 268.095(1)(a) (whole paragraph)
• NRS 268.095(4), first two sentences (the definition's paragraphs (a) and (b) follow)
• NRS 244.335(1)(a) (whole paragraph)
• NRS 244.335(1)(b) (whole paragraph; 'such' points back to paragraph (a))
• NRS 244.335(4), first two sentences (the definition's paragraphs (a) and (b) follow)
• NRS 354.5989(1), lead-in (exceptions (a) to (g) follow)
• NRS 354.5989(1)(e): the statutes contemplate a local business license fee measured by the business's gross revenue

Estate and inheritance taxes

Estate tax

Conditional: nothing is collected today. The law still imposes a tax on the transfer of a resident's taxable estate, measured by the federal credit for state death taxes, which federal law has not allowed for a death after December 31, 2004, so the Department of Taxation requires no estate tax filing for a death on or after January 1, 2005 until the federal credit is reenacted; the tax would revive, with no new state law, if Congress restored the credit.

Sources (7)

• Nev. Const. art. 10, § 4, first sentence
• NRS 375A.100, opening words (the section's lead-in runs into a colon and a list)
• NRS 375A.100(1), lead-in of subsection 1 (resident decedent)
• NRS 375A.025 (whole section)
• Nevada Department of Taxation, Estate Tax FAQs, answer to 'Who must file for Estate Taxes in Nevada?'
• Nevada Department of Taxation, Estate Tax FAQs, opening paragraph
• LCB Fiscal Analysis Division, Revenue Reference Manual (February 2023), Estate Tax, printed page 94, 'Rate:'

Inheritance tax

No.

Sources (3)

• Nev. Const. art. 10, § 1, subsection 7 (whole subsection)
• NRS 375A.100, opening words (the section's lead-in runs into a colon and a list)
• Nevada Revised Statutes, the Legislature's index of every title and chapter (835 chapters, read whole by the main thread on 2026-10-07; the record lists every chapter with a tax or income word); the quoted entry is the estate tax chapter's

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