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Nevada
Corporate Income Tax Rate at a Glance
Nevada imposes NO CORPORATE INCOME TAX on C-corporations. However, Nevada imposes a gross receipts or margin tax in lieu of a corporate income tax. Nevada's rate structure is classified as "Gross Receipts Only" for purposes of this comparison.
Rate Structure (Flat vs. Graduated)
Nevada has no corporate income tax. Instead, businesses with Nevada gross revenue exceeding $4 million pay the Commerce Tax at industry-specific rates ranging from 0.051% (mining) to 0.331% (rail transportation).
Gross Receipts Tax
Nevada's Commerce Tax applies to businesses with NV gross revenue over $4 million annually. Rates range from 0.051% to 0.331% based on the business's industry classification (NAICS-based).
S-Corp & Pass-Through Treatment
S-corps, partnerships, and LLCs are not subject to Nevada corporate income tax (since none exists). All businesses with NV gross revenue over $4 million owe the Commerce Tax. Nevada also imposes the Modified Business Tax (a payroll tax) at 1.378% on quarterly wages over $50,000.
Official State Revenue Department
For current corporate tax rules in Nevada, consult the state's official source at https://tax.nv.gov/Commerce/Commerce_Tax/. Rates and rules change annually — verify with a qualified tax professional before taking any action.
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Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.