Selling a business in Nevada: what the state takes (2026)
Nevada has no broad individual income tax. Here is what an owner selling company stock pays, with 2026 rules from official sources and worked examples at $10 million, $25 million and $50 million.
- None
- Top Nevada income tax rate (2026)
- $0
- State tax on a $25M long-term gain
- 23.8%
- Combined federal and state rate on $25M
- 43 of 51
- Rank by total tax on $25M (1 = highest)
How Nevada taxes a business sale
- Income tax
- No broad-based individual income tax.
- Long-term capital gains
- Nevada's constitution prohibits an income tax on the wages or personal income of natural persons, so an individual's capital gain is not taxed by the state.
- Entity-level taxes
- Businesses with Nevada gross revenue over $4 million pay the Commerce Tax on revenue above $4 million, at industry rates from 0.051% to 0.331% (NRS 363C); it is a tax on the business's gross revenue, not on the owner's gain.
Three worked examples
| Long-term gain | $10,000,000 | $25,000,000 | $50,000,000 |
|---|---|---|---|
| Federal capital gains tax (20%) | $2,000,000 | $5,000,000 | $10,000,000 |
| Net investment income tax (3.8%) | $380,000 | $950,000 | $1,900,000 |
| Nevada tax | $0 | $0 | $0 |
| Total tax | $2,380,000 | $5,950,000 | $11,900,000 |
| Effective combined rate | 23.80% | 23.80% | 23.80% |
| Net proceeds after tax | $7,620,000 | $19,050,000 | $38,100,000 |
| Extra tax versus Texas | $0 | $0 | $0 |
Seller’s tax calculator
Estimate federal and state tax on a stock sale and what is left before fees and debt.
- Long-term capital gain
- $25,000,000
- Federal capital gains tax (20%)
- $5,000,000
- Net investment income tax (3.8%)
- $950,000
- Nevada tax
- $0
- Total tax
- $5,950,000
- Effective rate on the gain
- 23.80%
- Net proceeds after tax
- $19,050,000
Illustration, not tax advice. Assumes a resident individual, the whole gain long-term, top marginal rates, no state credits, installment terms, QSBS exclusion or other planning, and no local taxes. Net proceeds are before transaction fees, debt repayment, escrows and earn-outs. Rates are for tax year 2026 where published; see the methodology.
Compare with other states
Neighboring states
- Arizona25.7% combined, $18.58M net
- California37.1% combined, $15.72M net
- Idaho29.1% combined, $17.73M net
- Oregon33.7% combined, $16.57M net
- Utah28.2% combined, $17.94M net
Common comparisons
- New York34.1% combined, $16.48M net
- Texas23.8% combined, $19.05M net
- Florida23.8% combined, $19.05M net
- Washington33.5% combined, $16.63M net
- Tennessee23.8% combined, $19.05M net
Methodology and sources
Nevada figures are for tax year 2026. No personal income tax (constitutional prohibition). The examples assume a resident individual selling privately held stock for a long-term gain equal to the sale price (zero basis), with every dollar taxed at the top marginal rates, the federal 20% capital gains rate and the 3.8% net investment income tax, and no planning, credits or local taxes. Full assumptions are in the report methodology.
All 50 states and DC with source URLs.
- 1Nevada Constitution, Art. 10, Sec. 1(9)
- 2NRS Chapter 363C, Commerce Tax
- 3Tax Foundation, State Individual Income Tax Rates and Brackets, 2026 (as of Feb 11, 2026). Secondary source
Data last updated October 26, 2026.
Cite this research
You may quote and republish figures from this page with attribution and a link to the source.
Citation
Laurent Capital Research, “The Seller’s Tax Map: What Selling a Business Costs in Every State (2026): Nevada,” 2026, https://laurent.capital/research/seller-tax-map/nevadaLink (HTML)
<a href="https://laurent.capital/research/seller-tax-map/nevada">The Seller’s Tax Map: What Selling a Business Costs in Every State (2026): Nevada</a> (Laurent Capital)Planning a sale and weighing the tax cost?
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