Payroll tax registration in Nevada
Nevada has no income tax and does have a payroll tax. Every employer subject to unemployment law also owes Modified Business Tax, and nonprofits are exempt.
2 agencies · Verified 2026-08-03
Nevada
Nevada state tax filings.
Which agencies Nevada uses, which forms they take, what they cost, and the specific things Nevada does differently from its neighbours. Everything below is checked against the agency's own material and carries the date it was checked.
Who you deal with in Nevada
Nevada Department of Taxation
Modified Business Tax, Nevada's payroll tax
Nevada Tax Center
Nevada Employment Security Division
Unemployment insurance employer account
Employer Self Service
2 separate agencies, on 2 separate systems. In almost every state, doing something with one of them does nothing to the others.
What Nevada does differently
- No income tax does not mean no payroll tax. Nevada's reputation misleads. Modified Business Tax is a payroll tax on gross wages, and it catches employers who moved to Nevada expecting nothing of the kind.