Road Taxes and Funding by State, 2025
The amount of revenue states raise through roadway-related revenues varies significantly across the US. Only three states raise enough revenue to fully cover their highway spending.
5 min read
Nevada | #17 Overall
Nevada‘s tax system ranks 17th overall on the 2025 State Tax Competitiveness Index. Nevada forgoes both individual and corporate income taxes, though it levies a low-rate payroll tax (for purposes other than unemployment insurance) that exclusively taxes wage income, and places a low multi-rate gross receipts tax, the Commerce Tax, on businesses. The Commerce Tax is structurally unsound, as it taxes gross revenue rather than profits, but it is imposed at rates low enough to make the tax’s distortions less damaging.
Nevada’s sales tax is higher than average, as an offset for not levying broad-based income taxes. Its remote seller threshold takes the number of transactions into account, whereas best practice is to adopt a dollar-denominated threshold. The state does not impose a capital stock tax, and, absent income taxes, avoids many of the structural questions faced by other states. However, the state’s unemployment insurance tax regime is relatively uncompetitive.
| Category | Rank | Rank Change | Score |
|---|---|---|---|
| Overall | 17 | 0 | 5.37 |
| Corporate Taxes | 39 | 1 | 4.71 |
| Individual Income Taxes | 7 | 0 | 6.96 |
| Sales Taxes | 40 | -1 | 4.03 |
| Property Taxes | 7 | 0 | 6.04 |
| Unemployment Insurance Taxes | 46 | -1 | 4.00 |
- Learn more about Nevada Taxes
-
Share your state results
Compare Neighboring States
Tax Data by State
Get facts about taxes in your state and around the U.S.
More on Nevada
Property Taxes by State and County, 2025
Property taxes are the primary tool for financing local governments. While no taxpayers in high-tax jurisdictions will be celebrating their yearly payments, property taxes are largely rooted in the benefit principle of taxation: the people paying the property tax bills are most often the ones benefiting from the services.
9 min read
State Individual Income Tax Rates and Brackets, 2025
Individual income taxes are a major source of state government revenue, accounting for more than a third of state tax collections. How do income taxes compare in your state?
12 min read