.png)
Nevada has no state income tax — alongside Tennessee, one of the simplest income tax profiles in the US. Key Nevada-specific items: Modified Business Tax (MBT) on employer payroll, and a bi-weekly minimum wage with tip credit distinctions. Rippling handles NV DOR, DETR, and MBT filings.
Nevada is a growing Sun Belt economy anchored by Las Vegas (hospitality, gaming, tech) and Reno (logistics, tech, Tesla’s Gigafactory). Nevada has no state income tax on wages, making it attractive for talent acquisition. The primary payroll-specific obligations are the Modified Business Tax (MBT) — a payroll tax on employers above the quarterly wage threshold — and workers’ compensation. Las Vegas and Reno are growing as technology employer markets with strong distribution and logistics sectors.
Rippling’s Nevada payroll module provides:
| Contribution | Rate | Notes |
|---|---|---|
| FUTA | 6.0% (net 0.6%) | After SUTA credit; first $7,000 |
| NV SUI (DETR) | New employer 2.95% | On first $40,100 of wages (2024) |
| Modified Business Tax (MBT) | 1.378% general; 2.0% financial institutions | On quarterly wages above $50,000 threshold |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% | No wage base limit |
| Workers’ Compensation | Varies by risk class | Mandatory |
.svg)
| Contribution | Rate | Notes |
|---|---|---|
| Federal Income Tax | Graduated 10–37% | Per W-4 |
| Social Security | 6.2% | Up to $168,600 (2024) |
| Medicare | 1.45% + 0.9% surtax | Surtax above $200K single |
| Nevada State Income Tax | 0% | No state income tax on wages |
| Nevada Wages | NV Rate |
|---|---|
| All wage income | 0% (no state income tax) |
No Nevada state income tax. No state withholding obligation. Federal income tax only. Employer pays Modified Business Tax (MBT) quarterly on wages above the $50,000/quarter threshold.
Final Pay: Involuntary termination: final pay within 3 days. Voluntary resignation with 1+ day notice: next scheduled payday. Accrued vacation: Nevada treats promised vacation as wages — must be paid on termination unless a clearly communicated written forfeiture policy exists.
Nevada’s Modified Business Tax (MBT) is a quarterly employer payroll tax of 1.378% on total wages paid above $50,000 per quarter (financial institutions: 2.0%). It is filed quarterly with the NV Department of Taxation. The MBT is one of Nevada’s primary business taxes (alongside the Commerce Tax) since there is no corporate income tax or state payroll income tax. Rippling calculates and remits MBT quarterly.
No. Nevada has no state income tax on wages or business income. Employees receive their full gross salary with no state income tax deduction. Nevada’s primary revenue tools are sales tax, the Modified Business Tax, and the Commerce Tax on business revenue.
Nevada’s minimum wage unified at $12.00/hour as of July 1, 2024 — eliminating the prior two-tier system (which had different rates for employers with/without health benefits). The tip credit has also been eliminated; all employees receive at least $12.00/hour regardless of tip income.
Nevada’s SB 312 (effective January 1, 2020) requires employers with 50+ employees to provide paid leave at 0.01923 hours per hour worked (approximately 40 hours/year). There are no restrictions on how employees may use this leave. Rippling tracks paid leave accrual for Nevada employees at qualifying employers.
