Nevada Real Estate Excise Tax Calculator
| Nevada real estate excise tax | — |
| Effective rate | — |
| Your estimated tax | — |
| On a $500 increment basis | — |
Nevada calculates excise tax in $500 increments, rounded up. Above results use exact decimal for clarity. Verify with your title company before closing.
How Nevada's Real Estate Excise Tax Works
Nevada calls its property transfer tax the Real Estate Excise Tax, governed by NRS Chapter 375. Unlike most states with a single flat rate, Nevada sets a base state rate and allows counties to add their own surcharge on top. The result: your tax depends heavily on which county you're selling in.
The tax is calculated per $500 of consideration (or fraction thereof). So a $401,000 sale is treated as 803 increments of $500 — rounded up — and multiplied by the county's per-$500 rate. For practical purposes, this works out to a simple percentage of the sale price.
Nevada County Excise Tax Rates (2025)
| County | Rate per $500 | Effective % | Est. Tax on $400K | Major Cities |
|---|---|---|---|---|
| Clark | $2.55 | 0.51% | $2,040 | Las Vegas, Henderson, North Las Vegas |
| Washoe | $1.95 | 0.39% | $1,560 | Reno, Sparks |
| Carson City | $0.65 | 0.13% | $520 | Carson City (state capital) |
| Douglas | $0.65 | 0.13% | $520 | Gardnerville, Stateline (Lake Tahoe) |
| Elko | $0.65 | 0.13% | $520 | Elko |
| Lyon | $0.65 | 0.13% | $520 | Fernley, Yerington |
| Nye | $0.65 | 0.13% | $520 | Pahrump |
| Storey, Lander, others | $0.65 | 0.13% | $520 | Rural Nevada |
Who Pays Nevada's Transfer Tax?
Nevada Revised Statute 375.020 places the excise tax obligation on the seller by default. In most Nevada transactions, you'll see this as a seller-side charge on the closing disclosure. However, the parties can negotiate who pays — it's common in competitive markets for buyers to offer to cover part or all of the excise tax as an incentive.
Nevada Excise Tax Exemptions
Several transfers in Nevada are exempt from the excise tax: transfers between spouses, parent-to-child gifts, transfers where consideration is under $100, transfers to government entities, and deeds correcting errors in previously recorded documents. If you're transferring property into an LLC or trust, consult a Nevada real estate attorney — some of these transfers qualify for exemptions, others don't.
How Does Nevada Compare to Other States?
At 0.51% in Clark County, Nevada is mid-range nationally. See the full picture across all 50 states.
Open the Full State Calculator →Nevada Transfer Tax FAQ
Nevada's rate varies by county. Clark County (Las Vegas) charges $2.55 per $500 (0.51% effective rate). Washoe County (Reno) charges $1.95 per $500 (0.39%). Most other Nevada counties charge $0.65 per $500 (0.13%). The seller typically pays this excise tax at closing.
Yes — Clark County has the highest real estate excise tax in Nevada at $2.55 per $500 of consideration. This is driven by the county's additional surcharge on top of the base state rate, reflecting the higher volume and value of Las Vegas-area real estate transactions.
Divide the sale price by 500 (round up any fraction), then multiply by the county's per-$500 rate. Example: $425,000 ÷ 500 = 850 increments × $2.55 (Clark County) = $2,167.50 in excise tax. Or simply multiply: $425,000 × 0.51% = $2,167.50 — same result.
The seller pays by default under NRS 375.020. However, it's negotiable — buyers and sellers can agree to a different split in the purchase contract. In slow markets, sellers sometimes offer to cover both parties' closing costs as an incentive.
Yes. Washoe County (Reno/Sparks) charges $1.95 per $500 (0.39% effective), while Clark County (Las Vegas) charges $2.55 per $500 (0.51% effective). On a $500,000 home, Reno sellers save about $600 in excise tax compared to Las Vegas sellers.
Yes — common exemptions include transfers between spouses, parent-to-child transfers with no consideration, sales under $100, and transfers to government agencies. Deeds correcting clerical errors in already-recorded documents are also typically exempt. Your title company handles the exemption paperwork.