Local tax rates in Clark County, NV center on three charges: a combined 8.375% sales and use tax on most retail purchases, an annual property tax built from a 35% assessment ratio and a district rate that typically falls between $2.50 and $3.40 per $100 of assessed value, and a transient lodging tax near 13% on hotel and short-term rental stays. Nevada’s constitution bans a personal income tax, so neither the state nor the county takes anything out of your wages.1Nevada Legislature. The Constitution of the State of Nevada What you actually pay depends on whether you’re buying something, owning property, or booking a room.
Sales and Use Tax: 8.375%
Every taxable retail purchase in Clark County carries a combined rate of 8.375%. That figure is a stack of seven separate levies. The statewide portion totals 6.85%: a 2% state sales tax under NRS 372, a 2.6% Local School Support Tax, and a combined 2.25% in City-County Relief Taxes.2Nevada Department of Taxation. Components of Sales and Use Tax Rates3Nevada Legislature. Nevada Code NRS 372 – Sales and Use Taxes
The remaining 1.525% is Clark County’s own: 0.50% for regional transportation, 0.25% for the Southern Nevada Water Authority, 0.25% for flood control, 0.40% for police support and staffing, and 0.125% for the state education fund.2Nevada Department of Taxation. Components of Sales and Use Tax Rates Businesses collect the full 8.375% at the register and remit it to the state by the 20th of the month following each taxable period.4Nevada Department of Taxation. Department of Taxation New Sales Tax Filing Date
What’s Exempt
Groceries bought for home consumption — bread, produce, dairy, canned goods — are exempt under NRS 372.284. The exemption does not cover prepared food for immediate consumption, alcohol, or soft drinks. Also exempt: prescription medications, prosthetic devices, feminine hygiene products, diapers, newspapers published at least weekly, and gas, electricity, and water delivered through utility lines.3Nevada Legislature. Nevada Code NRS 372 – Sales and Use Taxes
Buy a used car from a private seller and you still owe 8.375%, this time as use tax on the purchase price. Use tax catches transactions where sales tax wasn’t collected at the point of sale.
Property Tax: Assessment, Rate, and the Math
Nevada law assesses all property at 35% of its taxable value.5Nevada Legislature. Nevada Code 361.225 – Rate of Assessment Taxable value is the full market value of the land plus the replacement cost of any buildings and improvements, less depreciation. The Clark County Assessor reappraises real property every year.6Clark County, NV. Real Property
The county then applies a tax rate stated per $100 of assessed value. Rates vary by tax district, and Clark County has well over 100 of them. For the 2025–2026 fiscal year, rates run from roughly $2.50 to $3.40 per $100 of assessed value.7Clark County Treasurer. Clark County Tax Rate By District The Assessor’s office lists a representative rate of $3.2782 per $100.6Clark County, NV. Real Property
On a home with a $300,000 taxable value, the pre-abatement math works out this way:
- Assessed value: $300,000 × 35% = $105,000
- Tax at $3.2782 per $100: $105,000 ÷ 100 × $3.2782 ≈ $3,442 per year
Your actual district rate depends on which combination of overlapping taxing entities covers your parcel — school district, fire district, library district, and others. The Treasurer’s site lets you look up the exact rate by address.
The Caps That Limit Your Annual Increase
Reassessment can push taxable value up sharply, but two statutes keep the bill itself from rising at the same pace.
3% Cap on Your Primary Residence
NRS 361.4723 limits the year-over-year increase on a single-family home used as the owner’s primary residence to 3%. The statute calls any increase above 3% a “severe economic hardship” and directs a partial abatement to prevent it.8Nevada Legislature. Nevada Code NRS 361 – Property Tax It covers single-family houses, townhouses, condominiums, and manufactured homes, but only one property per owner statewide. The county automatically reduces the bill to the capped amount when the reassessed value would push the increase higher.
Watch this one carefully. Any ownership change recorded against the parcel — a sale, a refinance, moving the title into a trust — resets the abatement. You’ll get a postcard from the Assessor asking you to confirm your primary residence status. Sign and return it on time, or you lose the 3% cap for the following year.9Clark County, NV. Tax Abatement
Up to 8% Cap on Everything Else
Rental homes, vacation properties, commercial buildings, vacant land, business personal property, and aircraft fall under NRS 361.4722. That cap is the lesser of 8% or a formula tied to the average change in assessed values across the county over the past ten years, or twice the prior year’s CPI increase, whichever of the latter two is greater.10Nevada Legislature. Nevada Code 361.4722 – Partial Abatement of Taxes In recent years the cap has sat at or near 8%.9Clark County, NV. Tax Abatement
Neither cap covers new construction or improvements. Add a room or convert a garage and the assessed value from that work is taxed at the full rate, on top of your capped amount. The abatement only shields you from market-driven reassessment.
Transient Lodging Tax for Hotel Stays
Hotel, motel, and short-term rental stays carry a room tax that varies by location. Inside the City of Las Vegas, properties within the Primary Gaming Corridor (the Strip and nearby resort areas) are taxed at a combined 13.38%; properties outside the corridor pay 13%.11City of Las Vegas. Transient Lodging Establishment Room Tax Henderson, North Las Vegas, and other municipalities set their own rates, so numbers shift across the county.
Lodging operators collect the tax as part of the nightly rate and remit it. If you rent out a property short-term, you are a lodging operator for this purpose and have to collect and remit under Clark County Code Chapter 4.08.12Clark County, Nevada. Clark County Code 4.08 – Transient Lodging Tax
Business Taxes
With no personal income tax to draw from, Nevada runs a payroll-based Modified Business Tax instead. General businesses pay 1.378% on quarterly wages above $50,000. Financial institutions and mining operations pay 1.853% on all wages, with no threshold.13Nevada Department of Taxation. Modified Business Tax The tax is set at the state level but hits every Clark County employer.
Locally, Clark County requires a business license for most commercial activity. Applications carry a $45 non-refundable fee, and ongoing license fees vary by business type.14Clark County, NV. Business License Fees If you operate inside an incorporated city — Las Vegas, Henderson, North Las Vegas, Boulder City, or Mesquite — you also need a license from that city, usually with its own fee. The county publishes a full fee schedule organized by category.