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Estate and Inheritance Tax in Nevada

Nevada has no inheritance tax under its constitution, and its estate tax equals a federal credit that no longer exists, so no Nevada estate tax results.

Last checked . General information, not legal advice.

Nevada at a glance

State estate tax
No
NRS 375A.100 sets the tax at the maximum federal credit for state death taxes, which was repealed (26 U.S.C. 2011).
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No
The Nevada Constitution provides that no inheritance tax shall ever be levied.

Sources

Last checked

The rules in Nevada

Does Nevada have a state estate tax?

No. State estate tax in Nevada: no. NRS 375A.100 sets the tax at the maximum federal credit for state death taxes, which was repealed (26 U.S.C. 2011).

What is the estate tax exemption in Nevada?

Estate tax exemption in Nevada: No state estate tax.

What is the top estate tax rate in Nevada?

Top estate tax rate in Nevada: No state estate tax.

Does Nevada have an inheritance tax?

No. Inheritance tax in Nevada: no. The Nevada Constitution provides that no inheritance tax shall ever be levied.

Where do the Nevada estate and inheritance tax rules come from?

The rules above come from Nev. Const. art. 10, 1(7), Nev. Const. art. 10, 4 and Nev. Rev. Stat. 375A.100. Each source is linked on this page. We last checked them in October 2026.

Good to know

The Nevada Constitution limits any state estate tax to the amount of the credit allowed by federal law.

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.