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Taxes NV

NV Modified Business Tax

Source: NV Department of Taxation Verified: March 1, 2026

Nevada imposes a Modified Business Tax (MBT) on employer payroll. The general business rate is 1.378% on wages exceeding $50,000 per quarter after deducting health care contributions. Financial institutions pay a higher rate of 2.0%. The tax is filed quarterly with the Department of Taxation.

Official Source:
NV Department of Taxation
Always verify current information directly with this agency.

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