Nevada pay stubs: no state income tax withholding
Nevada has no state or local income tax on wages, so paychecks show only federal income tax, Social Security and Medicare plus voluntary deductions.
Last reviewed
Rates on this page are for the 2026 tax year and are reviewed every January.
State income tax
Nevada has no personal income tax. The state constitution prohibits taxing the wages or personal income of individuals, so employers have no state income tax to withhold and employees don't fill out a state withholding form. On a Nevada pay stub, the state income tax line is simply zero or left off.
Other state payroll deductions
Nevada's payroll taxes fall on employers, not workers:
- The Modified Business Tax is a quarterly tax on wages that the employer pays. It is not withheld from employee pay.
- State unemployment insurance contributions are also employer-paid.
- Nevada has no state disability insurance or paid family leave payroll deduction.
If you are an employer, these costs belong in your own books, not on the employee's list of deductions.
Local taxes
No Nevada city or county charges an income tax, including Las Vegas and Reno.
Federal withholding still applies
With no state income tax, federal deductions make up most of what comes out of a Nevada paycheck:
- Federal income tax, based on the employee's Form W-4
- Social Security at 6.2% of wages up to the annual Social Security wage base
- Medicare at 1.45% of all wages, plus an additional 0.9% on wages above $200,000 in a calendar year
Voluntary deductions such as health insurance premiums, retirement contributions or union dues also belong on the stub, each as its own line.
Tips and hospitality pay
Many Nevada workers are in hospitality and earn tips. Reported tips count as wages for federal income tax, Social Security and Medicare, so include them on the stub even when they weren't paid through payroll. That keeps the federal amounts and year-to-date totals accurate.
Creating a Nevada pay stub with PayStubNest
Go to the pay stub creator, enter hourly pay and hours or a salary, and choose Nevada. The calculator applies federal withholding, skips state income tax, and carries year-to-date totals from stub to stub. Exact figures depend on pay, pay frequency, W-4 choices, deductions and year-to-date totals, and PayStubNest calculates them for you automatically. Preview is free. You pay only for downloads.
Record-keeping tip
Even without a state income tax, keep a stub for every pay period. Year-to-date totals are what employees check against their W-2. See our FAQ for common questions.