Nevada Statewide Rule

Nevada State Lodging Tax on Short-Term Rentals

Heavy RestrictionsApplies statewide across Nevada (2026)

Nevada imposes statewide transient lodging taxes on short-term rentals, including combined state and local rates that platforms or hosts must collect and remit on stays under 30 days, regardless of municipality.

Key Facts

Authority: NRS 244.3352
Tax Range: 10-13.5% combined
Filing: Monthly to Department of Taxation
Stay Length: Under 28-30 days

Source: Nevada Legislature

Full Breakdown

Under NRS 244.3352 and NRS 244.335, transient lodging in Nevada (rentals under 28-30 days depending on locality) is subject to combined room taxes that include state-mandated portions funding tourism, education, and infrastructure. Combined rates typically range from 10% to 13.5%. AB 363 (2021) authorized statewide STR regulation in Clark County. Hosts must register with the Department of Taxation, collect lodging tax from guests, and remit monthly. Platforms like Airbnb collect on hosts' behalf in many jurisdictions. Failure to remit creates personal liability and can lead to permit revocation under local STR ordinances.

Violations & Penalties

Failure to collect or remit transient lodging taxes results in penalties, interest, and potential criminal charges for tax evasion under NRS 360.

Frequently Asked Questions

Does Airbnb collect Nevada lodging tax automatically?

Airbnb collects and remits transient lodging tax in many Nevada jurisdictions, but hosts remain responsible for verifying compliance and registering with local authorities.

Are stays over 30 days exempt?

Yes, rentals exceeding the locally-defined transient period (typically 28 or 30 days) are not subject to transient lodging tax under Nevada law.

Do I need to register with the state?

Yes, STR operators must obtain a Nevada Department of Taxation account and any required state business license under NRS Chapter 76.

Sources

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Full Breakdown

Frequently Asked Questions

Does Airbnb collect Nevada lodging tax automatically?

Airbnb collects and remits transient lodging tax in many Nevada jurisdictions, but hosts remain responsible for verifying compliance and registering with local authorities.

Are stays over 30 days exempt?

Yes, rentals exceeding the locally-defined transient period (typically 28 or 30 days) are not subject to transient lodging tax under Nevada law.

Do I need to register with the state?

Yes, STR operators must obtain a Nevada Department of Taxation account and any required state business license under NRS Chapter 76.