2027 Nevada Tax Deadlines

Last updated: August 5, 2026

Key Nevada tax dates at a glance

This block is the single date reference for 2027 Nevada filing, payment, estimated-payment, and extension planning.

• April 30, 2027: Modified Business Tax return and payment deadline for employers for the first calendar quarter, if applicable.
• July 31, 2027: Modified Business Tax return and payment deadline for employers for the second calendar quarter, if applicable.
• October 31, 2027: Modified Business Tax return and payment deadline for employers for the third calendar quarter, if applicable.
• January 31, 2028: Modified Business Tax return and payment deadline for employers for the fourth calendar quarter, if applicable.
• August 14, 2028: Commerce Tax return and payment due for businesses with more than $4 million of Nevada gross revenue for the July 1, 2027, to June 30, 2028, tax year.
• Entity anniversary month: Nevada annual list and state business-license renewal generally due by the last day of the entity anniversary month.

When are Nevada taxes due in 2027?

Nevada has no state Individual income tax deadline and no traditional C Corporation income tax return deadline for 2027. The headline state business date is the August 14, 2028, Commerce Tax deadline, with Modified Business Tax and annual-list/license workflows tracked separately.

When are Nevada C Corporation business taxes due for 2027?

Nevada C Corporations do not file a traditional state corporate income tax return, but they may have Commerce Tax, Modified Business Tax, annual list, state business-license, sales and use tax, gaming, mining, or other industry obligations. Businesses with more than $4 million of Nevada gross revenue for the July 1, 2027, to June 30, 2028, Commerce Tax year must file and pay by August 14, 2028.

• File the Commerce Tax return through the Nevada Department of Taxation online portal when required.
• Pay Commerce Tax by August 14, 2028, if the $4 million Nevada gross revenue threshold is exceeded.
• Renew the annual list and state business license through Nevada Tax Center or the Secretary of State by the entity anniversary-month deadline.
• Track Modified Business Tax separately from Commerce Tax; MBT is filed quarterly by employers.

When are Nevada S Corporation and Partnership obligations due for 2027?

Nevada S Corporations and Partnerships do not file a separate Nevada income tax return solely because of pass-through status, but they may have annual list, state business-license, Commerce Tax, Modified Business Tax, sales and use tax, gaming, mining, or other industry obligations based on activity and revenue.

• Annual list and state business-license renewals generally follow the entity anniversary month.
• Commerce Tax applies when Nevada gross revenue exceeds $4 million for the Commerce Tax year.
• Modified Business Tax applies quarterly to employers subject to MBT.

Do Nevada Individuals file a state income tax return for 2027?

Nevada Individuals do not file a Nevada Individual income tax return or make Nevada Individual estimated income-tax payments for 2027 because Nevada does not impose a state Individual income tax. Federal tax, other states nonresident returns, sales and use tax, local taxes, estate and gift planning, and industry-specific items may still matter.

What Nevada rules should tax professionals watch for 2027?

• Modified Business Tax is separate from Commerce Tax and is filed quarterly by employers by the last day of the month following each calendar quarter.
• Nevada state business-license renewal and annual-list timing is tied to the entity anniversary month, not one statewide April date.
• Gaming, entertainment, real estate transfer taxes, property tax, development impact fees, mining, net proceeds of minerals tax, mining claim taxes, and multi-state return obligations should be reviewed separately.

Tax-professional context: Nevada's tax environment is unusual because the state imposes no Individual income tax and no traditional corporate income tax; 2027 compliance centers on Commerce Tax, Modified Business Tax, sales and use tax, and annual-list/state-business-license renewals rather than income-tax filings.

Electronic filing requirements:

• Qualifying Commerce Tax businesses must follow Nevada electronic-filing requirements and file through the Nevada Department of Taxation online portal.
• File and pay Commerce Tax, Modified Business Tax, and sales/use tax through the Nevada Tax Center (tax.nv.gov); renew the annual list and state business license by the entity anniversary-month deadline.

Commerce Tax rates and thresholds:

• Applies to businesses with Nevada gross revenue of at least $4 million for the Commerce Tax year; based on gross revenue, not net income.

Sales and use tax:

• Varies by jurisdiction, with local additions and use-tax obligations on out-of-state purchases.

Business tax environment:

• No state corporate or individual income tax; the compliance focus is Commerce Tax, MBT, sales/use tax, and annual-list/business-license renewals.

With no Nevada income tax but Commerce Tax and Modified Business Tax to manage, firms can find specialists via the accounting firm directory.

What sources support these Nevada deadlines?

• Nevada Department of Taxation.
• Nevada Secretary of State.
• Nevada Commerce Tax.

Nevada business tax deadlines without income tax

Instead's AI-driven tax platform keeps Nevada business-tax filing dates, payment evidence, and state-specific review steps in one calendar, with filing workflows tied to the actual return work instead of a generic deadline tracker.

Use workflows and integrations to connect Nevada Commerce Tax, Modified Business Tax, and annual-list work to the evidence teams need for review. Built for tax professionals who want a cleaner way to manage Nevada deadlines, filings, and review.