Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Nevada tax professional before filing.
Nevada · USA · Short-term rental taxes
Short-Term Rental Taxes in Nevada
Short term rental taxes in Nevada come down to two layers: no state income tax, so profit is taxed federally only, and a county or city room tax of roughly 10.5–13.5% on every stay.
The 30-Second Answer
- No Nevada income tax. Short term rental taxes in Nevada start with federal income tax only, on Schedule E (or Schedule C for hotel-style operations). That's why the estimator defaults to a 22% federal bracket.
- Every stay of 30 days or less carries a county or city transient lodging (room) tax. Expect 10.5–13.38% in Clark County and 13–13.5% in Washoe County / Reno / Sparks.
- Licensing is local: an STR licence in unincorporated Clark County, an owner-occupied licence in the City of Las Vegas, and a county permit in unincorporated Washoe County.
- Airbnb collects and remits room tax in Clark County, Las Vegas, Henderson and Washoe County. Direct bookings, and any platform that doesn't collect, are your job to remit monthly.
Deductions
What Nevada STR Hosts Can Deduct
Every deduction here reduces your federal tax only, since Nevada has no income tax to deduct against.
Room tax you collect from guests and pass to the county is not your income or your expense. If you also use the home yourself, split costs between rental and personal days under IRC §280A.
Filing Calendar
Key Dates & Filing Calendar
Your Nevada calendar is monthly room tax to your county or city, plus the federal income-tax dates. There are no state income-tax deadlines.
Late Clark County room-tax returns carry an 11% administrative fee plus 1.5% interest per month, and a further 10% reinstatement fee once more than 30 days late.
Clark County Transient Lodging Tax Return Preparer's Guide; City of Las Vegas — Room Tax (lasvegasnevada.gov/Business/Business-License/Room-Tax); IRS
Federal Tax Treatment
Schedule E or Schedule C: The Only Income-Tax Choice in Nevada
With no state income tax, a Nevada host's income-tax exposure is entirely federal — and it depends on whether the IRS sees a passive rental or an active business.
Rental Activity — Schedule E
The default for most Nevada vacation rentals
- Report rents and expenses on Schedule E (Form 1040); there is no Nevada return to file.
- Net profit is not subject to self-employment tax.
- Losses are generally passive; the $25,000 active-participation allowance phases out between $100,000 and $150,000 of modified AGI.
- Depreciate the building over 27.5 years; furniture and appliances acquired after Jan 19, 2025 qualify for 100% bonus depreciation.
No income ceiling; passive-loss limits apply
Hospitality Business — Schedule C
Only when your rental works like a hotel
- Required when the average stay is 7 days or fewer and you provide substantial services (daily housekeeping, meals, concierge).
- Net profit bears self-employment tax of 15.3% on earnings up to the 2026 Social Security wage base of $184,500 (2.9% Medicare above it).
- Losses can offset other income if you materially participate.
- May qualify for the Section 199A QBI deduction, subject to income limits.
No ceiling; SE tax applies up to the $184,500 wage base
Depreciation
Depreciation for Nevada STR Properties
Depreciation is often a Nevada host's biggest deduction, and it only has to be tracked once because there is no state return.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential rental building or condo unit | 27.5 years (straight-line) | Exclude land value. Clark County Assessor records can help you split land from improvements. |
| Furniture, appliances & electronics | 5 years (MACRS) | 100% bonus depreciation is permanent for property acquired after January 19, 2025. |
| Land improvements | 15 years (MACRS) | Pools, fencing, xeriscaping and driveways are separate from the building. |
| Building improvements | 27.5 years | HVAC replacements and roofs follow the building unless a cost segregation study separates components. |
Nevada has no income tax, so there is no state depreciation adjustment to track — your federal schedule is the only one.
On sale, depreciation you claimed (or could have claimed) is recaptured federally at up to 25% as unrecaptured §1250 gain. Nevada adds no state tax on the gain.
Transient Lodging Tax
Nevada Room Tax: A County and City Lodging Tax
Every vacation rental stay of 30 days or less in Nevada carries a combined transient lodging tax set by the county or city where the property is.
Nevada has no single statewide occupancy tax you file with a state agency. The legislature authorises it, and each county, and each city within its limits, collects a combined transient lodging tax. Part of that rate funds state tourism and education.
10.5–13.5% combined, depending on where the property sits
Clark County Transient Lodging guide (Appendix III); City of North Las Vegas; Airbnb Help Center article 2315
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects and remits in unincorporated Clark County, Las Vegas, Henderson and Washoe County / Reno / Sparks | Exclude the tax from gross rent; keep Airbnb's tax reports as proof it was paid |
| Vrbo or Booking.com booking | In Clark County, accommodations facilitators collect on bookings they process. Elsewhere, check each platform's tax page | Report only what the platform didn't remit; confirm coverage per property |
| Direct booking | You collect the lodging tax from the guest and file the monthly return with your county or city | Hold the tax in a separate account and file every month by the local deadline |
Clark County's 13.38% for non-resort lodging in the Primary Gaming Corridor breaks down as 4.5% LVCVA + 2% state tourism/school district + 1% transportation + 2% county general fund + 3% state education + 0.88% stadium district. In Clark County the tax applies to rent including cleaning fees, and a guest who stays 31 or more consecutive days is exempt from the 31st day onward.
Platforms
How Airbnb, Vrbo & Booking.com Handle Nevada Room Tax
The Airbnb tax in Nevada is collected for you in the main metro areas, but federal income reporting and any room tax the platform doesn't cover stay with you.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Form 1099-K once 2026 payments exceed $20,000 and 200 transactions; otherwise an earnings summary only | Yes in unincorporated Clark County, Las Vegas, Henderson and Washoe County / Reno / Sparks — confirm your parcel is covered | Earnings and tax summaries in the host dashboard; 1099-K by early February |
| Vrbo | Form 1099-K at the same federal $20,000 / 200-transaction threshold | Clark County says accommodations facilitators collect and remit room tax on bookings they process; outside Clark County, check Vrbo's tax page for your area | Annual payout and tax statements in the owner dashboard |
| Booking.com | Form 1099-K if you pass the federal thresholds | Don't assume it does — confirm on your extranet whether room tax is collected, or charge it yourself | Monthly invoices and payout statements in the extranet |
| Direct bookings | No platform reporting; card processors may issue 1099-K above the thresholds | No — you collect the room tax from guests and file the monthly return yourself | Keep your own booking ledger |
Listing on More Than One Platform?
The 1099-K threshold is tested per platform, so income split across Airbnb, Vrbo and direct bookings can escape every form and still be fully taxable. Reconcile each platform's payouts to your own ledger, and file room tax yourself for any channel that doesn't collect it.
US Reporting: Form 1099-K (DAC7 does not apply)
DAC7 is an EU rule and does not reach Nevada listings. In the US, platforms report host payouts to the IRS on Form 1099-K when gross payments exceed $20,000 and 200 transactions in the calendar year (restored by the One Big Beautiful Bill Act). Payers also file Form 1099-MISC/NEC for payments of $2,000 or more made after December 31, 2025.
Airbnb Help Center — airbnb.com/help/article/2315; Clark County STR FAQ; IRS — About Form 1099-K
Illustrative P&L: a Clark County whole-home rental
Example for a licensed vacation rental in unincorporated Clark County grossing $42,000 a year in rent (room tax excluded, because it belongs to the county). For illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready: What to Keep and How Long
Two authorities can look at your books: the IRS for income tax and your county or city for room tax.
| Keep | How long | Why |
|---|---|---|
| Booking-level records (dates, nights, rent, cleaning fees, channel) | At least 4 years | Proves rental versus personal days for §280A and reconciles gross receipts on room-tax returns |
| Monthly room-tax returns, payment confirmations and platform tax statements | At least 4 years | County and city auditors can review room-tax filings; platform statements prove the tax was remitted for you |
| Expense receipts and invoices | At least 3 years after filing (6 if income is understated by more than 25%) | Backs up every deduction on Schedule E or C if the IRS asks |
| Purchase closing statement, improvement invoices and depreciation schedule | Until 3 years after you sell | Needed for basis, depreciation recapture and the gain on sale |
| County/city licence, permit and inspection documents | For as long as you operate | Clark County requires the licence number in every ad; Washoe County requires a permit before advertising |
Nevada has no state income-tax audit, so the audits that matter are federal (IRS) and local room tax. Keep room-tax records per property, because rates can differ from one parcel to the next.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
Room-tax rates are set parcel by parcel. Clark County's component chart is from its Transient Lodging guide (rates effective April 2021, still listed as current in September 2026). Confirm your rate with your county or city before you set up collection.
- Clark County — General Information Guide for Transient Lodging Establishments (Appendix III rate chart) — Combined rates 10.5–13.38% and their components. clarkcountynv.gov/adobe/assets/urn:aaid:aem:689ef54f-ec0d-4bb6-b8ea-05a82887561f/original/as/genl-info-guide-for-tles-july-2021.pdf
- Clark County — Transient Lodging Tax Return Preparer's Guide — Monthly due date, 15th-of-month grace, 11% fee and 1.5% monthly interest. clarkcountynv.gov/adobe/assets/urn:aaid:aem:ee2d907c-9dae-423b-ac16-61d141cdfff1/original/as/tax-preparers-guide-july-2021.pdf
- Clark County — Short-Term Rental FAQ — Owner-only licence, 1,000 ft / 2,500 ft separation, fees, licence number in ads, facilitator collection. clarkcountynv.gov/business/doing_business_with_clark_county/divisions/regulated_business/short_term_rentals/frequently-asked-questions
- Washoe County — Short-Term Rental FAQ — County STR permit before advertising; room-tax number from the RSCVA. washoecounty.gov/csd/planning_and_development/short_term_rentals/FAQ.php
- City of North Las Vegas — Transient Lodging Tax — 13% room tax on short-term rentals. cityofnorthlasvegas.com/business/short-term-rentals/transient-lodging-tax
- Airbnb Help Center — Occupancy tax collection and remittance by Airbnb in Nevada — Areas and rates where Airbnb collects. airbnb.com/help/article/2315
- Nevada Legislature — NRS 76.020 and NRS 244.35359 — State business licence exclusion for renting four or fewer dwelling units; accommodations facilitators treated as providers for room tax. leg.state.nv.us/nrs/nrs-076.html and leg.state.nv.us/nrs/nrs-244.html
- Nevada Constitution — Article 10, Section 1 — Prohibits a personal income tax. leg.state.nv.us/Const/NvConst.html
- IRS — Topic No. 415, Renting Residential and Vacation Property — Schedule E/C, 14-day rule and mixed-use allocation. irs.gov/taxtopics/tc415
Questions
Frequently Asked Questions — Nevada STR Taxes
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