Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Nevada tax professional before filing.
Las Vegas, Nevada · USA · Short-term rental taxes
Short-Term Rental Taxes in Las Vegas
Short term rental tax in Las Vegas means a 13–13.38% room tax, and the licence rules change at the city line: the City of Las Vegas requires owner occupancy, while Clark County caps licences. Income is taxed federally only.
The 30-Second Answer
- Room tax first. Short term rental tax in Las Vegas is 13%, or 13.38% inside the Primary Gaming Corridor, charged on rent plus cleaning fees for stays of 30 days or less.
- City vs county decides the rules. The City of Las Vegas licenses only owner-occupied STRs (you live there, three bedrooms max, 660 ft from other STRs). Unincorporated Clark County, which includes most of the Strip area, issues capped whole-home licences to property owners.
- Airbnb collects and remits the room tax in both the city and the county. Direct bookings and any channel that doesn't collect must be remitted by the 15th of the next month.
- No Nevada income tax. Profit is taxed only federally on Schedule E (or C), so the estimator defaults to a 22% federal bracket.
Deductions
What Las Vegas STR Hosts Can Deduct
These deductions cut your federal tax only, since Nevada has no income tax.
In the City's owner-occupied model, split shared costs such as utilities, mortgage interest and depreciation by rented space and rented nights. Room tax passed through to the city or county is neither income nor a deduction.
Filing Calendar
Key Dates & Filing Calendar
Las Vegas hosts file room tax every month with the city or county, plus the usual federal income-tax deadlines.
Late Clark County room-tax returns cost an 11% administrative fee plus 1.5% interest a month, and a further 10% reinstatement fee after 30 days. Unpaid City room tax can become a lien on the property and put your licence at risk.
City of Las Vegas — Room Tax; Clark County Transient Lodging Tax Return Preparer's Guide; IRS
Federal Tax Treatment
Schedule E or Schedule C for a Las Vegas Rental?
Las Vegas hosts file no state income-tax return, so the only income-tax decision is how the IRS classifies the activity.
Rental Activity — Schedule E
Where most Las Vegas hosts land
- Report rent and expenses on Schedule E (Form 1040). Room tax collected by Airbnb or remitted by you isn't your income.
- No self-employment tax on net rental profit.
- City of Las Vegas hosts share their own home, so deductions are limited to the rental-use share of the home.
- Losses are generally passive; the $25,000 allowance phases out between $100,000 and $150,000 of modified AGI.
No income ceiling; passive-loss limits apply
Hospitality Business — Schedule C
Hotel-style service changes the form
- Applies when the average stay is 7 days or fewer and you provide substantial services, such as daily housekeeping, meals or concierge.
- Net profit bears 15.3% self-employment tax up to the 2026 wage base of $184,500.
- Losses aren't passive if you materially participate, so they can offset wages.
- Qualifying profit may get the Section 199A QBI deduction, subject to income limits.
No ceiling; SE tax up to the $184,500 wage base
Depreciation
Depreciation for Las Vegas Rentals
Depreciation is a non-cash deduction that shelters much of a Las Vegas rental's profit. You calculate it once, federally.
| Asset | Typical write-off period | Notes |
|---|---|---|
| House or condo (excluding land) | 27.5 years (straight-line) | Whole-home county licensees depreciate the building; City owner-occupiers depreciate only the rented share. |
| Furniture, beds & appliances | 5 years (MACRS) | 100% bonus depreciation is permanent for assets acquired after January 19, 2025. |
| Land improvements | 15 years (MACRS) | Pools, block walls and desert landscaping are separate from the building. |
A cost segregation study can move pools, fixtures and site work into shorter lives. It is most often worth doing on larger county whole-home rentals.
When you sell, depreciation you claimed (or could have claimed) is recaptured federally at up to 25% (unrecaptured §1250 gain). Nevada does not tax the gain.
Transient Lodging Tax
Las Vegas Room Tax: City vs Clark County
Room tax (occupancy tax) applies to vacation rental stays of 30 days or less, at a rate set by where the parcel sits.
Inside city limits, the City of Las Vegas collects the room tax. Elsewhere in the valley, Clark County's Department of Business License does. Part of every dollar funds the LVCVA, state education and the stadium district.
13–13.38% in the Las Vegas valley
City of Las Vegas — Room Tax; Clark County Transient Lodging guide, Appendix III; Airbnb Help Center article 2315
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects and remits the city occupancy tax (first 31 nights) or county lodging tax (first 30 nights) | Record rent net of tax; keep Airbnb's tax report for the month |
| Vrbo or Booking.com booking | In Clark County, facilitators collect on bookings they process. Confirm each platform's coverage for your parcel | Remit yourself only for bookings where no tax was charged |
| Direct booking | You collect from the guest and pay the City (by the 15th) or County (return due the 1st, late after the 15th) | Put the tax in a separate account; it is never your revenue |
County breakdown at 13.38% (non-resort lodging): 4.5% LVCVA + 2% state tourism/school district + 1% transportation + 2% county general fund + 3% state education + 0.88% stadium district. Lodging more than 35 miles from the Las Vegas Convention Center pays 10.5%.
Platforms
How Airbnb, Vrbo & Booking.com Handle Las Vegas Room Tax
The Airbnb tax in Las Vegas is collected at checkout inside city limits and in the county, but you still own the income reporting and any channel that doesn't collect.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Form 1099-K when 2026 payments exceed $20,000 and 200 transactions | Yes — City of Las Vegas 13–13.38% and unincorporated Clark County 10.5–13.38% | Earnings and occupancy-tax reports in the host dashboard |
| Vrbo | Form 1099-K at the same $20,000 / 200-transaction threshold | Clark County says facilitators such as Vrbo collect and remit on bookings they process. Check your reservation breakdown | Payout and tax statements in the owner dashboard |
| Booking.com | Form 1099-K if federal thresholds are met | Verify in the extranet whether the lodging tax is charged for your address; if not, you remit it | Monthly invoices and payout reports |
| Direct bookings | No platform reporting | No — you charge the guest room tax and file monthly with the city or county | Your own booking ledger |
Listing on More Than One Platform?
The 1099-K test is per platform, so a Las Vegas home split across Airbnb, Vrbo and direct bookings may not get any form and still owe tax on every dollar. Keep one ledger per property that shows, for each booking, who remitted the room tax.
US Reporting: Form 1099-K (DAC7 does not apply)
The EU's DAC7 does not apply to Las Vegas listings. US platforms report host payouts on Form 1099-K when gross payments exceed $20,000 and 200 transactions in the year, a threshold restored by the One Big Beautiful Bill Act. Form 1099-MISC/NEC applies to 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 licensed Clark County vacation home
Example for a licensed whole-home rental with three or fewer bedrooms in unincorporated Clark County, grossing $38,000 a year in rent before room tax. For illustration only — not tax advice.
Record-Keeping
Stay Audit-Ready: What to Keep and How Long
The IRS reviews your income, and the City of Las Vegas or Clark County audits your room tax. Keep files that satisfy both.
| Keep | How long | Why |
|---|---|---|
| Booking records showing nights, rent, cleaning fees and channel | At least 4 years | Room tax is due on rent including cleaning fees; auditors reconcile these to your monthly returns |
| Monthly city or county room-tax returns and payment receipts | At least 4 years | Unpaid City room tax can become a lien and put your licence at risk |
| Airbnb and Vrbo occupancy-tax reports | At least 4 years | Proves the platform remitted the tax, so you don't pay it twice |
| Licence, conditional-use approval, inspection and insurance certificate | While you operate | The City requires $500,000 liability cover; the County requires the licence number in every ad |
| Purchase documents, receipts and depreciation schedule | Until 3 years after you sell | Supports Schedule E/C deductions and depreciation recapture |
City of Las Vegas hosts live in the home they rent, so keep a simple log of which rooms and which nights were rented. It supports your room-tax returns and your rental-use percentage for federal deductions.
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
City and county rules checked at official sources in September 2026. The City of Las Vegas has a 2025 proposed STR code amendment. We cite the adopted licence requirements, not the proposal. Confirm your parcel's jurisdiction and room-tax rate before you list.
- City of Las Vegas — Room Tax — 13.38% inside the Primary Gaming Corridor, 13% outside; payment due by the 15th of the following month. lasvegasnevada.gov/Business/Business-License/Room-Tax
- City of Las Vegas — Short-Term Residential Rental application instructions (CD-9016) — Owner-occupied, 660 ft / 2,500 ft separation, three-bedroom maximum, $500 annual fee, $500,000 insurance. files.lasvegasnevada.gov/business-licensing/Short-Term_Rental_Application_Instructions-2024.pdf
- Clark County — Short-Term Rental FAQ — Owner-only licence, one per licensee, 1,000 ft / 2,500 ft separation, occupancy cap, fees, licence number in ads, facilitator collection. clarkcountynv.gov/business/doing_business_with_clark_county/divisions/regulated_business/short_term_rentals/frequently-asked-questions
- Clark County — General Information Guide for Transient Lodging Establishments — Appendix III combined rate chart (10.5–13.38%) and 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 — Due date, 11% administrative fee, 1.5% monthly interest, 10% reinstatement fee. clarkcountynv.gov/adobe/assets/urn:aaid:aem:ee2d907c-9dae-423b-ac16-61d141cdfff1/original/as/tax-preparers-guide-july-2021.pdf
- Airbnb Help Center — Occupancy tax collection and remittance by Airbnb in Nevada — City of Las Vegas 13–13.38% (first 31 nights); unincorporated Clark County 10.5–13.38% (first 30 nights). airbnb.com/help/article/2315
- Clark County — Which Jurisdiction Am I In? — Parcel lookup for city vs unincorporated county. maps.clarkcountynv.gov/gismo/apps/jurisdiction/app/index.html
- IRS — Topic No. 415, Renting Residential and Vacation Property — Schedule E vs C, 14-day rule, mixed-use allocation. irs.gov/taxtopics/tc415
Questions
Frequently Asked Questions — Las Vegas STR Taxes
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