Nevada, checked October 2, 2026

Nevada lodging tax for short-term rentals: what hosts collect and file

Each board of county commissioners in Nevada imposes and collects the lodging tax, at rates set locally. The Department of Taxation only records the state's share, then moves it into state budget accounts.[1]

Sources last checked on October 2, 2026.

  • State taxNonePlus 2 state levies that apply only in some places or cases
  • Total by city12.5% to 13%2 of 2 cities publish every rate
  • Airbnb collectsClark and Washoe areas, not Mesquite
  • Cleaning feeDepends on the charge

Nevada lodging tax

Gross receipts from renting transient lodging are the base of Nevada's lodging tax. County boards impose and collect it. State law sets a floor of at least 1% in a county under 700,000 residents. Counties of 700,000 or more levy 2%. From 300,000 residents, a county also adds 3%. Beyond those floors, rates are set by each city or county, which also decides exemptions.[1]

What the state of Nevada charges

State taxes on a short-term rental stay in Nevada
TaxRateApplies toLong staysPaid to
Nevada lodging tax, state minimum rate[1]Not publishedAt least 1% of gross receipts in a county under 700,000 residents. 2% in a county of 700,000 or more.Gross receipts from the rental of transient lodging.Set by each county or city. The Department of Taxation sends exemption questions to them.Each county's board of county commissioners
Nevada additional lodging tax, counties of 300,000 or more[1]3%Gross receipts from the rental of transient lodging in a county of at least 300,000 residents.Set by each county or city. The Department of Taxation sends exemption questions to them.Each county's board of county commissioners

Local taxes in 2 Nevada cities

Counties and cities add their own rates. A city with a layer that has no published rate gets no total.

Short-term rental tax layers by city in Nevada
CityTax layersTotal
Mesquite short-term rental rules
  • Nevada state shares: Department of Taxation 0.375%, state education 3% 3.375%
  • Convention authority 4.5%, transportation district 1%, school district 1.625% 7.125%
  • City of Mesquite share 2%

The owner pays the room tax to the city on the first day of each month, and payment is late after the 10th. The tax applies to the total rental charge.

12.5%
Reno short-term rental rules
  • Transient lodging tax collected by the RSCVA (13.5% at some addresses) 13%

A homeowner who rents only through a property management company needs no license of their own. One who also rents directly needs an individual license.

13%

Tax on a three-night stay in Reno

Take 3 nights at $200 plus a $100 cleaning fee in Reno, the largest Nevada city here with a rate on every layer. Nevada sets no single rule for cleaning fees, so the example counts the fee as taxable.

Rent, 3 nights
$600.00
Cleaning fee
$100.00
Taxable amount
$700.00
Transient lodging tax collected by the RSCVA (13.5% at some addresses) (13%)
$91.00
Tax on the stay
$91.00
Guest pays
$791.00

What Airbnb and Vrbo collect in Nevada

Airbnb

Clark and Washoe areas, not Mesquite

Airbnb collects lodging tax in unincorporated Clark County, Henderson and Las Vegas. In Washoe County, Reno and Sparks, it charges the local rate on stays up to 27 nights. Its Nevada page has no Mesquite entry.[7]

Vrbo

Henderson, Las Vegas, North Las Vegas

Vrbo's Nevada list names three cities: Henderson, Las Vegas and North Las Vegas. Reno, Mesquite and unincorporated Clark County do not appear on it.[8]

How to register and file in Nevada

Nevada hosts register for the lodging tax locally, with the county or city where the rental sits. The Department of Taxation leaves imposition and collection to the counties.[1]

Filing
Returns go to the collecting county or city. In unincorporated Clark County they are monthly, due on the first and late after the 15th.[5]
Cleaning fees
Taxable rent is defined locally. Clark County's code counts cleaning and linen fees as rent, even if billed separately.[4]
Service fees
Airbnb's Nevada page lists its guest fee as taxed in unincorporated Clark County and Henderson. In Washoe County, Reno and Sparks, its tax covers the listing price plus cleaning fee.[7]

Penalties in Nevada

  • Not published at state level. The Department of Taxation's lodging tax page names no penalty, since counties impose and collect the tax.[1]
  • In unincorporated Clark County, a return received after the 15th owes an 11% administrative fee on the tax. Interest runs at 1.5% a month, and a partial month counts as a full one.[5]

Calculator

Estimate the tax on a stay in Nevada

Pick a city, then enter the nightly rate, the nights and the cleaning fee.

In Nevada, whether the cleaning fee is taxed depends on the charge, so the estimate includes it.

This is not tax advice. Confirm the rates with the tax office before you file.

Tax on this stay in Reno

$91.00

Transient lodging tax collected by the RSCVA (13.5% at some addresses) (13%)$91.00
Taxable amount, cleaning included$700.00
Guest pays in total$791.00
Reno short-term rental rules

Who collects it

Airbnb collects lodging tax in unincorporated Clark County, Henderson and Las Vegas. In Washoe County, Reno and Sparks, it charges the local rate on stays up to 27 nights. Its Nevada page has no Mesquite entry.

In Reno

A homeowner who rents only through a property management company needs no license of their own. One who also rents directly needs an individual license.

What's changing

Announced changes

No change announced as of October 2, 2026.

Asked by hosts

Nevada lodging tax: host questions

Who remits room tax for a rental in unincorporated Clark County?

The platform does when you list only through one, such as Airbnb or Vrbo. When guests pay you directly, you remit to the county each month.[3]

Does a long stay end the tax in Nevada?

Each local code answers that. Unincorporated Clark County stops taxing a guest on the 31st consecutive day.[4]

Do Reno homeowners need a room tax license?

Yes. Since July 1, 2014, a homeowner renting for 28 days or less needs a transient lodging tax license from the RSCVA. Returns are quarterly, even for a quarter with no tax owed.[6]

Are cleaning fees taxed in Reno?

Yes. The RSCVA counts mandatory cleaning fees as taxable, along with any extra cleaning charged to a guest.[6]

Does Nevada's short-term lessor fee apply to vacation rentals?

No. The Department of Taxation applies that fee to passenger vehicles leased for less than 31 days, such as rental cars.[2]

Keep exploring

Sources

  1. Lodging Tax, Nevada Department of Taxation, read on October 2, 2026
  2. Short Term Lessor Fee Tax Type, Nevada Department of Taxation, read on October 2, 2026
  3. Short-term rental frequently asked questions, Clark County, Nevada, read on October 2, 2026
  4. General Information Guide for Transient Lodging Establishments, Publication 4 (July 2021), Clark County Department of Business License, read on October 2, 2026
  5. Combined Transient Lodging Tax Return Preparer's Guide, Publication 3 (July 2021), Clark County Department of Business License, read on October 2, 2026
  6. Transient Lodging Tax Department FAQs, Homeowner Rentals, Reno-Sparks Convention and Visitors Authority, read on October 2, 2026
  7. Occupancy tax collection and remittance by Airbnb in Nevada, Airbnb, read on October 2, 2026
  8. U.S. (N-Z): Where Vrbo collects and remits taxes and lodging taxes, Vrbo, read on October 2, 2026

This is not tax advice. It summarizes the official sources listed above as they read on October 2, 2026. Confirm with the Nevada tax office or your city before you file.