Nevada payroll taxes
Every tax withheld from a Nevada paycheck or paid by the employer in 2026, with rates and wage limits.
Last verified November 2, 2026. Sources: detr.nv.gov, taxfoundation.org, oregon.gov.
| Tax | Employee pays | Employer pays | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45%* | 1.45% | No limit |
| FUTA | — | 0.6% | $7,000 |
| Nevada SUTA | — | 3% (new) | $43,700 |
| Nevada income tax | None | — | — |
*Plus 0.9% Additional Medicare Tax withheld on wages over $200,000. FUTA rate shown is net of the state credit.
The Nevada SUTA wage base changes to $45,400 in 2027.
State unemployment insurance
Nevada charges new employers 3% on the first $43,700 each employee earns in a year. After a few years, the rate is based on the employer's layoff history and ranges from 0.3% to 5.45%. New employer rate is 2.95% UI + 0.05% CEP, kept for 14-17 quarters. UI range is 0.25%-5.4%, and the max here adds CEP.
Career Enhancement Program (CEP) 0.05%, included in the rates. A bond assessment may apply.
Register and file with the Nevada unemployment tax agency.
Income tax withholding
Nevada does not tax wages, so there is no state income tax withheld from paychecks.
Frequently asked questions
- What payroll taxes do employers pay in Nevada?
- Social Security, Medicare, federal unemployment (FUTA) and Nevada unemployment insurance (SUTA).
- What is the Nevada SUTA wage base for 2026?
- $43,700 per employee. It changes to $45,400 in 2027.
- Does Nevada require state income tax withholding?
- No. Nevada has no tax on wages.