{"place":"Las Vegas, NV","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/las-vegas-nv","state":{"code":"NV","name":"Nevada","slug":"nevada","incomeTax":{"type":"none","flatRate2026":null,"lowestRate2026":null,"topRate2026":null,"topRateStartsSingle":null,"notes":"Nevada does not tax individual income such as wages, salaries, or similar compensation.","source":"https://tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada"},"estimatedTax":null,"minimumWage2026":{"standard":12,"tippedCash":12,"tipCreditAllowed":false,"notes":"$12.00 per hour, unchanged in the Labor Commissioner's annual bulletin effective July 1, 2026. The single rate took effect July 1, 2024, after 2022 Ballot Question 2 ended the two-tier (health-benefit) system. Tips cannot count toward the minimum wage (NRS 608.160). Daily overtime after 8 hours in a 24-hour period applies to workers earning less than $18.00 an hour (1.5 times the minimum wage).","source":"https://labor.nv.gov/uploadedFiles/labornvgov/content/Employer/26.06.29%20-%202026%20Minimum%20Wage%20Bulletin.pdf"},"soleProprietorTaxes":[{"name":"Nevada State Business License","summary":"Anyone doing business in Nevada, including sole proprietors who file Schedule C, E, or F and single-member LLCs, must hold a State Business License from the Secretary of State. It costs $200 a year ($500 for corporations). Exempt: home-based businesses whose net earnings are no more than 66 2/3% of the state average annual wage, and people whose only business is renting 4 or fewer dwelling units.","source":"https://www.leg.state.nv.us/NRS/NRS-076.html"}],"contractorLaws":[{"name":"Independent contractor presumption (NRS 608.0155)","summary":"Under Nevada wage law, a worker is conclusively presumed to be an independent contractor if three things are true: they have or applied for an EIN or SSN, or filed a business or self-employment return last year; the contract requires them to hold any needed business licenses and insurance; and they meet at least 3 of 5 criteria. The criteria are control over how the work is done, control over when it is done, not being required to work for only one client, freedom to hire helpers, and a substantial capital investment. Licensed construction contractors use a separate ABC-style test.","source":"https://www.leg.state.nv.us/NRS/NRS-608.html"}],"notes":"Nevada's Commerce Tax applies only to businesses with Nevada gross revenue over $4 million in a fiscal year; smaller businesses are not subject to it (tax.nv.gov)."},"stateRetirementProgram":{"state":"Nevada","code":"NV","programName":"Nevada Employee Savings Trust (NEST)","status":"active","employerMandate":"Employers with 6+ employees, in business 36+ months, that do not offer a qualified plan","mandateMin":6,"keyDates":"SB 305 enacted June 2023 (NRS 353D); program operational June 2025; employer registration deadline September 1, 2025.","covers1099":false,"selfEnroll":"unverified","sourceUrl":"https://nest.nv.gov","note":"The program site lists additional groups for whom NEST is available but the list could not be read in full — self-enrolment by the self-employed is unverified.","lastVerified":"2026-09-09"},"city":{"slug":"las-vegas-nv","name":"Las Vegas","stateCode":"NV","county":"Clark County","population":679817,"populationYear":2025,"localIncomeTax":{"applies":false},"localBusinessTaxes":[],"businessLicense":{"required":true,"summary":"Businesses located inside Las Vegas city limits apply for a City of Las Vegas business license after getting a Nevada State Business License and registering with the Nevada Department of Taxation; businesses working in nearby jurisdictions may need a license from each one.","source":"https://www.lasvegasnevada.gov/Business/Business-License/Apply-For-A-Business-License"},"gigLaws":[],"notes":"Nevada has no personal income tax and the city has no income or earnings tax. No official state list of jurisdictions without a local income tax exists; this is confirmed via Tax Foundation's 2023 local income tax primer (secondary source, https://files.taxfoundation.org/20230222173518/Local-Income-Taxes-A-Primer-2023.pdf), which does not list this state among the states whose localities levy income taxes, and we found no 2026 change. Addresses outside city limits (unincorporated Clark County, Henderson, North Las Vegas) license with that jurisdiction instead. The city license application asks whether the business is home-based, and the city planning fee schedule lists a Home Occupation Permit at $50 (https://files.lasvegasnevada.gov/business-licensing/Planning-Fee-Schedule.pdf); the city's home-based business guide link returned an error, so when that permit is required is not stated here. We found no Las Vegas ordinance for gig, app-based, or freelance workers."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/nevada/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/nevada/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/nevada/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/nevada/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/nevada/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/nevada/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/nevada/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}