{"place":"Reno, NV","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/reno-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":"reno-nv","name":"Reno","stateCode":"NV","county":"Washoe County","population":283621,"populationYear":2024,"localIncomeTax":{"applies":false},"localBusinessTaxes":[{"name":"City of Reno Business License Fee (gross receipts)","summary":"The yearly license fee is based on gross receipts from sales in Reno: $70 for $0-$20,000, $150 for $20,001-$100,000, and $150 plus 0.085% of receipts over $100,000 (up to $5 million). This is the FY 2026/27 schedule, effective July 1, 2026. Home-based applicants also pay a $25 application processing fee.","source":"https://www.reno.gov/Documents/Government/Departments/Finance/City%20Budget/FY26-27%20FinalFeeSchedule.pdf"}],"businessLicense":{"required":true,"summary":"Yes. Reno says anyone not paid as an employee counts as an independent contractor or self-employed and must get a city business license; home-based businesses in Reno go through a short licensing process. Ride-share drivers, real estate agents and vacation/short-term rentals are exempt from the city business license.","source":"https://www.reno.gov/business-development/business-licensing/common-questions-business-resources.php"},"gigLaws":[],"notes":"No city income tax. The FY 2026/27 fee schedule also lists $38 home-based business license review and inspection fees. We found no local gig-worker pay laws."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/reno-nv/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/reno-nv/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/reno-nv/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/reno-nv/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/reno-nv/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/reno-nv/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/reno-nv/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}