Local guides / Nevada / Reno
Freelancers in Reno, NV: taxes and retirement for 2026
For freelance designers, developers, writers and other 1099 professionals in Reno, NV. Nevada has no state income tax on wages or self-employment income. Here are the 2026 rules, a worked example and the official sources.
What's different in Reno
- Local income tax
- No city income tax in Reno.
- City of Reno Business License Fee (gross receipts)
- 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.
- City business license
- 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.
- Also worth knowing
- 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.
Nevada rules for freelancers
- State income tax (2026)
- Nevada has no state income tax on wages or self-employment income. Nevada does not tax individual income such as wages, salaries, or similar compensation.
- Nevada State Business License
- 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.
- Independent contractor presumption (NRS 608.0155)
- 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.
- State retirement program
- Nevada Employee Savings Trust (NEST) is live. It is built around W-2 employers and does not cover 1099 contractors through the employer mandate.
Federal rules for 2026
Self-employment tax
On top of income tax, self-employed people pay 15.3% on 92.35% of net profit: 12.4% Social Security up to the 2026 wage base of $184,500, plus 2.9% Medicare with no cap. Half of it is deductible.
All income counts, form or no form
Clients and marketplaces send 1099-NEC or 1099-K forms only above IRS reporting thresholds, but every dollar of freelance income is taxable whether or not a form arrives.
Home office and tools
If you use part of your home regularly and only for work, the simplified home-office deduction is $5 per square foot up to 300 square feet. Software, equipment and a business share of your phone and internet are deductible too.
Quarterly estimated taxes
No one withholds tax from self-employment income, so you generally pay estimates four times a year if you expect to owe $1,000 or more. For 2026 income the federal dates are April 15, June 15 and September 15, 2026, and January 15, 2027. Paying 100% of last year's tax (110% if your AGI was over $150,000) in four equal installments avoids the underpayment penalty.
A worked example
| Self-employment tax | $12,010 |
|---|---|
| Self-employment tax per quarter | $3,003 |
| Solo 401(k) maximum | $40,299 |
| SEP IRA maximum | $15,799 |
Federal figures only. Income tax comes on top; the quarterly tax calculator estimates both. Computed from 2026 IRS limits (Notice 2025-67, Rev. Proc. 2025-32) and the SSA wage base.
Free tools
Guides by job and platform
Questions
Is there a local income tax in Reno?
No city income tax applies in Reno. Nevada has no state income tax on wages or self-employment income.
What local business taxes apply to self-employed freelancers in Reno?
City of Reno Business License Fee (gross receipts): 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.
Do I need a business license to freelance from home in Reno?
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.
Do freelancers in Nevada pay state income tax?
Nevada has no state income tax on wages or self-employment income. Nevada does not tax individual income such as wages, salaries, or similar compensation.
Are there other Nevada taxes for self-employed freelancers?
Nevada State Business License: 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.
What Nevada laws affect independent contractors and gig workers?
Independent contractor presumption (NRS 608.0155): 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.
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Sources
- tax.nv.gov/about-nevada-department-of-taxation/income-tax-in-nevada
- labor.nv.gov/uploadedFiles/labornvgov/content/Employer/26.06.29%20-%202026%20Minimum%20Wage%20Bulletin.pdf
- www.leg.state.nv.us/NRS/NRS-076.html
- www.leg.state.nv.us/NRS/NRS-608.html
- www.reno.gov/Documents/Government/Departments/Finance/City%20Budget/FY26-27%20FinalFeeSchedule.pdf
- www.reno.gov/business-development/business-licensing/common-questions-business-resources.php
State and local facts researched from official sources and independently re-checked; last verified October 2026, next scheduled review 2027-01-02. Educational information for 2026, not tax, legal or investment advice. Rules change; check the official sources listed and a tax professional for your situation. Gigaverse AI, Inc. is a financial technology company, not a bank, and not itself a registered investment adviser or broker-dealer.