At a glance
| State estate tax | No |
|---|---|
| Estate top rate | — |
| Inheritance tax | No |
| Small-estate ceiling | $25,000 ($150,000 if surviving spouse)NRS 146.080 (Nev. Judiciary Self-Help Center) · 2023 |
| TOD deed for real estate | AvailableNRS 111.655–111.699 ("deed upon death" / Uniform Real Property TOD Act) · 2011 |
| Community-property state | Yes |
Estate tax
Nevada does not levy its own estate tax. An estate here is subject only to the federal estate tax, which most estates never owe — the federal exclusion is measured in the millions. See the federal lifetime exemption for how that works.
Inheritance tax
Nevada has no inheritance tax — beneficiaries are not taxed on what they receive by the state. Nevada imposes no inheritance tax on beneficiaries.
Probate basics
Tiered small-estate relief: an affidavit of entitlement under NRS 146.080 (no real property; $25,000, or $150,000 for a surviving spouse — raised from $100,000 in 2023, available 40 days after death), a set-aside without administration under NRS 146.070, and summary administration under NRS 145 for larger estates.
Nevada is a community-property state, which affects how a married couple owns property and can give a surviving spouse a full basis step-up on community assets. A transfer-on-death deed for real estate is Available NRS 111.655–111.699 ("deed upon death" / Uniform Real Property TOD Act) · 2011. The probate deadlines for this state — filing the will, the creditor-claim window, the inventory — are cited in the Executor & Heir’s Guide.
State-specific quirks
The surviving-spouse affidavit cap rose to $150,000 in 2023
A 2023 amendment increased the NRS 146.080 "applicable amount" for a surviving spouse from $100,000 to $150,000 (it stays $25,000 for any other claimant). Many older forms still show $100,000 — use the current figures.
The affidavit route fails if there is real property
The affidavit of entitlement is available only when the decedent leaves no real property; realty must move by deed upon death, trust, joint tenancy, the NRS 146.070 set-aside, or full probate.
Community property yields a full double step-up
Because Nevada is a community-property state, community assets generally receive a step-up in basis on both spouses' halves at the first death. Nevada also permits community property with right of survivorship.
Where to read next
- the federal lifetime exemption — how the far larger federal exclusion works — and why a state tax can still apply below it
- funding a revocable trust — the most common way to keep property out of probate entirely
- the ILIT cluster — keeping a life-insurance death benefit out of a taxable estate
- the Executor & Heir's Guide — the probate deadlines for this state, cited to the statute
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Every tax figure on this page links to the primary source it was verified against — a Nevada statute or department-of-revenue page — with that source’s own effective date. Aggregator round-ups are never used as a source. State death and probate law changes every legislative session; this page carries the date it was last re-verified, and any figure that could not be confirmed from a primary source is flagged for you to check with the state rather than guessed. See our editorial standards.
This page is educational and is not legal or tax advice. Whether a death tax applies turns on residency, where property sits, and how title is held — details a general page cannot resolve. Confirm your own situation with a professional licensed in Nevada.
Last verified July 20, 2026.