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 — see the full Nevada transfer-on-death deed guide for the requirements, revocation, and alternatives. 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
- Nevada small-estate procedure — the state’s simplified transfer or administration route, eligibility rules, and claimant responsibilities.
- ← Back to the 51-jurisdiction comparison
Sources & methodology
Methodology & sources
Tax figures include citations and source effective dates. Unconfirmed figures direct readers to the state. Aggregator roundups are not sources. See our editorial standards.
General information, not legal or tax advice. Residency, property location, and title can change the result. A professional licensed in Nevada can assess your situation.
Last verified July 20, 2026.