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Nevada · NRS 375.020–375.030Nevada transfer tax: $2.55 per $500 in Clark County, $1.95 elsewhere

Nevada taxes each deed when the value exceeds $100. The county tax is $1.25 per $500 of value in a county of 700,000 people or more – Clark County – and 65 cents in smaller counties (NRS 375.020); the state adds $1.30 per $500 everywhere (NRS 375.023), and smaller counties may add up to 5 cents more (NRS 375.026). The recorder collects it before recording, and the buyer and seller are jointly and severally liable; the escrow holder is not (NRS 375.030). On a $400,000 sale: $2,040 in Clark County, $1,560 elsewhere (up to $1,600 with the optional tax).

Rate, who pays and an example

  1. County tax

    $1.25 per $500 in counties of 700,000+; 65¢ per $500 in other counties (NRS 375.020).

  2. State tax

    $1.30 per $500 everywhere (NRS 375.023).

  3. Optional county tax

    Up to 5¢ per $500 in counties under 700,000 (NRS 375.026).

  4. Who is liable

    Buyer and seller jointly and severally; not the escrow holder (NRS 375.030(2)).

  5. Example

    $400,000 → Clark County 800 × $2.55 = $2,040; other counties 800 × $1.95 = $1,560.

Good to know

  • If the recorder later disallows an exemption, unpaid tax after 30 days carries a 10% penalty and 1% a month interest (NRS 375.030(3)).

What the TC checks

  • The tax line on the closing statement against the statutory rate.
  • Who pays it – the statute, the contract or local custom.
  • The value or consideration stated on the deed or declaration.

Questions about this tax

How much is the transfer tax in Las Vegas?

Clark County: $1.25 county plus $1.30 state per $500 of value – $2.55 per $500, or $2,040 on a $400,000 sale.

Who pays transfer tax in Nevada?

The statute makes buyer and seller jointly and severally liable (NRS 375.030); the contract decides who actually pays.

Is there transfer tax on a Nevada sale under $100?

No. The tax applies when the value or consideration exceeds $100.

Related guides

Add the transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.

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Source: Nevada Revised Statutes 375.020, 375.023, 375.026 and 375.030 (leg.state.nv.us, read October 25, 2026).

General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage.