Updated October 7, 2026. Quick answer: No. Nevada has no inheritance tax for a death in 2026. The Nevada Constitution, Article 10, says “No inheritance tax shall ever be levied.”
Nevada inheritance tax at a glance
| Item | What the documents say |
|---|---|
| State inheritance tax | None |
| What the documents say | The Nevada Constitution, Article 10, says no inheritance tax shall ever be levied |
| State estate tax | None: the Department of Taxation says the estate tax is not currently imposed or collected in Nevada |
| Source | Nevada Legislature; Nevada Department of Taxation; IRS Revenue Procedure 2025-32 |
What the Nevada documents say
The Nevada Constitution’s Article 10 on taxation, in the version on the Legislature’s site, says in section 1, subsection 7: “No inheritance tax shall ever be levied.” It is a constitutional ban, so there is no repeal year to cite.
Nevada’s estate tax is a separate tax. NRS chapter 375A defines the federal credit as the amount that “means the maximum amount of the credit against the federal estate tax” for state death taxes. The Department of Taxation’s 2024 notice of a regulation that repeals the filing provisions says “The estate tax is not currently imposed or collected in Nevada”.
What an heir in Nevada still faces
The federal estate tax is paid by the estate, with a 2026 basic exclusion amount of “$15,000,000 for calendar year 2026”. Nevada does not collect an estate tax now either: the Department of Taxation says “The estate tax is not currently imposed or collected in Nevada”. CMG’s Nevada estate tax page covers it.
An heir’s basis under 26 U.S.C. 1014(a) is generally the value at “the date of the decedent’s death”. Inherited retirement money is an income tax question: see Nevada 401(k) and IRA withdrawals and the inherited IRA RMD calculator.
How current the Nevada documents are
Read on October 7, 2026: Nevada Constitution, Article 10 Taxation (Nevada Legislature, dated 2026); Notice of Intent to Adopt a Regulation, R045-24 (Nevada Department of Taxation, dated 2024); NRS Chapter 375A: Tax on Estates (Nevada Legislature, dated 2026).
What the documents do not say
- The constitutional ban carries no date, so this page gives no repeal year. The Department’s statement that the estate tax is not collected comes from a 2024 regulation notice, not a standing guidance page.
Common mistakes
- Treating the estate tax as the same thing as the inheritance tax; the Constitution bans an inheritance tax, and the Department of Taxation says the estate tax is not currently imposed or collected.
Related: inheritance tax by state, Nevada estate tax, Nevada probate cost, and how Nevada taxes 401(k) and IRA withdrawals.
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Answer againSources
- Nevada Constitution, Article 10 Taxation: https://www.leg.state.nv.us/const/nvconst.html
- NRS Chapter 375A: Tax on Estates: https://www.leg.state.nv.us/nrs/nrs-375a.html
- Notice of Intent to Adopt a Regulation, R045-24: https://tax.nv.gov/wp-content/uploads/2024/07/NoticeofIntenttoAdoptaRegulation-R045-24.pdf
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- 26 U.S.C. 1014 Basis of property acquired from a decedent (U.S. Code, 2023 edition, GovInfo): https://www.govinfo.gov/content/pkg/USCODE-2023-title26/html/USCODE-2023-title26-subtitleA-chap1-subchapO-partII-sec1014.htm
General information, not tax advice; the state agency or a tax professional can confirm anything consequential. Documents read October 7, 2026.