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Does Nevada Tax Out of State Pensions? No State Income Tax

Updated October 7, 2026. Quick answer: No. The Nevada Department of Taxation states that the state “does not impose a state income tax on individuals”. A pension from another state is therefore not taxed by Nevada, and a pension earned in Nevada is not taxed by Nevada after a move.

How Nevada treats a pension earned elsewhere

ItemWhat the state documents say
NonresidentsNevada’s own documents describe no personal income tax, so there is no state income tax on a nonresident’s pension. The Nevada Constitution bars any income tax on the personal income of natural persons. The federal rule in 4 U.S.C. 114 separately bars states from taxing a nonresident’s retirement income.
Residents with a pension earned elsewhereThe Nevada Constitution bars an income tax on the wages or personal income of natural persons, and the Department of Taxation states that the state imposes no income tax on individuals. The pages cited below contain no pension-specific exclusion because there is no tax to exclude it from. The same constitutional section permits taxes on the income or revenue of a business.
Part-year residents (year of a move)No Nevada personal income tax applies in the year of a move, because the Department of Taxation says the state imposes no income tax on individuals. The pages cited below describe no part-year income tax return. Income received in the year of a move is not apportioned or taxed by Nevada.
RateNevada prints no personal income tax rate or schedule for 2025. The Constitution and the Department of Taxation both describe no personal income tax.
Return to fileThe Department of Taxation says a person who lives and works in Nevada does not need to file a state income tax return based on earned income.

A $40,000 move-year example

A retiree receives $40,000 of pension in the year of a move: $20,000 before the move date, as a Nevada resident, and $20,000 after leaving.

Nevada levies no personal income tax, so the $40,000 is not taxed by Nevada whether it was paid before or after the move: $0 on $40,000. Federal tax still applies.

The federal rule that protects a nonresident

4 U.S.C. 114(a) bars a state income tax on retirement income of an individual “who is not a resident or domiciliary of such State”. Retirement income means any income from a qualified retirement plan, a simplified employee pension, a 403(a) or 403(b) plan, an individual retirement plan, an eligible 457 plan or a governmental plan. Income from a nonqualified deferred compensation plan counts only if it is part of a “series of substantially equal periodic payments” made for life or for a period of at least 10 years, or is a payment after termination of employment from a plan that exists only to provide benefits above the Internal Revenue Code limits, so not every payment is covered. Retired pay of a member of a uniform service is also covered.

Related: how Nevada taxes retirement income, whether Nevada taxes pensions, California to Nevada retirement taxes, Colorado to Nevada retirement taxes, out-of-state pension tax by state, and deferred compensation lump sums after a move.

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Sources

Sources: the primary documents linked above, read on October 7, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.

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