Nevada Real Estate Transfer Tax
Figures verified November 12, 2026 against NRS chapter 375 · Update log
Short answer
Nevada's real property transfer tax is $2.55 per $500 in Clark County (0.51%), $1.95 elsewhere. The buyer and seller are jointly liable; the contract and local custom decide who pays. On a $500,000 home in Clark County, it comes to about $2,550.
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Nevada transfer tax calculator
Enter the sale price to see each tax, who pays it, and the total. Amounts like 650k or 2.5m work.
Nevada, Clark County (Las Vegas)
Transfer tax: $2,550 (0.51% of the price)
- Real property transfer taxSet by the contract$2,550
- Seller pays
- $0
- Buyer pays
- $0
- Set by the contract
- $2,550
Giving the house to an heir instead of selling it? Usually no tax, because no price is paid, but check first. How it works in Nevada
An estimate from the rates on our Nevada page. The title company or closing attorney works out the final figure; recording fees and the agent's commission aren't included.
Nevada transfer tax rates
| Tax | Rate | Who pays |
|---|---|---|
| Real property transfer tax | $2.55 per $500 (0.51%) | Set by the contract |
| Tax | Rate | Who pays |
|---|---|---|
| Real property transfer tax | $1.95 per $500 (0.39%) | Set by the contract |
Who pays the transfer tax in Nevada?
The buyer and seller are jointly liable; the contract and local custom decide who pays.
Whatever the custom, the purchase contract can shift the tax to the other side, so check it before you agree a price. The closing agent collects the tax from the sale money and pays it when the deed is recorded.
Selling an inherited house in Nevada
An inherited house reaches the heirs in one of three ways, and the transfer tax depends on which:
- The executor deeds the house to the heirs. Transfers between first-degree lineal relatives and under a transfer-on-death deed are exempt, and a will isn't a deed. An executor's deed to another heir with no price should owe none, but ask the county recorder which exemption to claim on the declaration of value.
- The house passes outside probate, to a surviving joint owner or under a transfer-on-death deed. There is no sale and no new deed from the estate, so no transfer tax; the new owner records a death certificate or affidavit.
- The executor sells the house. When the executor sells the house to an outside buyer, the transfer tax is due as on any sale. The estate pays the seller's share out of the sale proceeds, and the closing agent usually collects it.
The heirs or the estate also owe income tax only on any rise in value after the death, because the house gets a stepped-up basis. The seller's transfer tax counts as a selling expense and lowers that gain. See what's left for each heir in the inherited house net proceeds calculator.
Forms, deadline and other rules
- Form: Declaration of value, filed with the county recorder.
Optional: get help filing
Get a flat-fee quote for the estate's tax returns
The final Form 1040, the estate's Form 1041 and any state return are the parts executors most often hand off. Leave your email and the rough estate size, and a CPA or Enrolled Agent who prepares estate returns will reply with a fixed price. Free, and no obligation.
Transfer taxes in other states
Alabama · Alaska · Arizona · Arkansas · California · Colorado · Connecticut · Delaware · District of Columbia · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wisconsin · Wyoming
Or compare them all in the 50-state table.
Frequently asked questions
How much is the transfer tax in Nevada?
Real property transfer tax: $2.55 per $500 in Clark County (0.51%), $1.95 elsewhere. On a $500,000 home in Clark County, that comes to about $2,550 in total.
Who pays the transfer tax in Nevada, the buyer or the seller?
The buyer and seller are jointly liable; the contract and local custom decide who pays.
Do you pay transfer tax when you inherit a house in Nevada?
Transfers between first-degree lineal relatives and under a transfer-on-death deed are exempt, and a will isn't a deed. An executor's deed to another heir with no price should owe none, but ask the county recorder which exemption to claim on the declaration of value.
Does an estate pay transfer tax when it sells a house in Nevada?
When the executor sells the house to an outside buyer, the transfer tax is due as on any sale. The estate pays the seller's share out of the sale proceeds, and the closing agent usually collects it.
Is transfer tax deductible?
Not as a tax deduction, but the seller's share counts as a selling expense: it lowers the amount realized, and so the taxable gain on the sale. The buyer's share is added to the buyer's cost basis.
Sources
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.