Nevada business tax filing changes for 2026

The Department of Taxation moved the Modified Business Tax, Commerce Tax and several smaller taxes into My Nevada Tax on December 8, 2025. The old Nevada Tax Center closed on December 1, 2025, and the department says history for the moved tax types is no longer available there.

Under NAC 360.598 the taxpayer keeps its own record of filed returns, so make sure your workpapers hold copies. A third and final phase, covering bank excise, lodging and cannabis taxes among others, is scheduled for December 7, 2026.

At its September 2026 town hall for payroll providers, the department said MBT wages must match the wages reported to the Employment Security Division. A wage-match bill can be disputed by petition within 45 days of the notice date; after that it becomes final.

• Placeholder returns showing $0.00 are no longer accepted, and duplicate returns are rejected: corrections go on an amended return.
• An employer that paid employee health insurance but did not file has 45 days to file to keep the health care deduction.
• Unpaid tax draws a 10% penalty plus interest at 0.75% a month.

Businesses with Nevada gross revenue over $4 million in the fiscal year ending June 30 file the Commerce Tax return 45 days later. For the 2025-2026 year that is August 14, 2026.

The current MBT return lets an employer credit 50% of the Commerce Tax paid in the prior year against MBT, carried through the fourth quarter after the Commerce Tax year ends.