Nevada Bonus Tax Calculator 2026
Nevada's constitution bars an income tax on wages, so a Nevada bonus check carries only federal income tax, Social Security and Medicare.
Bonus check calculator
A constitutional bar on wage taxes
Article 10, Section 1(9) of the Nevada Constitution reads: "No income tax shall be levied upon the wages or personal income of natural persons." There is no Nevada withholding certificate and nothing for a Nevada employer to withhold for the state. A $5,000 bonus nets $3,517.50 with the federal 22% rate, or $3,451.19 if payroll aggregates it with a $3,000 biweekly paycheck.
Hospitality bonuses and tips
IRS Publication 15 treats reported tips like supplemental wages for federal withholding, and the same 22% option applies to them as to a cash bonus — but Nevada adds nothing on top. A $1,500 performance bonus to a casino or resort employee nets $1,055.25.
Working in California
The constitutional bar protects Nevada residents from Nevada tax, not from other states. Pay for work performed in California is California-source income, and California withholds 10.23% from bonuses — $511.50 on the same $5,000, plus 1.3% SDI.
Large bonuses and the federal method
With no Nevada line, the size of the check depends on how payroll handles federal tax. A $40,000 bonus nets $28,140.00 at the flat 22% and $23,273.45 if it is added to a $3,000 biweekly paycheck under the aggregate method. The difference is a timing question — both are credited against your federal tax when you file.
| Rule | No state income tax withholding |
|---|---|
| Valid through | No end date (statute or constitution) |
| Documents | Nevada Constitution, Article 10, Section 1(9) (Current text) |
| Agency | Nevada Department of Taxation |
| Federal income tax | −$1,100.00 |
| Social Security | −$310.00 |
| Medicare | −$72.50 |
| Nevada income tax | −$0.00 |
| Net | $3,517.50 |