Nevada Hotel Occupancy Tax Calculator
Calculate the total hotel occupancy taxes for Nevada properties, including the state live entertainment tax, county room tax, and local tourism/convention fees. Select your county to apply the correct combined rate.
Formula
Taxable Base = (Nightly Rate + Nightly Resort Fee) × Nights × Rooms
State Transient Lodging Tax = Taxable Base × 2.00%
County Room Tax = Taxable Base × County Rate (7.00% – 10.00%)
Tourism / Convention Tax = Taxable Base × Local Rate (1.00% – 2.38%)
Total Tax = State Tax + County Tax + Tourism Tax
Grand Total = Taxable Base + Total Tax
Combined rates by county:
Clark County (Las Vegas): 13.38% |
Washoe County (Reno): 13.50% |
Carson City: 12.00% |
Elko / Douglas: 10.50% |
Lyon / Other: 10.00%
Assumptions & References
- The 2.00% Nevada State Transient Lodging Tax applies statewide to all short-term room rentals (NRS 244.3352 / NRS 268.095).
- County room tax rates are set by each county commission under NRS 244.3352 and vary from 7.00% to 10.00%.
- Clark County's combined rate of 13.38% includes the 2% state tax, 9% county room tax, and 2.38% tourism/convention assessment (Clark County Code § 4.08).
- Washoe County's combined rate of 13.50% includes the 2% state tax, 10% county room tax, and 1.5% tourism assessment.
- Resort fees and mandatory amenity fees are treated as taxable room charges per Nevada Department of Taxation guidance.
- This calculator does not include the Nevada Live Entertainment Tax (LET), which applies separately to entertainment events, not room charges.
- Rates are current as of 2024. Always verify with the Nevada Department of Taxation (tax.nv.gov) and your county assessor for the latest rates.
- This tool is for estimation purposes only and does not constitute tax or legal advice.