TaxFoundationUS
The Tax Foundation presents the State Business Tax Climate Index.

Taxation

The State of Nevada does not levy a State personal, business or corporate income tax.

Sales/Use Tax Rate Personal Property Tax Rates per $100
$6.850 $2.978

Business Tax Climate Rankings

State Overall Rank Corporate Tax Individual Income Tax Sales Tax Unemployment Insurance Tax Property Tax
Nevada 5 34 1 41 43 8
Arizona 21 19 19 47 13 6
California 48 33 50 40 16 15
Colorado 16 18 16 39 42 14
Idaho 20 24 23 26 46 2
New Mexico 35 25 35 42 17 1
Oregon 10 35 32 4 33 18
Utah 9 3 12 17 22 5
Washington 17 48 6 49 18 27
Wyoming 1 1 1 6 31 38

Source: Tax Foundation’s State Business Tax Climate Index, 2017 rankings
Note: Rankings do not average across to total

Business Tax Climate Index

State Rank Tax Score Individual Income Tax
Rank/Score
Corporate Income Tax
Rank/Score
Property Tax
Rank/Score
Unemployment
Tax Rank/Score
Nevada 5  6.46  1/10.00  1/10.00  16/5.48  42/4.44
Arizona 21  5.21  17/5.73  28/5.02  5/6.27  1/6.39
California 48  3.76  50/1.72  43/4.42 17/5.42  13/5.54
Colorado 16  5.38 16/6.65  20/5.31  9/5.72  23/5.09
Idaho 20  5.22  26/5.24  19/5.33  2/6.68  48/3.83
New Mexico 35  4.85  33/4.33  38/4.60  1/7.06  15/5.53
Oregon 10  5.78  14/6.82  31/4.96  10/5.70  33/4.69
Utah 9  5.96  20/5.00  5/6.05  3/6.64  24/5.05
Washington 17  5.38  1/10.00  1/10.00  22/5.27  18/5.29

The higher the score, the more favorable a state’s tax system is for business. All scores are for fiscal years.
Source: Tax Foundation’s State Business Tax Climate Index, 2017 rankings

Share This