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Taxes›Nevada›Clark County›Las Vegas

Las Vegas
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Las Vegas, Nevada. Check the current requirements for your exact address.

Rental conditions are recorded in Las Vegas
AB363 Clark-metro licensing ENJOINED Dec 2025, appeal pending.
Find published guidance for your Las Vegas address
Check published permit and tax guidance for Las Vegas.

What you need to do in Las Vegas

Checked against the source
  1. To do
    Meet the local rental conditions

    AB363 Clark-metro licensing ENJOINED Dec 2025, appeal pending.

  2. To do
    Get the Las Vegas short-term rental license or registration

    STR license program; AB363 Clark-metro licensing ENJOINED Dec 2025, appeal pending

    Where to apply

  3. To do
    Who collects the 13% Las Vegas occupancy tax depends on the booking channel

    Airbnb: collects it for you; Vrbo: not confirmed; Booking.com: not confirmed; Direct: you collect and remit. Where a channel's answer is not confirmed, check its tax settings.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Verify each step with the authority before you file or apply. Source

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What to know.

AB363 Clark-metro licensing ENJOINED Dec 2025, appeal pending. The published guide for Las Vegas lists 13% local occupancy tax. A license or registration is required.

At a glance.

Local tax
13%
State tax
Local only
License
Required
Local filing
By booking channel
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Las Vegas: Recorded remittance instructions

City of Las Vegas Business Licensing (room tax packet); Airbnb collects in Las Vegas

Source for these notes: files.lasvegasnevada.gov: roomtaxpacket

Platform tax collection guidance for Las Vegas

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbNonePlatform collects
VrboNoneCheck
Booking.comNoneCheck
DirectNoneYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 13% local tax

    Follow the channel breakdown above; you collect and remit tax on direct bookings.

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Las Vegas occupancy tax13%
Source
Source linked
Nevada local lodging tax guidanceLocally administered
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Las Vegas STR tax FAQ

Does Airbnb pay my Las Vegas occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Las Vegas?

A license or registration is required.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

Find out how often you file and when returns are due. The record gives no filing schedule. Ask the tax office how often you file and when returns are due.