How much is the real estate transfer tax in Nevada?

Nevada's Real Property Transfer Tax is charged per $500 of value. In Clark County it totals about $5.10 per $500 (roughly 1.02%), while most smaller counties charge about $3.55 per $500 (roughly 0.71%). The value is rounded up to the next $500 before the rate is applied.

Who pays the transfer tax in Nevada?

By custom the seller usually pays the Real Property Transfer Tax in Nevada, though it is negotiable and can be split between buyer and seller in the purchase agreement. The tax is collected by the county recorder when the deed is recorded.

Why is Clark County's rate higher?

Counties with a population of 700,000 or more — currently Clark — levy an additional optional transfer tax on top of the statewide base, which is why a Las Vegas-area transfer costs more per $500 than one in a rural county.

Are any Nevada property transfers exempt?

Yes. Common exemptions include transfers between spouses, parents and children, into or out of a living trust, gifts with no consideration, and transfers to confirm an existing ownership interest. Exempt transfers owe no transfer tax.

Is the transfer tax based on price or assessed value?

It is based on the value of the consideration — generally the sale price. If there is an assumed mortgage or other consideration, the taxable value is the total consideration, not the county's assessed value.

Nevada Real Estate Transfer Tax Calculator

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The Nevada real estate transfer tax calculator estimates the Real Property Transfer Tax (RPTT) charged when a deed is recorded. Nevada bills this tax per $500 of value, and the rate depends on the county — Clark County (Las Vegas) is the highest because large counties add an optional surcharge on top of the statewide base.

How it works

The tax base is the value transferred (usually the sale price), rounded up to the next full $500:

taxable units = ceil(sale price / 500)
transfer tax   = taxable units x per-$500 county rate

Representative per-$500 rates:

Clark County: ~$5.10 per $500 (about 1.02% of value)
Washoe County: ~$5.10 per $500
Most other counties: ~$3.55 per $500 (about 0.71% of value)

The statewide base is $1.95 per $500; counties layer additional amounts on top, with the largest counties allowed the highest add-on.

Worked example

A $400,000 home sold in Clark County:

Taxable units: $400,000 / $500 = 800 units (already a whole multiple)
Transfer tax: 800 x $5.10 = $4,080

The same sale in a smaller county at $3.55 per $500 would owe 800 x $3.55 = $2,840.

Tips and notes

Seller usually pays, but it is negotiable in the contract.
Rounding is upward. A $400,250 price rounds to 801 units, not 800.
Check for exemptions. Family transfers, living-trust moves, and true gifts are typically exempt. Confirm with your county recorder before assuming the tax applies.