Nevada tips calculator: no wage tax, no tip credit
Nevada’s constitution says “No income tax shall be levied upon the wages or personal income of natural persons,” and Nevada bans tip credits — so a dealer or server keeps tips on top of $12.00 an hour and owes only federal income tax on them.
A casino state’s tips
Gambling dealers (Treasury code 201), change persons and booth cashiers (202), cage workers (203) and sports-book writers and runners (204) are all on Treasury’s list, so tokes and tips in those jobs qualify for the federal deduction, subject to the $25,000 cap and the income phase-out. Tips received through a tip pool count; amounts a supervisor takes from a pool do not.
Nevada figures
| Cash wage / minimum | $12.00 (no tip credit) |
|---|---|
| In force | July 1, 2026 |
| Next change | none scheduled |
| Tipped threshold | Not applicable — no tip credit |
| Tips on the 2025 return | no state income tax on wages. Article 10, § 1(9): “No income tax shall be levied upon the wages or personal income of natural persons.” Source: Nevada Legislature |
| Tips on the 2026 return | no state income tax on wages. Unchanged. Source: Nevada Legislature |
Annual bulletins
The Labor Commissioner publishes the minimum wage in an annual bulletin effective July 1. Because tip credits are not allowed, the $12.00 rate is owed for every hour before any tips.
A Las Vegas dealer
$38,000 of tokes are capped at $25,000, saving $3,350 of federal tax — the only income-tax effect in Nevada. Forty hours at $12.00 cost the casino $480 before tips; the $700 of tokes are extra.
Check a Nevada week
Where these figures come from
- Nevada Department of Taxation · Nevada Labor Commissioner
- Nevada Constitution, Article 10, Section 1(9) (2026)
- Minimum Wages for Tipped Employees (table by state) (2026-07-01)
Federal rules: how the deduction works. Nearby: Oregon, Idaho, Utah, Arizona, California.
Figures verified against primary sources on