Nevada has no state estate tax, no state inheritance tax, and no state personal income tax. The Nevada Constitution prohibits a state income tax, and an inheritance tax is barred. Nevada also does not charge a separate state 'probate tax' on the value of the estate.

State Estate Tax

Inheritance Tax

State Income Tax

Federal estate tax info

Federal estate tax only applies to estates exceeding $15,000,000 (2026).

Who Inherits Without a Will?

Intestate succession determines who receives a Nevada decedent's probate property when there is no valid will.

View spouse inheritance rules

Community property of a married decedent100% of the community property

Under NRS 123.250, the surviving spouse owns one-half of the community property outright and, absent a will, receives the decedent's one-half as well.

Decedent's separate property; surviving spouse and only one child (or the issue of one deceased child)1/2

NRS 134.040(1): if the decedent leaves a surviving spouse and only one child, or the lawful issue of one child, the separate estate goes one-half to the surviving spouse and one-half to the child or that child's issue.

Decedent's separate property; surviving spouse and more than one child living (or a child plus issue of a deceased child)1/3

NRS 134.040(2): with a surviving spouse and more than one child, the separate estate goes one-third to the surviving spouse and the remainder in equal shares to the children and the issue of any deceased child by representation.

Decedent's separate property; surviving spouse, no issue, both parents living1/2

NRS 134.050: with a surviving spouse and no issue, if both parents survive, one-half goes to the surviving spouse, one-fourth to one parent, and one-fourth to the other parent.

Decedent's separate property; surviving spouse, no issue, one parent living1/2

NRS 134.050: with a surviving spouse and no issue, if only one parent survives, one-half goes to the surviving spouse and one-half to the surviving parent.

Decedent's separate property; surviving spouse, no issue, no parents, but siblings (or their issue)1/2

NRS 134.050: with a surviving spouse, no issue, and no surviving parent, one-half of the separate property goes to the surviving spouse and the other one-half goes in equal shares to the brothers and sisters and the lawful issue of any deceased sibling.

Decedent's separate property; surviving spouse but no issue, parents, or siblings100% of the separate property

NRS 134.050: if the decedent leaves a surviving spouse but no issue, parent, brother, or sister (or their issue), the whole of the separate estate goes to the surviving spouse.

View order of inheritance (no spouse)

1Issue (children, grandchildren, and more remote descendants)The share not passing to a surviving spouse, or all if no spouse
2Parents (surviving parent or parents)If no issue, the separate estate passes to the surviving spouse and parents under NRS 134.050, or entirely to the parents if there is also no surviving spouse (NRS 134.050)
3Brothers and sisters and their issueIf no issue and no surviving parent, the separate estate passes to the decedent's brothers and sisters and the lawful issue of any deceased sibling by representation
4Next of kin in equal degree and more remote kindredIf no issue, parent, or sibling (or sibling's issue), the estate goes to the next of kin in equal degree; where there is more than one collateral line, distribution follows the nearest common ancestor rules of NRS 134.070

Nevada Homestead Protection

Nevada's homestead exemption is a statutory creditor exemption under NRS Chapter 115. It protects a dollar-capped amount of equity in a dwelling, mobile home, or condominium that the claimant occupies as a primary residence from forced sale to satisfy most general creditor judgments. Under NRS 115.010 the exemption extends to equity not exceeding $605,000 in value.

Creditor protection: read the statute text

Equity not exceeding $605,000 in value (NRS 115.010(2)); reverify the current adjusted amount under SB 142 (2025)

Statute: NRS 115.010

Size limits & qualifications

Inside city limits: No acreage split modeled

Outside city limits: No acreage split modeled

Property types: Single-family dwelling occupied as a primary residence, Condominium unit occupied as a primary residence, Mobile or manufactured home occupied as a primary residence

Restrictions on leaving homestead in will

With spouse, no minor children:

No state-level homestead devise restriction is modeled. A surviving spouse's interest is analyzed through community property (NRS 123.250), title, the deed-upon-death rules, intestacy, and the family allowance and set-apart property under NRS Chapter 146.

With minor children:

No state-level homestead devise restriction is modeled. Minor children's protections arise mainly through the set-apart property and family allowance of NRS Chapter 146 rather than a devise restriction.

Exempt Property

Nevada protects a surviving spouse and minor children through set-apart property and a family allowance under NRS Chapter 146, and protects a debtor's basic property from creditors through the exemptions in NRS 21.090. These protections are limited and source-specific.

View exempt items

Set-Apart Property (surviving spouse and minor children)

Under NRS 146.020 the court sets apart for the surviving spouse and minor children the homestead and the personal property exempt from execution under NRS 21.090. Property set apart this way is not subject to administration and vests in the surviving spouse and minor children.

The homestead and all personal property that is exempt from execution under NRS 21.090

Homestead (creditor exemption)

Equity in the primary residence is exempt from most creditor process under NRS 115.010. See homestead-law.json for the residence exemption context.

Equity up to $605,000 (reverify; SB 142 2025 adjustment)

Personal Property Exemptions (NRS 21.090)

NRS 21.090 exempts specific personal property such as necessary household goods, furnishings, electronics, wearing apparel, a family Bible and library to a cap, professional tools/library to a cap, one vehicle to an equity cap, certain insurance and retirement benefits, and other listed items, each subject to statutory dollar limits. Verify the current cap for each item.

Statutory item caps; several amounts are periodically adjusted

Motor Vehicle (creditor)

NRS 21.090(1)(f) exempts the debtor's equity in one motor vehicle up to the statutory cap (with a higher amount for a vehicle equipped for a person with a disability). Verify the current cap.

One vehicle up to the statutory equity cap; verify current amount

Tools of Trade (creditor)

NRS 21.090(1)(d) exempts the tools, instruments, materials, library, and equipment necessary to carry on the debtor's trade, business, or profession up to the statutory cap.

Professional/trade tools, library, and equipment up to the statutory cap; verify current amount

Retirement Plans

NRS 21.090(1)(r) and related federal law exempt many retirement and pension benefits when statutory requirements are met. Confirm the current limit.

Generally exempt up to statutory and federal limits

Family Allowance

A reasonable allowance set by the court (no fixed statewide dollar figure) - If the property set apart under NRS 146.020 is insufficient for the support of the surviving spouse and minor children, the court may make a reasonable allowance out of the estate as is necessary for the maintenance of the family according to their circumstances, during the progress of the settlement of the estate.

Nevada Probate Questions

How much does probate cost in Nevada?

Nevada probate filing fees vary by county and type of administration. Typical costs include the court filing fee plus certified copy fees, publication notice fees where notice is required, and potential bond premiums. Use our free Nevada fee calculator for county-specific estimates.

How long does probate take in Nevada?

The timeline varies by type: Formal Probate typically takes 6-12+ months, while Simplified Probate and Small Estate Procedures are usually much faster, depending on the county and the estate.

Do I need an attorney for probate in Nevada?

Attorney requirements vary by probate type and local practice. Attorney review is recommended for formal administration and whenever you are unsure which procedure applies.

Nevada Probate Guide

Find Your County

Types of Probate in Nevada

Nevada Probate Filing Offices by County

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