Nevada Short-Term Rental Laws (2026): State Rules, City Limits and Taxes
Short-term rentals are legal in Nevada, and in the one county that matters most they are legal only on paper: Assembly Bill 363 (2021) ordered Clark County and its larger cities to license and regulate rentals, the county capped licenses at 1 percent of housing and issued 228 of them against more than 16,000 listings, a federal judge then blocked it from enforcing the license requirement, and since September 2, 2026 the county has required Airbnb and Vrbo to refuse payment for any unlicensed stay instead. The rest of the state, Reno and Washoe County included, runs ordinary permit programs that AB 363 never touched.
This guide is for hosts in Las Vegas, Henderson, unincorporated Clark County, Reno, Sparks and Lake Tahoe who need the state law, the local regimes, the lodging tax and the litigation calendar in one place, as part of our state-by-state roundup. Reviewed October 13, 2026. Not legal advice; confirm with the Department of Taxation, Clark County Business License or your city before acting.
Key facts
- AB 363 (2021) required a county of 700,000 or more residents (Clark) and its cities of more than 25,000 (Las Vegas, Henderson, North Las Vegas) to authorize and license short-term rentals and regulate accommodations facilitators, setting minimum standards that local governments may exceed; Clark County adopted its ordinance June 21, 2022.
- Clark County's application window closed August 21, 2023 and never reopened; as of the September 14, 2026 Ninth Circuit argument the county had approved 175 licenses and denied 141 with about 500 undecided, against a cap of roughly 3,000 and more than 16,000 listings.
- U.S. District Judge Miranda Du enjoined the county's platform provisions on August 28, 2025 (Section 230) and its license requirement, fines and liens on December 17, 2025 (due process); the county voted January 6, 2026 to appeal, and the Ninth Circuit has not ruled.
- On August 18, 2026 the commission voted 5-0 for an ordinance barring platforms from accepting payment for unlicensed rentals in unincorporated Clark County, effective September 2, 2026, with penalties of $500 and then $1,000 per violation.
- Nevada has no statewide lodging tax; Airbnb's Nevada page lists combined transient lodging taxes of 10.5 to 13.38 percent in unincorporated Clark County, 13 percent in Henderson, 13 to 13.38 percent in Las Vegas and 13 to 13.5 percent in Reno, Sparks and Washoe County, collected by the platform.
Statewide rules
Nevada legislates for Clark County and lets everyone else alone. AB 363 was written to end the county's 1998 prohibition on rentals of fewer than 31 days in residential neighborhoods by compelling a licensing ordinance, and it set the floor: a state minimum separation of 660 feet between licensed rentals, which Section 10.5 of the bill lets the county exceed (the county and Henderson use 1,000 feet), occupancy and insurance standards, and duties for the "accommodations facilitators" that list the units. Counties under 700,000 residents, which is every county but Clark, can regulate or not as they choose.
There is no state rental license. Clark County's FAQ says a county business license is required to operate, and vendor guides add that operators need a Nevada state business license from the Secretary of State; confirm the state license point with the Secretary of State's office before relying on it. There is no state safety inspection regime (Clark County's annual inspections are local) and no state platform data-sharing statute beyond what AB 363 requires of facilitators in the covered jurisdictions.
The county's ordinance was among the strictest in the country from the start: annual inspections, a 24/7 local representative, noise monitoring, the 1,000-foot rule, a 2,500-foot buffer from resort hotels and a license cap of 1 percent of housing stock. It then issued almost no licenses, which is how the host association won its injunction: the court found the licensing scheme likely violated due process, not that the county lacked power to license. We traced that history in Clark County short-term rental license: the 3-year backlog.
The 2025 Legislature passed no rental bill, and the next regular session is 2027. HOA covenants apply as everywhere; the record is in what courts have actually held about short-term rentals.
Major cities and counties
| Jurisdiction | Can you operate? | Key requirement | Haven coverage |
|---|---|---|---|
| Unincorporated Clark County | Only with a county license, and the window has been closed since August 21, 2023; owner enforcement is enjoined, but since September 2, 2026 platforms may not take payment for unlicensed stays | Business license, annual inspection, 24/7 local representative, 1,000-foot separation, 2,500 feet from resorts; license displayed on listings | The Aug. 18 vote, what starts September 2, the license backlog |
| City of Las Vegas | Owner-occupied rentals only, reported capped at three bedrooms | City license; 13 to 13.38 percent transient lodging tax | — |
| Henderson | Yes, with a city license and a 1,000-foot separation | City license; 13 percent tax, processed in about two weeks per KTNV | — |
| North Las Vegas | Yes, with a city license | City license, reportedly issued within three business days | — |
| Reno and Sparks | Yes, with city permits; a short-term rental is a stay of fewer than 28 consecutive days | City permit; 13 to 13.5 percent lodging tax | — |
| Washoe County (Incline Village, Crystal Bay) | Yes, under the county ordinance first adopted in 2021 and amended since | County permit with tier and occupancy rules; confirm the current tier | — |
The three Clark County cities process licenses in days or weeks while the county processed about six applications a week in 2025. Where the parcel sits, not how good the application is, decides whether a Las Vegas-area host can be licensed this year.
Taxes
Nevada sets no statewide lodging tax rate. Each county and city levies a transient lodging tax under its own authority, and the Las Vegas Strip's gaming corridor adds a stadium district increment that pushes the top rate to 13.38 percent. Airbnb's Nevada page shows it collecting these taxes on the listing price plus cleaning and guest fees for the first 30 nights in unincorporated Clark County and the first 31 in Henderson and Las Vegas, and at 13 or 13.5 percent in Reno, Sparks and Washoe County; stays beyond the night threshold are exempt where the host offers only long-term stays. Vrbo's coverage follows its own agreements with each jurisdiction.
A direct booking is the host's to tax. You register with the county or city transient lodging tax office (Clark County's Transient Lodging Tax program for unincorporated areas, the city for Las Vegas, Henderson, North Las Vegas, Reno and Sparks), collect the local rate on the same base the platforms use and file on the local calendar. Hosts who market a Las Vegas home and a Tahoe cabin on one direct site carry two unrelated rate structures, which is what Haven's tax and accounting tooling stores per property, with state, county, city and district rates and cited AI rate suggestions.
Two cautions. The platform ordinance reaches only unlicensed listings on hosting platforms; a direct booking site is not a hosting platform, but the license requirement attaches to the rental itself, so an unlicensed unit booked direct carries the same legal exposure once owner enforcement resumes. And the lodging tax applies whether or not the license exists.
What changed in 2025 and 2026
- August 28, 2025: Judge Du enjoined the platform provisions of Clark County Code Chapter 7.110 on Section 230 grounds.
- December 17, 2025: A second preliminary injunction blocked the county's license requirement, daily fines and liens against owners.
- January 6, 2026: The commission voted to appeal.
- August 4, 2026: The county introduced the platform ordinance; by August 5 it had issued 228 licenses against more than 16,000 listings.
- August 18, 2026: The commission approved the ordinance 5-0 after 26 public comments.
- September 2, 2026: Platforms became prohibited from accepting or facilitating payment for unlicensed rentals in unincorporated Clark County, with $500 and $1,000 penalties.
- September 14, 2026: The Ninth Circuit heard the county's appeal of the injunctions and took the case under advisement; the county reported 175 approvals, 141 denials and about 500 pending applications.
- Not changed: The 2025 Legislature passed no rental bill; Reno, Sparks and Washoe County kept their permit programs.
How to stay compliant
- Identify the jurisdiction precisely: the county's rules, cap and booking ban apply only to unincorporated Clark County, and each city runs its own program.
- If you hold a Clark County license, make sure the number appears on every listing exactly as issued; electronic verification fails on a transposed digit as readily as on a missing license.
- If you cannot obtain a license, treat the September 2, 2026 booking ban as the operating constraint; the injunction paused fines, not the licensing requirement.
- Register for transient lodging tax with the county or city and file for every direct booking.
- Carry the liability coverage and the local representative the ordinance requires, and keep inspection and noise-monitoring records.
- In Las Vegas, confirm the owner-occupancy and bedroom limits before buying; in Henderson and the county, measure the 1,000-foot separation from other licensed rentals.
- In Reno, Sparks and Washoe County, confirm the permit tier and occupancy limits and renew on time.
- Watch the Ninth Circuit: a ruling for the county restores owner-side fines and liens; a ruling against it leaves the platform ordinance as the county's only tool and invites a new challenge.
FAQ
Is Airbnb legal in Nevada?
Yes. State law requires Clark County and its larger cities to license short-term rentals, and other counties regulate as they choose. In unincorporated Clark County a license is required, the application window has been closed since August 2023, and since September 2, 2026 platforms may not take payment for unlicensed stays.
Do I need a state license to host in Nevada?
There is no state rental license. You need the county or city license or permit where you operate, a transient lodging tax registration for direct bookings and, according to county and vendor guidance, a business license; confirm whether a Nevada state business license applies to your situation with the Secretary of State.
What taxes do I pay on a Nevada short-term rental?
A county or city transient lodging tax, since Nevada has no statewide rate: about 13 percent in most of the Las Vegas area, 13.38 percent in the Strip corridor and 13 to 13.5 percent around Reno. Airbnb collects it on platform bookings; you collect and file it on direct bookings.
Can my Nevada city ban short-term rentals?
In Clark County and its cities over 25,000 residents, no: AB 363 requires them to allow and license rentals, though with caps, spacing and owner-occupancy rules that can make a license unobtainable. Elsewhere, a county or city may regulate or prohibit as it sees fit.
What changed in 2025 and 2026?
Two federal injunctions in August and December 2025 stopped Clark County from enforcing its platform rules and its license requirement against owners; the county appealed, argued at the Ninth Circuit on September 14, 2026, and in the meantime adopted a platform booking ban effective September 2, 2026.
Sources
- Clark County — Short-term rentals: frequently asked questions (accessed October 2026)
- Nevada Legislature — Senate Committee on Revenue and Economic Development minutes on AB 363 (2021) (accessed October 2026)
- Airbnb — Occupancy tax collection and remittance by Airbnb in Nevada (accessed October 2026)
- Las Vegas Sun — Clark County Commission targets booking sites in 5-0 vote over unlicensed short-term rentals (accessed October 2026)
- FOX5 Vegas — Clark County approves ordinance blocking booking payments for unlicensed short-term rentals (accessed October 2026)
- KTNV — Clark County Commissioners unanimously pass new ordinance on short-term rentals (accessed October 2026)
- The Nevada Independent — The Indy explains: Nevada's new short-term rental law and what it means for companies such as Airbnb (accessed October 2026)
- Las Vegas Review-Journal — Nevada judge contemplating decisions on short-term rentals, Airbnb in Clark County (accessed October 2026)
- ShortTermRentalz — Clark County targets platforms in STR enforcement crackdown (accessed October 2026)
- Nevada Real Estate Group — Reno and Washoe County short-term rental rules for 2026 (accessed October 2026)
