Skip to main content

Nevada law

Estate Planning Laws in Nevada.

Nevada estate administration runs through the District Court's probate division. Nevada is one of the most estate-planning-friendly states: it has no state estate tax, no state inheritance tax, no state income tax, and unusually strong dynasty-trust and asset-protection-trust statutes. The Nevada Self-Settled Spendthrift Trust (Nev. Rev. Stat. § 166.040) permits grantors to shield assets in a trust from future creditors after a 2-year seasoning period — among the strongest domestic asset-protection frameworks. Nevada recognizes holographic wills and offers a Small Estate Affidavit for estates under $25,000.

Last verified: 2026-04-17

State law

Key Nevada Statutes

Execution of WillsNRS 133.040

A will must be in writing, signed by the testator (or by another at the testator's direction in the testator's presence), and attested by at least 2 competent witnesses.

Holographic WillsNRS 133.090

A will is valid as a holographic will if entirely written, dated, and signed in the testator's handwriting, even without witnesses.

Nevada Self-Settled Spendthrift TrustNRS 166.040

Nevada permits grantors to establish self-settled spendthrift trusts (a.k.a. Nevada Asset Protection Trusts). After a 2-year seasoning period, future creditors generally cannot reach trust assets — among the most protective domestic trust statutes in the U.S.

Nevada Uniform Trust CodeNRS Chapter 163

Nevada has adopted modern trust-code provisions with provisions favorable to dynasty trusts (365-year perpetuities period) and directed trusts.

Small Estate AffidavitNRS 146.080

Estates with gross personal property value not exceeding $25,000 ($100,000 for a surviving spouse) may be transferred by affidavit 40 days after death.

Spousal Community PropertyNRS Chapter 123

Nevada is a community-property state. Property acquired during marriage is generally presumed community property. At death, one-half of the community property passes to the surviving spouse; the decedent's half passes by will or intestate succession.

Advance Directive — Living Will and DPA for Health CareNRS 449A.400 et seq.

Authorizes living wills and durable powers of attorney for health care. Providers must follow valid directives.

No State Estate or Inheritance TaxNevada does not impose either tax

Nevada imposes neither an estate tax nor an inheritance tax, making it one of the most tax-friendly states for estate planning.

State law

Official Sources

Not Legal Advice

This page summarizes publicly available statutes and rules for informational purposes only. It does not constitute legal advice, and no attorney-client relationship is created by viewing this content. Laws change — always verify with the primary source or consult a licensed attorney in Nevada.

Next step

Move from state law into guided help or attorney search.

If you want help applying this information to your situation, start with guided help or browse attorneys for this issue in Nevada.