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ViacomCBS, Inc. is Nickelodeon's parent company. It is an American multinational mass media conglomerate based in New York City. The corporation was formed via the merger of CBS Corporation and the second incarnation of Viacom on December 4, 2019, which were created from the split of the original Viacom in 2005. The company has interests in film, television, publishing and digital media.

ViacomCBS is the owner of ViacomCBS Domestic Media Networks, whose Kids and Family Group includes Nickelodeon, Nick at Nite, Nicktoons, Nick Jr. and TeenNick. It also owns Paramount Pictures, which collaborated with Nickelodeon Movies to release all productions except for Hotel for Dogs. ViacomCBS' overseas unit, ViacomCBS International Media Networks, manages all Nickelodeon networks outside of the United States. It is also a co-owner of the Rainbow SpA studio, which produces shows for Nickelodeon channels. ViacomCBS controls the Pluto TV app, which features a collection of Nick-based channels called Nick on Pluto TV.

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