It does not have a flash, so photos are kinda lame. But it has a camera on the front and the back. If you were outside and took a picture I am sure it would be ok provided it were daytime.
I've taken lots of photos, but I can't find any of them . . .
for taking pictures this tablet (next generation 2013 Nexus7) is not bad. I wouldn't rate it excellent but I would say it's definitely good. You can also upload a free cartoon camera app that is quite fun. But I would not use this as my go to camera. Also, this has both a front and a rear facing camera which makes it very flexible when taking pictures.
Nothing special for photos. But my guess is that if you are using this for a camera you are not a professional as this would be sacrilege. I think for the in the moment area, this serves it's purpose.
however, I am not a pro either and do not try to diagnose the picture for flaws. There is no flash though, so low light may not be all that great.
Its not the best but its not the worst. You could compare it to any 5MP camera phone but definitely not the iPhone or Lumia 41MP. Although it does have panoramic and 360 camera shots its just a tablet and works great for things like Skype.
While tablet cameras are usually not as good as the high end phones, the 5MP camera on the Nexus 7 has been excellent for use at work and home to document my activities and family... color well saturated, accurate color reproduction, sharp focus.... a very good tablet camera!