Texas

What's New



By the Numbers

Personal Income Tax Features (2015)
Range of Tax Rates N/A
Standard Deduction
  • N/A
  • Personal Exemption N/A
    Dependent Exemption N/A
    Earned Income Tax Credit (EITC) None
  • No broad based personal income tax
  • Corporate Income Tax Features (2015)
    Range of Tax Rates N/A
    Income Level at Which Top Rate Applies N/A
    Combined Reporting N/A
    Apportionment Factor (Payroll) N/A
    Apportionment Factor (Property) Yes
    Apportionment Factor (Sales) 0%
    Sales Tax Features (2015)
    State Sales Tax Rate 6.25%
    Average Local Sales Tax Rate 1.60%
    Average Combined State & Local Sales Tax Rate 7.85%
    State Sales Tax Treatment of Groceries Exempt
    Local Sales Tax Treatment of Groceries Exempt
    Number of Services Taxed 83 out of 168 surveyed (2007)
    Streamlined Sales Tax Membership No
  • Vendor Compensation available without ceiling
  • Sales tax applies to digital goods and services
  • Sales tax applies to digital goods and services
  • Property Tax Features (2015)
  • School, county, and municipal property tax rates are capped.
  • Provides school homestead exemption and local-option exemptions.
  • Other Tax & Revenue Features (2015)
    Gasoline Tax Rate (per gallon) $0.20
    Diesel Tax Rate (per gallon) $0.20
    Cigarette Tax Rate (per pack) $1.41
    Estate or Inheritance Tax No
    Net Lottery Sales Per Capita $141 (2010)
    Tax Policy Oversight
    Tax Expenditure Report Yes
    Tax Incidence Analysis Capability Multiple taxes

    Last updated January 13, 2015