State Reference · Tax Year 2026
Texas (TX)
No personal income tax
Texas Comptroller of Public Accounts · Main form: None · Due N/A
Rates & brackets
Top rate0%
Standard deductionN/A
Filing logistics
Main formNone
Filing dueN/A
E-file portalN/A
AgencyTexas Comptroller of Public Accounts
Major credits
No state income tax credits — no personal return required.
Sales & property tax
Sales tax6.25% state + up to 2% local (8.25% max combined)
Property taxLocally assessed; $100,000 homestead exemption (2023 constitutional amendment)
Preparer notes
- No personal return.
- Franchise (margin) tax applies to businesses with revenue over $2.47M (2024/25 threshold).
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.