Learn about business taxes
Texas does not have a state personal income tax, but businesses operating in the state may be subject to several state taxes depending on their structure, industry, and activity. The Texas Comptroller administers state business taxes and provides online filing and payment options.
Sales and use tax
Most businesses that sell taxable goods or services in Texas are required to collect and remit sales and use tax. The base state sales tax rate is 6.25%. Local taxing authorities can add up to 2% more, for a combined maximum of 8.25%. The Comptroller’s site has information about applying for a sales tax permit, local sales and use tax rates, payment due dates and options, and more.
Franchise tax
Each taxable entity formed in Texas or doing business in Texas must file and pay franchise tax. This includes corporations, LLCs, and other legal taxable entities. The Comptroller’s site has information about what entities are subject to franchise tax, how the tax rate is calculated, available credits, due dates, filing methods, and more.
Motor vehicle taxes and surcharges
When you buy a vehicle from a dealer or private party, Texas imposes a 6.25% motor vehicle sales tax on the purchase price. For private party sales, the taxable value is based on the Standard Presumptive Value (SPV), which is the state’s estimated value of the vehicle. Additional surcharges may also apply in certain circumstances. The Comptroller's site covers rates, exemptions, and how to calculate what you owe.
Tax filing and payment options
The Texas Comptroller offers online filing and payment options for most state taxes. You can also find current Texas tax forms in one place. If you are unsure which taxes apply to your business, the Comptroller's site has guidance organized by tax type and business situation.
Learn about property taxes
Texas has no state property tax. Local governments set tax rates and collect property taxes to provide many local services including schools, streets, roads, police and fire protection. The Texas Comptroller provides guidance, resources, and a statewide directory to help property owners understand the process and find their county's property tax information.
Property tax basics
Want to understand more about property taxes in Texas? The Comptroller's site explains property tax basics including how your property is appraised, how tax rates are set, when taxes are due, and what exemptions may apply to your property.
Property tax transparency
Local taxing units are required to be transparent about property tax rates and property owners have the right to participate in the process. The Truth in Taxation framework promotes transparency, accountability, and fairness in the taxation process, and the Texas Property Tax Directory provides a direct link to every county's Truth in Taxation website.