Jurisdiction detail
Texas tax guide
A seeded subnational profile for Texas, built on the schema from the world-class expansion plan.
Country
United States
Tax year
2026
Authority
Texas Comptroller of Public Accounts
Overview
Texas is attractive because there is no individual income tax, but founders should not translate that into no compliance. Texas still runs a franchise-tax and information-reporting system that can create problems even when no tax is ultimately due.
Individual income tax
This jurisdiction does not impose its own individual income tax.
Type: none
Business tax
Texas does not use a traditional corporate income tax. It generally imposes a franchise tax and annual information reporting obligations on taxable entities.
Sales or indirect tax
Texas imposes a 6.25% state sales and use tax, and local jurisdictions can add up to 2% more for a maximum combined rate of 8.25%.
Base rate: 6.25%
Remote sellers and in-state sellers should review permit, collection, and reporting rules on the Comptroller site.
Deadlines and forms
Annual franchise tax reports and related information reports are generally due May 15 each year.
Official authority
Visit Texas Comptroller of Public AccountsPrimary sources
- Franchise TaxVerified 2026-05-01
- Annual Report InstructionsVerified 2026-05-01
- Sales and Use TaxVerified 2026-05-01
- Franchise Tax OverviewVerified 2026-05-01
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.