State tax profile · 2026

Taxes in Texas

Every state-level tax in Texas, in one place—income, sales, property, corporate, estate, transfer, and excise taxes. Figures sourced from the IRS, U.S. Census Bureau, and Tax Foundation.

Texas collects no individual income tax, so the state's revenue picture differs sharply from most others. What stands out in the available data is how little stands out: none of its tax rates land in the top or bottom three nationally, placing them squarely in the middle. That means no single alternative levy clearly carries the load in place of an income tax. The state instead draws on whatever sales, property, or excise charges apply, but the figures given here show no standout rate to point to. Anyone comparing Texas with other states should recognize that its funding approach rests on taxes that rank neither especially heavy nor especially light.

State Income Tax3
None
no state income tax
Sales Tax3
8.20%
state 6.25% + local
Property Tax1
1.18%
median of 250 counties
Corporate Tax3
0.00%
none
Cigarette Tax3
$1.41
per pack of 20
Gas Tax4
20.00¢
per gallon
Beer Tax5
$0.194
per gallon
Wine Tax6
$0.200
per gallon
Spirits Tax7
$2.400
per gallon

State income tax

None no state income tax.

Sales tax

The combined state + local sales tax rate is 8.20%. State rate 6.25% plus an average 1.95% local.

Estate & inheritance tax

Texas imposes no state estate or inheritance tax—only the federal estate tax applies.

Real estate transfer tax

Texas levies a transfer tax of 0.000% — No state transfer tax.

Cigarette Tax

Texas levies a cigarette tax of $1.41 per pack of 20. Federal excise adds $1.01 per pack.

Gas Tax

Texas levies a gas tax of 20.00¢ per gallon. Federal excise adds 18.4¢ per gallon. Excludes local taxes and environmental/carbon-related costs.

Beer Tax

Texas levies a beer tax of $0.194 per gallon. Federal excise adds $0.113–$0.581 per gallon depending on brewery size.

Wine Tax

Texas levies a wine tax of $0.200 per gallon. Federal excise adds $1.07 per gallon (11% still wine). MS, NH, PA, UT, WY are control states with no published excise rate.

Spirits Tax

Texas levies a spirits tax of $2.400 per gallon. Federal excise adds $5.40 per gallon (40% ABV). NH and WY are control states with an effective $0.00 rate.

Property tax by county

The state's median county effective property tax rate is 1.18%. Compare counties below for local rates.

Counties in Texas by property tax rate

CountyEffective rateMedian home value
El Paso County2.03%$180,400
Menard County1.95%$108,500
Mitchell County1.86%$85,800
Fort Bend County1.86%$374,500
Crosby County1.83%$80,900
Hansford County1.81%$124,800
Webb County1.80%$189,900
Stonewall County1.79%$48,600
Lynn County1.77%$147,300
Bexar County1.73%$262,200
Fisher County1.73%$78,600
Sherman County1.72%$146,900
Swisher County1.72%$86,300
Terry County1.69%$105,400
Willacy County1.69%$73,600
Kaufman County1.68%$320,900
Concho County1.68%$107,400
Hays County1.66%$399,800
Brazoria County1.66%$301,600
Tarrant County1.65%$323,900
Wichita County1.64%$153,700
Harris County1.62%$276,600
Dawson County1.62%$103,400
Hidalgo County1.62%$140,900
Denton County1.61%$437,200
Williamson County1.61%$447,000
Wilbarger County1.60%$89,400
Knox County1.60%$77,300
Nueces County1.59%$208,800
Jones County1.59%$96,500
Sources
[1] U.S. Census Bureau — ACS 5-Year (2023) — Median home value (B25077), median real-estate taxes (B25103), median household income (B19013), per-capita income (B19301).
[2] IRS — Statistics of Income — County income, AGI, and real-estate taxes paid.
[3] Tax Foundation — State income, sales, corporate, and estate/inheritance tax rates.
[4] Tax Foundation — 2026 Gas Taxes by State — State gasoline and diesel excise tax, dollars per gallon, July 2026. Excludes local taxes, gross-receipts taxes, and environmental/carbon-related burden. Federal excise is an additional $0.184/gal.
[5] Tax Foundation — Beer Taxes by State, 2026 — State beer excise tax per gallon (off-premise, 4.7% ABV assumption). Federal excise adds $0.113–$0.581/gal depending on brewery size.
[6] Tax Foundation — Wine Taxes by State, 2026 — State wine excise tax per gallon (11% ABV non-carbonated, 750ml). MS/NH/PA/UT/WY are control states with no published rate.
[7] Tax Foundation — Distilled Spirits Taxes by State, 2026 — State spirits excise tax per gallon (40% ABV, 750ml). NH/WY are control states with an effective $0.00 rate.