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Every attempt has been made to provide current, accurate, and consistent data in this database. There may be some differences due to sources, methodologies, or timing of data-assembly.
Texas Taxes & Tax Rates

The chart below provides a quick overview of tax rates for all taxes administered by the Comptroller. You can find detailed information such as forms, publications, statutes, rules and more on any of these taxes by clicking the tax type in the chart.

Tax
Rate
$0.50 per month for each local exchange access line or equivalent local exchange access line
$0.50 per month for each wireless telecommunications connection
1% of the customer's intrastate long-distance charges each month
$1 per motor vehicle year
$0.01 per quart of automotive oil imported or sold in Texas
$2 per battery of less than 12 volts. $3 per battery with a capacity of 12 volts or more
6 1/4% (.0625) of sales price less trade in allowance
$0.55 per ton or $0.0275 for each 100 pounds or fraction of 100 pounds of taxable cement
For a conventional package of 20 cigarettes, the tax is $1.41 cents per pack. For a package of 25 cigarettes, the tax is $1.76 cents per pack
Cigars
  • one cent per 10 or fraction of 10 on cigars weighing three pounds or less per thousand;
  • $7.50 per thousand on cigars that weigh more than three pounds per thousand, sell at factory list price, exclusive of any trade discount, special discount, or deal, for 3.3 cents or less each;
  • $11 per thousand on cigars that weigh more than three pounds per thousand, sell at factory list price, exclusive of any trade discount, special discount, or deal, for more than 3.3 cents each and contain no substantial amount of non-tobacco ingredients; and
  • $15 per thousand on cigars that weigh more than three pounds per thousand, sell at factory list price, exclusive of any trade discount, special discount, or deal, for more than 3.3 cents each and contain a substantial amount of non-tobacco ingredients.
Other Tobacco Products (smoking or pipe tobacco, chewing tobacco, snuff)
  • 40 percent of the manufacturer's list price, exclusive of any trade discount, special discount, or deal.
10% (.10) of the gross sales price of any outdoor advertising of cigarettes or tobacco products in Texas
$0.02 per barrel of crude oil or condensate
Registration certificate: $150; occupation tax permit: $60; general business license: $200 for 50 or fewer machines, $400 for 51-200 machines, $500 for 201 or more machines; import license: $500; repair license: $50
Marihuana: $3.50 per gram, 4 oz. minimum; Other Substances: $200 per gram, 7 g. minimum; $2000 per 50 dosage units, 50 minimum, 50 unit increment
Oil production tax: 4.6% (.046) of market value of oil
$0.20 per gallon of diesel fuel
2% (in addition to sales tax)
Greater of .25% (.0025) per year of privilege period of net taxable capital or 4.5% (.0450) of net taxable earned surplus. For the initial report, the net taxable capital rate is prorated over the initial period
$0.20 per gallon of gasoline
6% (.06) of the cost of a room
Texas portion of the maximum allowed federal credit for state death tax
Varies each year as adopted by the Texas Department of Insurance and the Texas Workers' Compensation Commission
4.85% (.0485) of taxable premiums
Life, Accident and Health insurers: 1.75% (.0175)
Property and Casualty insurers: 1.6% (.016)
Reciprocal or Interinsurance Exchanges: 1.7% (.017)
Title insurers: 1.35% (.0135)
Tax rate is set by each of the member jurisdictions. Interstate carriers based in Texas report fuel tax paid in all member jurisdictions
$0.15 per gallon; Prepaid users: based on mileage and registered gross weight of vehicle
$0.50 of each administrative fee charged for a secondary mortgage loan; $1 of each administrative fee charged for a non-real property loan
5% of 65% or .0325 of the sales price stated on invoice
Percentage of gross receipts from business done in incorporated cities and towns, according to population:
  • 1,000 to 2,499 = .581% (.00581)
  • 2,500 to 9,999 = 1.07% (.0107)
  • 10,000 or more = 1.997% (.01997)
14% (.14) of gross receipts
10% (for contracts of 1-30 days) of gross receipts, less discount and separately stated fees for insurance, fuel, and damage assessments. 6 1/4% (.0625) for contracts exceeding 30 days but no longer than 180 days
6 1/4% (.0625) of sales price less trade in allowance
6 1/4 % (.0625) of gross receipts
10% of the total fees due for the registration of the truck-tractor or commercial motor vehicles
The rate for model years 1996 and earlier is 2.5 percent of the total consideration paid for the vehicle, while the rate for model years 1997 and later is 1 percent
Gas: 7.5% (.075) of market value of gas. Condensate Production Tax: 4.6% (.046) of market value of gas
Property and Casualty insurers: $.057 per policy in force at year end
Life, Accident, and Health insurers: $.057 per initial policy or certificate of coverage placed in force during the year
Health Maintenance Organizations: $.057 per initial policy or certificate of coverage placed in force during the year
Title insurers: $.057 per new owner policy written during the calendar year
2.42% (.0242) of taxable services
$1 per 300 pound barrel of oysters taken from Texas waters
Horse and Greyhound
1% for live pools in excess of $100 million but less than $200 million
2% for live pools in excess of $200 million but less than $300 million
3% for live pools in excess of $300 million but less than $400 million
4% for live pools in excess of $400 million but less than $500 million
5% for live pools in excess of $500 million
1% for simulcast pools (same species and cross species)
Varies according to the net total gallons of all petroleum products withdrawn:
$10.00: Less than 2,500
$20.00: 2,500 but less than 5,000
$30.00: 5,000 but less than 8,000
$40.00: 8,000 but less than 10,000
$20.00: Each 5,000 gallon increment on 10,000 gallons or more
1/6 of 1% (.001667) of gross receipts from rates charged to the ultimate customers in Texas
$0.50 for each delinquency charge in excess of $10
If the aggregate tax, assessment, and fee burden of another state exceeds the aggregate burden in Texas based on the same amount of premium writings, a retaliatory tax is imposed equal to the difference between the states
State - 6 1/4% (.0625)
City - 1% (.01) - 2% (.02), depending on local rate.
County - 1/2% (.005) - 1.5% (.015), depending on local rate.
Transit - 1/4 % (.0025) - 1% (.01), depending on local rate.
Special Purpose Districts - 1/8% (.00125) - 2% (.02), depending on local rate
.04875 per gallon
$1.03 per long ton of sulphur produced
2% (in addition to sales tax) on the sales or lease price of off-road, heavy duty diesel equipment
1.25% (.0125) of receipts from taxable telecommunications services that are subject to sales tax
Rate is set based on the premium volume each year to generate $15 million in revenue

Susan Combs
Texas Comptroller of Public Accounts