Texas Income Tax Rates & Brackets — 2026
Texas does not levy an individual income tax in 2026. A resident earning $100,000 owes $0 in state income tax.
The Texas tax gauge at $100,000
Texas
$100,000 · Single · TY2026Texas tax brackets for 2026
Texas does not levy an individual income tax, so there are no brackets to publish.
What Texas costs at different incomes
Single filer, standard deduction, no dependents. Rank is out of 50 jurisdictions, lowest tax first.
| Gross income | Taxable income | State tax | Effective rate | Per month | National rank | vs median state |
|---|---|---|---|---|---|---|
| $50,000 | — | $0 | 0.00% | $0 | 8th of 50 | −$1,445 |
| $75,000 | — | $0 | 0.00% | $0 | 7th of 50 | −$2,548 |
| $100,000 | — | $0 | 0.00% | $0 | 7th of 50 | −$3,727 |
| $150,000 | — | $0 | 0.00% | $0 | 7th of 50 | −$6,066 |
| $250,000 | — | $0 | 0.00% | $0 | 7th of 50 | −$10,759 |
| $500,000 | — | $0 | 0.00% | $0 | 7th of 50 | −$22,130 |
| $1,000,000 | — | $0 | 0.00% | $0 | 7th of 50 | −$44,766 |
Texas income tax calculator
Change the income, filing status and number of dependents to see the bracket-by-bracket breakdown.
- Income
- $100,000
- Standard deduction
- —
- Exemptions
- —
- Taxable income
- —
This estimates state income tax only, using the standard deduction and personal/dependent exemptions. It does not model itemised deductions, most credits, retirement-income exclusions, or local income taxes. Your actual bill will differ. See how we calculate this and Texas's full brackets and sources.
Texas versus its neighbours
State income tax owed by a single filer on $100,000 in 2026.
What changed since 2025
Texas's rates, brackets and standard deduction are unchanged from 2025 to 2026.
| 2025 | 2026 | |
|---|---|---|
| Top marginal rate | 0% | 0% |
| Structure | none | none |
| Standard deduction (single) | None | None |
| Tax on $100,000 (single) | $0 | $0 |
Texas’s brackets, standard deduction and exemptions are unchanged from 2025, so there is no separate 2025 page — these figures are the 2025 figures.
Retirement income
How Texas treats retirement income in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Texas levies no individual income tax, so Social Security benefits are not taxed at the state level.
No individual income tax, so no pension income is taxed by Texas.
401(k), 403(b) and traditional IRA distributions are not taxed at the state level.
Not modelled: State and local taxes other than the individual income tax (property, sales, estate) are outside the scope of this dataset.
Source: Texas Comptroller of Public Accounts — Texas Taxes (retrieved 2026-09-03). Compare every state.
Capital gains
How Texas taxes a capital gain in tax year 2025. This is verified separately from the rate schedule above and can be for a different tax year.
Texas taxes no individual capital gain. Article VIII, section 24-a of the Texas Constitution, added by H.J.R. 38 in 2019, provides that "The legislature may not impose a tax on the net incomes of individuals, including an individual's share of partnership and unincorporated association income."
Short-term gains are treated the same way: Texas reaches no individual capital gain at any holding period.
Texas has no individual income tax base, so the federal gain is never picked up.
Not modelled: This record covers the individual income tax only. Texas business, excise and property taxes are outside its scope, and a gain realised through a business entity may still meet one of them.
Source: Texas Legislature — H.J.R. 38, 86th Legislature (2019) — Texas Constitution art. VIII, sec. 24-a (retrieved 2026-09-19). Compare every state.
Local income taxes
No state or local individual income tax is levied in Texas.
What else to know about Texas
- Texas levies no individual income tax.
- Article VIII, Section 24-a of the Texas Constitution provides that "[t]he legislature may not impose a tax on the net incomes of individuals, including an individual's share of partnership and unincorporated association income."
- That prohibition was added by H.J.R. 38 of the 86th Legislature (2019) and approved by voters as Proposition 4 at the election held November 5, 2019.
- Texas raises general revenue chiefly through sales and use tax, the franchise (margin) tax, local property taxes and severance taxes on oil and gas.
- Businesses may still owe the Texas franchise tax; the constitutional ban covers taxes on the net income of individuals.
Capital gains
Texas does not tax individual capital gains, because it levies no individual income tax.
What our figures leave out
Sources
- 1.Texas Comptroller of Public AccountsState revenue departmentTexas TaxesRetrieved
- 2.Tax FoundationResearch organisation (cross-check)State Individual Income Tax Rates and Brackets, 2026Retrieved
- 3.Texas Legislature OnlineState statuteH.J.R. No. 38, 86th Legislature, Regular Session (2019) — EnrolledRetrieved
Figures on this page were last checked against these sources on . Found something wrong? Report it.