Texas does not have a broad state income tax on wages. Regular wage and salary income is generally not taxed by Texas at the state level, but your paycheck can still be reduced by federal income tax, Social Security, Medicare, benefit deductions, retirement contributions, and other payroll items.
This page brings the Texas tax picture together in one place: the state income tax treatment, Texas deduction or exemption tables available in our database, local income tax treatment, and the combined federal and FICA rate that still applies to your income.
Texas state income tax brackets
Texas has no state income tax for 2026. Wages there are subject to federal income tax and FICA only.
Texas does not levy a broad state income tax on individual wages, so there are no Texas state wage income tax brackets to apply to regular employment income.
Texas deductions and exemptions
Texas has no state income tax for 2026, so no state deductions or exemptions apply.
The table above is included for consistency with the rest of the tax table library and to show the Texas treatment stored in the PaycheckNet database.
Texas local income taxes
Texas does not have a broad local wage income tax system layered on top of state income tax. Local sales, property, or other taxes may still apply separately.
What you actually pay in Texas
| Gross Income | Federal | Texas | FICA | Combined |
|---|---|---|---|---|
| Up to $16,100 | -7.65% | 0% | 7.65% | 0% |
| $16,100 – $28,500 | 10% | 0% | 7.65% | 17.65% |
| $28,500 – $66,500 | 12% | 0% | 7.65% | 19.65% |
| $66,500 – $121,800 | 22% | 0% | 7.65% | 29.65% |
| $121,800 – $184,500 | 24% | 0% | 7.65% | 31.65% |
| $184,500 – $200,000 | 24% | 0% | 1.45% | 25.45% |
| $200,000 – $217,875 | 24% | 0% | 2.35% | 26.35% |
| $217,875 – $272,325 | 32% | 0% | 2.35% | 34.35% |
| $272,325 – $656,700 | 35% | 0% | 2.35% | 37.35% |
| Over $656,700 | 37% | 0% | 2.35% | 39.35% |
Marginal rate = the tax on your NEXT dollar of gross income. Because the federal government and Texas each subtract their own deductions before applying brackets, the ranges here are expressed in gross income — the two bracket tables cannot simply be added together.
FICA is the employee share of Social Security and Medicare. It applies from the first dollar, stops on wages above the Social Security cap, and rises again where the Additional Medicare surtax begins.
| Gross Income | Federal Tax | Texas Tax | FICA | Total Tax | Take-Home Pay | Effective Rate |
|---|---|---|---|---|---|---|
| $30,000 | $1,420 | $0 | $2,295 | $3,715 | $26,285 | 12.4% |
| $50,000 | $3,820 | $0 | $3,825 | $7,645 | $42,355 | 15.3% |
| $75,000 | $7,670 | $0 | $5,738 | $13,408 | $61,593 | 17.9% |
| $100,000 | $13,170 | $0 | $7,650 | $20,820 | $79,180 | 20.8% |
| $150,000 | $24,734 | $0 | $11,475 | $36,209 | $113,791 | 24.1% |
| $200,000 | $36,734 | $0 | $14,339 | $51,073 | $148,927 | 25.5% |
| $300,000 | $68,134 | $0 | $16,689 | $84,823 | $215,177 | 28.3% |
| $500,000 | $138,134 | $0 | $21,389 | $159,523 | $340,477 | 31.9% |
Effective rate = total tax as a share of gross income. It is always lower than your top marginal rate, because only the last slice of income is taxed at the highest bracket.
The combined table shows what a Texas resident pays once federal tax and FICA are considered.
Social Security and Medicare
| Employee Rate | Wage Limit | |
|---|---|---|
| Social Security | 6.2% | First $184,500 of wages |
| Medicare | 1.45% | All wages (no cap) |
| Additional Medicare | 0.9% | Wages above $200,000 (single / head of household), $250,000 (married filing jointly), $125,000 (married filing separately) |
FICA comes out of every paycheck in every state and is separate from income tax. Employers pay a matching share on top of these employee rates; self-employed workers pay both halves through self-employment tax.
FICA applies the same way in Texas as it does across the rest of the country.
Work out your Texas take-home pay
Use the payroll calculator and select Texas as your state. To compare Texas against another state, use the tax comparison calculator.
Frequently asked questions
Does Texas have state income tax?
No. Texas does not have a broad state income tax on individual wages.
Do Texas workers still pay federal income tax?
Yes. Texas residents still pay federal income tax when their income is high enough to owe it. Social Security and Medicare taxes also still apply.
Does Texas have local income tax?
Texas does not have a broad local wage income tax system. Local sales, property, or other taxes may still apply separately.