When Are Income, Property, and Sales Taxes Due in Texas?

Understanding tax deadlines is important for individuals and businesses operating in Texas. Tax obligations extend across federal, state, and local government levels, each with distinct due dates and requirements. Staying informed about these deadlines helps ensure compliance and avoids potential penalties.

Federal Income Tax Deadlines

Federal income tax deadlines apply nationwide. For most individual taxpayers, Form 1040 is due by April 15th of the year following the tax year.

Businesses have specific filing deadlines. S-corporations and partnerships file by March 15th, while C-corporations follow the April 15th deadline.

Many self-employed individuals and those with significant income not subject to withholding must make quarterly estimated tax payments. These are due on April 15th, June 15th, September 15th, and January 15th of the following year. If any of these dates fall on a weekend or holiday, the deadline shifts to the next business day. These payments help prevent a large balance due or potential penalties at year-end.

If more time is needed to file a federal income tax return, an extension can be requested. Individuals use IRS Form 4868 for an automatic six-month extension, extending the deadline to October 15th. Businesses use IRS Form 7004 for a similar extension. Filing an extension grants additional time to file, but not to pay taxes owed. Any estimated tax liability should still be paid by the original deadline to avoid penalties.

Texas State Tax Deadlines

Texas does not impose a state income tax on wages, but it does have other state-level taxes with their own deadlines.

For sales tax, businesses are assigned a filing frequency—monthly, quarterly, or annually—based on their sales volume. Taxpayers can verify their assigned filing frequency through the Texas Comptroller of Public Accounts website.

Due dates for sales tax are:
Monthly filers: 20th of the month following the reporting period (e.g., April sales tax due May 20th).
Quarterly filers: April 20th (Jan-Mar), July 20th (Apr-Jun), October 20th (Jul-Sep), and January 20th (Oct-Dec).
Annual filers: January 20th for the previous year’s sales.

The Texas Franchise Tax applies to businesses organized in Texas or doing business within the state. The annual report and any associated payment are due by May 15th each year. This tax is a privilege tax, distinct from income tax.

Businesses file this report online through the Texas Comptroller’s Webfile system, though mail filing is an option.

Other state taxes also have specific due dates. Motor vehicle sales tax is due at the time of vehicle registration. This tax is 6.25% of the sales price, or the standard presumptive value for private-party used vehicle sales, whichever is higher.

Hotel occupancy tax also has monthly or quarterly deadlines, similar to sales tax, depending on the volume of tax collected. These state taxes can be remitted electronically through the Texas Comptroller’s Webfile system or by mail.

Texas Property Tax Deadlines

Property taxes in Texas are locally assessed and collected, funding local services such as schools, cities, and counties.

The property tax cycle begins with appraisal districts determining property values as of January 1st each year. Notices of appraised value are mailed to property owners between April and May.

Tax bills are mailed out starting in October. Property taxes are due upon receipt of the bill and become delinquent if not paid by January 31st of the following year.

If payment is not made by January 31st, penalties and interest begin to accrue starting February 1st. For example, a 6% penalty and 1% interest are applied on February 1st, with additional penalties and interest accumulating each month taxes remain unpaid, potentially reaching a 12% penalty by July 1st. An additional collection penalty of up to 20% may be added if legal action is taken to collect delinquent taxes.

Certain taxpayers may qualify for special payment options. Homeowners aged 65 or older or those with a disability may be eligible to pay their property taxes in four equal installments, with payments due before February 1st, April 1st, June 1st, and August 1st.

Property owners also have the right to protest their appraised value. The deadline to file a property tax protest with the appraisal review board is May 15th, or 30 days after the notice of appraised value is mailed, whichever date is later.

Property taxes can be paid via online portals provided by county appraisal districts or tax assessor-collectors, mail, or in-person payments.