Free reference · Texas
Texas vehicle inventory tax rates, every county in one place
Every taxing unit in the Texas Comptroller's 2025 rate files, organized by county, with a calculator. Pick your county, check the units that tax your lot, and get the rate behind your 2026 monthly factor.
- Rate year
- 2025
- Applies to sales in
- 2026
- Counties
- 254
- Taxing units
- 4,862
Source: Texas Comptroller of Public Accounts, 2025 Rates and Levies (files dated January 28, 2026). These are 2025 adopted rates, which set the vehicle inventory tax factor for 2026 sales. The Comptroller notes the figures are subject to change.
How it works
What the vehicle inventory tax is
Texas dealers don't pay a lump-sum property tax on the vehicles on their lot. Instead, the dealer sets aside a small amount on each sale, every month, in an escrow account with the county tax assessor-collector. When the year's property tax bills come due, the collector pays the inventory tax out of that account.
Who pays: licensed Texas motor vehicle dealers, on vehicles sold from their inventory. Heavy equipment, boat and manufactured housing dealers have similar rules of their own; this reference covers motor vehicles.
The amount per sale is the sale price times a monthly factor. The factor is one-twelfth of the aggregate rate: the combined rate of every taxing unit (county, city, school district and special districts) that taxes the place your inventory sits.
The January 1 rule:the factor for a sale uses last year's rates at the location where your inventory is on January 1 of the sale year (Tax Code §23.122(a)(12)). That's why this page shows 2025 rates for 2026 sales.
Reading the rates: Texas rates are dollars per $100 of value. A rate of 0.5 means $0.50 for every $100.
Worked example · hypothetical
A $150,000 truck
Made-up numbers to show the math. Your county page has the real rates.
- Aggregate rate (the units that tax the lot, added up)
- 2.2664 per $100
- Monthly factor: 2.2664 ÷ 100 ÷ 12
- 0.0018886667
- Sale price × factor
- $150,000.00 × 0.0018886667
Pick your county
All 254 Texas counties
Each page lists the county, its cities, school districts and special districts with their 2025 rates, plus the calculator.
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Questions
Short answers
Which year's rates apply to a sale in 2026?
The 2025 adopted rates. The monthly factor for a sale is one-twelfth of the prior year's combined rate at the place your inventory sits on January 1 of the sale year (Texas Tax Code §23.122(a)(12)). So 2025 rates set the factor for 2026 sales, and 2026 rates, adopted later in 2026, will set it for 2027.
Why doesn't the calculator pick my taxing units for me?
The Comptroller's files list each taxing unit's rate and county, but not the addresses it covers. Many special districts, like utility districts, cover a few streets. Your appraisal district's property record for the lot lists every unit that taxes it, so check those same units in the calculator.
What does "not reported" mean?
The appraisal district didn't give the Comptroller that unit's rate. The unit still taxes property; ask the unit or your appraisal district for its rate and enter it in the calculator on your county's page.
Is this the same as the motor vehicle sales tax?
No. Sales tax is a separate tax on the buyer's purchase. The vehicle inventory tax is the dealer's property tax on inventory, paid a little at a time as vehicles sell.
Where do these numbers come from?
The Texas Comptroller's 2025 Rates and Levies files, which collect every county, city, school district and special district rate the appraisal districts report (Tax Code §5.091). TruckPublish publishes them as reported, without edits, from files dated January 28, 2026.
Source and date
Source: Texas Comptroller of Public Accounts, 2025 Rates and Levies (files dated January 28, 2026). These are 2025 adopted rates, which set the vehicle inventory tax factor for 2026 sales. The Comptroller notes the figures are subject to change.
General information, not tax advice. TruckPublish republishes the Comptroller's figures as reported and doesn't add or correct rates. Your county tax assessor-collector and appraisal district have the final word on what you owe.