Skip to main content
capitalgaintaxcalc.com
CalculatorsStatesStrategiesMethodology

Texas Real estate Capital Gains Tax 2026: No state tax

Texas Real estate capital gains in this model: No state tax. Use this calculator to stack federal long-term or short-term tax, NIIT when it applies, and Texas's modeled treatment. Texas has no state income tax on this gain in the model, so the state line should be $0 while federal tax and NIIT can still apply.

Rates last verified: August 2026

Capital Gains Calculator

Federal · NIIT · All 50 states

2026 ratesIRS verified

Follow the three steps, save the sale, then calculate. Required fields are marked with *.

Your tax profile

These apply to every sale in this estimate.

What you sold

Prices and quantity for this lot. Give it a name if you will add more than one sale.

Asset type

When you bought and sold

The IRS uses these dates to decide short-term vs long-term rates.

Next: Save this sale to the order log, then click Calculate now. Tax results do not update until you calculate.

Order log

Sales included in this tax estimate.

Please fill in the details to see your results. Follow the three steps on the left, then save a sale here.

Texas tax on real estate

Texas does not levy a state income tax on real estate gains in this model, so the state line should be $0. Federal tax and NIIT can still apply.

Federal rules for real estate: Primary-residence sales may use IRC Section 121 ($250,000 / $500,000). Investment property may use a 1031 planning deferral and can include unrecaptured Section 1250 depreciation. This estimate is not Form 8824. Holding period still matters for LTCG vs STCG except where a longer QSBS or real-estate test applies.

Open the parent Texas calculator for a generic sale, or the national Real estate lander for asset-only copy. Nearby states below keep the same real estate preset so you can compare residency. Estimates are not tax advice.

This real-estate illustration is an investment property, so Section 121 does not apply. Depreciation recapture and a 1031 preview are separate from this three-row gain table. The table is not Form 8824.

Texas has no state income tax on capital gains in this model, so the state line is $0 on a stock sale, a crypto disposal, or a home sale. That is not an exemption you claim on a Texas capital-gains form. There is no such state tax in the estimate.

Federal brackets and the 3.8% NIIT still apply. Moving to Texas does not erase tax another state can claim on real property located there, or on income while you were still a resident of that state.

Rates last verified: August 2026. Official source: https://comptroller.texas.gov/.

Texas calculatorReal estate (all states)U.S. Capital Gains Tax CalculatorSection 1211031 exchange

Illustrated tax on a long-term gain

Real estate held long enough for long-term treatment in Texas. Investment real estate does not use Section 121 in this table. QSBS uses a more-than-five-year hold.

GainFederalNIITTexasTexas state tax
$25,000.00$3,750.00$0.00$0.00$0.00
$100,000.00$15,000.00$0.00$0.00$0.00
$250,000.00$37,500.00$4,940.00$0.00$0.00

Single filer, tax year 2026, $80,000.00 of other taxable income. Texas is the no-tax comparison. Illustration only, not your return.

FAQ

Texas Real estate FAQs

How does Texas tax real estate capital gains?

Texas does not levy a state income tax on real estate gains in this model, so the state line should be $0. Federal tax and NIIT can still apply.

Does Texas follow Section 121 or 1031 automatically?

This calculator models federal Section 121 on a qualifying home sale and a 1031 planning path for investment property. Texas conformity can differ from federal law. Confirm Texas home-sale and like-kind rules before you close.

Which IRS forms apply to a Texas real estate sale?

Plan around closing statements, Form 8949, Schedule D, and Form 8824 if you complete a 1031. Texas may require its own income-tax return when the state line is not $0. NIIT, if any, is computed on Form 8960.

If I sell real estate while living in Texas, is state CGT always $0?

In this model the Texas line is $0 for real estate. Another state can still tax the gain if you are a resident there or if the asset is sourced there (especially real estate). Federal tax still applies.

What does the Texas Real estate illustration assume?

The Texas Real estate rows use a single filer with $80,000 of other income and a long-term gain in 2026. This real-estate illustration is an investment property, so Section 121 does not apply. Depreciation recapture and a 1031 preview are separate from this three-row gain table. The table is not Form 8824. Texas is the no-tax comparison, not a second residency.

Same asset, nearby states