What is the sales tax rate in Houston?
The combined sales tax rate in Houston, Texas is between 6.25% and 8.25% as of 2026. It is made up of the Texas statewide base rate of 6.25%, plus applicable Harris County and local district taxes. Houston sits within Harris County, and the rate can vary slightly across ZIP codes because of special district additions (see the ZIP breakdown below).
Sales tax in Texas is administered by the Texas Comptroller of Public Accounts, which collects and distributes tax on behalf of the state and its local jurisdictions. The rate applies to most retail sales of tangible personal property delivered within Houston.
Who needs to collect sales tax in Houston, Texas?
Any business with sales tax nexus in Texas must register, collect, and remit sales tax on taxable sales delivered to Houston. Nexus is established through:
- Physical presence: an office, store, warehouse, employee, or inventory located in Texas.
- Economic nexus: exceeding $500,000 in sales to Texas customers in the current or prior year.
- Marketplace facilitators: platforms such as Amazon or Etsy collect and remit on behalf of their third-party sellers.
Out-of-state (remote) sellers that cross Texas's economic nexus threshold must register with the Texas Comptroller of Public Accounts before continuing to sell into the state.
How do you register for a sales tax permit in Houston?
To collect sales tax in Houston, you must register for a sales tax permit with the Texas Comptroller of Public Accounts. Registration is generally free. You will typically need your EIN or SSN, business entity details, bank account information, and an estimate of your monthly Texas sales. Most permits are issued within a few business days of an online application.
How do you charge the right sales tax in Houston?
Sales tax in Houston is charged based on the delivery address. For orders shipped to a Houston address, the combined rate of between 6.25% and 8.25% generally applies; for in-store sales, the rate is based on the store's location. Because some ZIP codes within Harris County carry additional special-district taxes, always confirm the exact rate for the specific delivery ZIP code. The tables below show the most common Houston ZIP codes and how Houston compares with other cities in Harris County and across Texas.
