Local Taxes & Fees in Dallas, TX (2026)
5 verified local taxes & fees rules for Dallas, Texas, sourced directly from the municipal code and official government pages.
Verified from official government sources
Mansion Tax (Measure ULA)
Texas has no statewide real estate transfer tax, and the Texas Property Tax Code preempts cities from imposing one. Dallas has no measure comparable to Los Angeles Measure ULA. High-value home sales close with only standard recording fees and proration.
Texas Preempts Local Real Estate Transfer Taxes; No Dallas Mansion Tax
Few RestrictionsVacancy Tax
Texas Tax Code limits cities to legislatively authorized levies, and no state law allows vacancy taxes on empty residential property. Dallas has not proposed an Oakland or Vancouver-style vacant home tax. Vacant Dallas homes pay only standard ad valorem property taxes.
Texas Preempts Vacancy Taxes; Dallas Has No Empty-Home Surcharge
Few RestrictionsAffordable Housing Linkage Fee
Dallas has not adopted a formal commercial or residential linkage fee tied to development square footage. Instead, Dallas City Code Chapter 51A offers density bonuses and the Mixed-Income Housing Development Bonus to incentivize affordable units in qualifying developments.
Dallas Uses Density Bonuses Not Linkage Fees for Affordable Housing
Few RestrictionsBusiness Tax Classification
Texas has no city business income tax, but Dallas businesses pay state franchise tax to the Texas Comptroller and various Dallas-specific levies through the Office of the City Controller. Hotel occupancy, mixed-beverage gross receipts, and parking are city-administered.
Dallas Business Taxes Run Through City Treasury and State Comptroller
Some RestrictionsTex. Tax Code Sec. 171.001 (Franchise Tax Imposed on Taxable Entity)
Sec. 171.001. TAX IMPOSED. (a) A franchise tax is imposed on each taxable entity that does business in this state or that is chartered or organized in this state.(b) The tax imposed under this chapter extends to the limits of the United States Constitution and the federal law adopted under the United States Constitution.(c) The tax imposed under this section or Section 171.0011 is not im...
Parking Tax
Dallas does not levy a separate parking-occupancy tax on commercial garage or lot transactions. Texas applies state sales tax to most paid parking under Tax Code Chapter 151, collected by operators and remitted to the Comptroller, not the City of Dallas.
Texas Parking Tax Applies in Dallas; No City Parking Occupancy Tax
Few RestrictionsLooking for Dallas County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Dallas city rules.
Local Taxes & Fees in Dallas County →