{"place":"Dallas, TX","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/dallas-tx","state":{"code":"TX","name":"Texas","slug":"texas","incomeTax":{"type":"none","flatRate2026":null,"lowestRate2026":null,"topRate2026":null,"topRateStartsSingle":null,"notes":"Texas has no personal income tax. Its constitution bans a tax on individuals' net income, including their share of partnership income (Art. VIII, Sec. 24-a), and a 2025 amendment also bans taxing individuals' capital gains (Sec. 24-b).","source":"https://tlc.texas.gov/docs/legref/TxConst.pdf"},"estimatedTax":null,"minimumWage2026":{"standard":7.25,"tippedCash":2.13,"tipCreditAllowed":true,"notes":"Texas adopts the federal minimum wage of $7.25 (Texas Workforce Commission, https://www.twc.texas.gov/programs/texas-minimum-wage-law). Tipped employees (more than $20 a month in tips) can be paid a $2.13 cash wage if tips bring them to $7.25 (U.S. DOL table, last updated July 1, 2026).","source":"https://www.dol.gov/agencies/whd/state/minimum-wage/tipped"},"soleProprietorTaxes":[{"name":"Texas franchise (margin) tax","summary":"Applies to LLCs, including a single-member LLC that files federally as a sole proprietor; a sole proprietorship with no liability protection is not covered. For 2026 and 2027 reports, an entity with total revenue at or below $2.65 million owes no tax and files only a Public Information Report or Ownership Information Report. Above that, rates are 0.75% (0.375% for retail and wholesale, or 0.331% with the EZ computation).","source":"https://comptroller.texas.gov/taxes/franchise/faq/taxable-entities.php"}],"contractorLaws":[{"name":"Rideshare (TNC) driver independent contractor statute (Occupations Code 2402.114)","summary":"A rideshare driver is an independent contractor for all purposes if the company does not set the hours the driver must be logged in, does not limit use of other rideshare apps or the driver's territory, does not restrict other work, and both sides agree in writing that the driver is a contractor. Enacted by H.B. 100 in 2017.","source":"https://capitol.texas.gov/tlodocs/85R/billtext/html/HB00100F.htm"},{"name":"TWC marketplace platform rule (40 TAC 815.134(b))","summary":"Since April 29, 2019, a Texas Workforce Commission rule treats people who get work through a marketplace platform as not employed for state unemployment tax purposes if nine conditions are met. These include setting their own hours, being free to use other platforms, paying their own expenses and providing their own tools.","source":"https://www.twc.texas.gov/sites/default/files/ogc/docs/fr-815-marketplace-04-19-twc.pdf"}],"notes":"Texas self-employed people owe no state income tax. A gig worker who forms an LLC must still file an annual franchise Public Information Report or Ownership Information Report, even when no tax is due. The 2026-2027 threshold and rates come from https://comptroller.texas.gov/taxes/franchise/."},"stateRetirementProgram":{"state":"Texas","code":"TX","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":{"slug":"dallas-tx","name":"Dallas","stateCode":"TX","county":"Dallas County","population":1329491,"populationYear":2025,"localIncomeTax":{"applies":false,"source":"https://taxfoundation.org/data/all/state/state-income-tax-rates-2026"},"localBusinessTaxes":[{"name":"Business personal property tax (Texas local property tax)","summary":"Business personal property such as equipment and inventory is subject to local property tax in Texas, but Texas voters approved a constitutional amendment in November 2025 that raised the business personal property tax exemption to $125,000, up from $2,500.","source":"https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info"}],"businessLicense":null,"gigLaws":[],"notes":"Texas has no state income tax (https://comptroller.texas.gov/economy/fiscal-notes/industry/2025/small-biz-info), and Texas is not among the states with city- or county-level income taxes per the Tax Foundation's 2026 list (secondary source; no official Texas page stating this was found). The City of Dallas small business quick reference guide (revised May 2025) says operating licenses are required only for certain business types, usually flagged when applying for a certificate of occupancy, and that sole proprietors must file an assumed name certificate (DBA) with the county clerk for each business name used (https://www.dallasecodev.org/DocumentCenter/View/1250/Small-Business-Quick-Reference-Guide-PDF). No official Dallas page found states outright whether a general business license is required.","populationSource":"https://www2.census.gov/programs-surveys/popest/datasets/2020-2025/cities/totals/sub-est2025.csv"},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/dallas-tx/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/dallas-tx/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/dallas-tx/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/dallas-tx/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/dallas-tx/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/dallas-tx/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/dallas-tx/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}