{"place":"El Paso, TX","kind":"city","asOf":"2026-10-07","url":"https://gigaverse.ai/local/el-paso-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":"el-paso-tx","name":"El Paso","stateCode":"TX","county":"El Paso County","population":683012,"populationYear":2025,"localIncomeTax":{"applies":false},"localBusinessTaxes":[],"businessLicense":{"required":false,"summary":"No general city license. El Paso requires city licenses only for certain business types (such as home-occupation adult care and child care, lodging houses, motor vehicle and secondhand dealers, tattoo and body piercing artists, and food service), and directs owners to its One-Stop-Shop to check licenses, permits and zoning.","source":"https://www.elpasotexas.gov/assets/Documents/CoEP/Economic-Development/Business-Services/Economic-Development-Booklet.pdf"},"gigLaws":[],"notes":"Texas has no state or local personal income tax, and El Paso has no city income or earnings tax. No official state list of jurisdictions without a local income tax exists; this is confirmed via Tax Foundation's 2023 local income tax primer (secondary source, https://files.taxfoundation.org/20230222173518/Local-Income-Taxes-A-Primer-2023.pdf), which does not list this state among the states whose localities levy income taxes, and we found no 2026 change. Home businesses are allowed if they do not negatively impact the neighborhood, under El Paso City Code 20.10.270 (Home Occupation Uses), per https://www.elpasotexas.gov/planning-and-inspections/faqs. We found no El Paso ordinance for gig, app-based, or freelance workers."},"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/texas/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/texas/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/texas/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/texas/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/texas/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/texas/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/texas/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}