Updated October 5, 2026. Quick answer: No. Texas has no general gift tax for a gift made in 2026. The Texas Constitution, Article VIII, Section 26, bars the Legislature from imposing a state tax on the transfer of a gift if the tax “was not in effect on January 1, 2025”. The only state gift tax the Comptroller documents is $10 on a gift of a motor vehicle. The federal annual exclusion is $19,000 per recipient for 2026.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: Texas promissory note.
Texas gift tax at a glance
| Item | What the documents say |
|---|---|
| State gift tax | None |
| What the documents say | Texas Constitution Art. VIII, Sec. 26 bars a state gift tax that was not in effect on January 1, 2025; the Comptroller documents only the $10 motor vehicle gift tax |
| State estate or inheritance tax | None: the House Research Organization says Texas does not currently have a death tax; the inheritance tax was repealed (Tax Code chapter 211) |
| Federal annual exclusion, 2026 | $19,000 per recipient |
| Federal basic exclusion amount, 2026 | $15,000,000 |
| Source | Texas Legislative Council; Texas Comptroller of Public Accounts; Texas House Research Organization; Texas Legislature; IRS Revenue Procedure 2025-32 |
What the Texas documents say
The section is titled “DEATH TAX AND TAX ON TRANSFER OF ESTATE, INHERITANCE, LEGACY”, and its heading continues to cover succession and gift. The Comptroller’s tax guide describes the one gift-related tax that remains: “A $10 tax is due on a gift of a motor vehicle” to an eligible party, paid by the person receiving the vehicle to the county tax assessor-collector at titling.
Estates, inheritances and gifts near death in Texas
On the death-tax side, the House Research Organization says “Texas does not currently have a death tax”.
What applies to a gift from a Texas resident
Federal gift tax is separate and applies wherever you live. The IRS says gifts “not more than the annual exclusion for the calendar year” are generally not taxable gifts, and Revenue Procedure 2025-32 sets the 2026 annual exclusion at “the first $19,000 of gifts to any person”. The same procedure puts the basic exclusion amount at “$15,000,000 for calendar year 2026”. The IRS adds that “The donor is generally responsible for paying the gift tax”.
An illustration: a $50,000 gift to one child in 2026 is $31,000 above the federal annual exclusion, and Texas adds no gift tax of its own on top of that. CMG’s gift tax limit and Form 709 who must file pages explain the federal side, and how Texas taxes 401(k) and IRA withdrawals covers a gift of retirement money.
What the documents do not say
- No Texas document read says in a plain sentence that Texas has no gift tax. The constitutional provision bars a new gift tax and the Comptroller documents one narrow exception, so this page says there is no general state gift tax in the documents read.
Common mistakes
- Treating the $10 vehicle gift tax as a general gift tax; it is a fee-sized tax on a gift of a motor vehicle, paid by the recipient at titling.
- Assuming the state answer settles the federal one, or the answer for a gift of property located in another state.
Related: the federal gift tax limit, gift tax by state, estate tax by state, and Texas probate cost.
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Answer againSources
- Texas Constitution (includes amendments through the November 4, 2025 election): https://tlc.texas.gov/docs/legref/txconst.pdf
- Gift Tax: Motor Vehicle Tax Guide: https://comptroller.texas.gov/taxes/publications/96-254/gift.php
- Focus Report: Constitutional Amendments (Nov 2025): https://hro.house.texas.gov/pdf/focus/amend89.pdf
- SB 752 (84R) Enrolled: https://capitol.texas.gov/tlodocs/84R/billtext/html/SB00752F.htm
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
- Frequently asked questions on gift taxes (Internal Revenue Service): https://www.irs.gov/businesses/small-businesses-self-employed/frequently-asked-questions-on-gift-taxes
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.