Tax Rates

 

Sales TaxPercent
State of Texas6.25%
City of Dayton1.00%
Dayton Economic Development Corporation (DEDC)0.50%
Liberty County0.50%
Total8.25%

Property Tax (per $100 of value - 2025)Number
Dayton ISD0.957200
City of Dayton0.647593
Liberty County0.480000
Hospital District #10.089328
Total Overlapping Tax Rate2.174121

Business Franchise Tax

2026 and 2027
ItemAmount
No Tax Due Threshold$2,650,000
Tax Rate (retail or wholesale)0.375%
Tax Rate (other than retail or wholesale)0.75%
Compensation Deduction Limit$480,000
EZ Computation Total Revenue Threshold$20 million
EZ Computation Rate0.331%

For more information on Franchise Taxes, please visit the State Comptroller's website