TX · 2026 rates · statute-cited
Texas RV rental
sales tax, every line.
Texas levies a 10% Motor Vehicle Gross Rental Receipts Tax (Tex. Tax Code § 152.026) on rentals of 30 days or less. This replaces — not stacks on — the standard 6.25% state sales tax. Local sales tax does not apply. Marketplace facilitator (§ 151.0242) requires PickRV to collect and remit. Effective combined rate: 10%. Marketplace facilitator law: PickRV collects + remits, you don't file separately.
The rate stack
WORKED EXAMPLE — 5 NIGHTS @ $119/NT
Optional coverage (carrier-quoted at checkout) + cleaning fee + service charge calculated separately. See full trip-cost calculator.
Disclosure: Rates current as of 2026-05-25. Verify with your state Department of Revenue before final launch.
Rates last reconciled against the cited statute on 2026-05-25. Not legal or tax advice.
Host side · Texas
Hosting in Texas — the legal floor and the practical ceiling
Every PickRV host listing in Texas signs into these statutory minimums. Numbers below are primary-sourced; statute citations are linked at the bottom of the section.
Income tax on net
0% — no state income tax
Applied to Schedule E net after maintenance + depreciation + insurance deductions.
Liability insurance floor
$30K / $60K / $25K
Commercial-rental status also requires full collision + comprehensive coverage.
Deposit hold
Up to 30 days after return
Tex. Prop. Code §92.103 (residential analog; rental analog discretionary)
Sales-tax permit
Required from day one
Texas Hotel Occupancy Tax applies to RV rentals over 30 days only — short-term RV rentals are exempt from the hotel tax but subject to standard sales/use tax. No separate business license is required statewide; city/county may impose.
Worked example · Texas host at $48,000 net
Net rental income
$48,000
State income tax
$0
After-state
$48,000
Band: No state income tax. Effective rate 0.00% on Schedule E net (after maintenance, insurance, depreciation, and commission paid to PickRV). Federal tax + self-employment tax apply separately and are not modeled here.
Interactive · Texas host projection
What your monthly net could look like
Move the sliders to your nightly rate and projected booked nights. The math chain uses real PickRV fees and Texas's actual income tax band. All numbers are projections, not guarantees.
$60 - $450 range
1 - 28 (default 10 — 60% occupancy on 200 listed days)
Commission
+15% markup
PickRV adds a 15% commission ON TOP of your base, baked into the price renters see — nothing is deducted from your base. Renters also pay a transparent 10% service fee shown before checkout (never a deduction from your payout).
Your gross (base take-home)
$175/night base × 10 nights
$1,750
PickRV commission (added on top — $0 from you)
$0 — the 15% commission is added ON TOP of your base for the renter, never withheld from you
$0
Insurance + maintenance reserve (10%)
Conservative reserve; actual varies by rig age + miles
−$175
Net before state tax
$1,575
Texas income tax (0.00%)
No state income tax
−$0
Take-home (after Texas tax)
≈ $18,900/year before federal + self-employment tax
$1,575
Numbers are projections based on the values you set + the published PickRV fee schedule (PickRV adds a 15% commission on top of your base, baked into the price renters see; renters pay a transparent 10% service fee shown before checkout) + Texas's 2026 income tax brackets cited above. Federal income tax + self-employment tax (15.3% Social Security + Medicare on Schedule SE) apply on top and are not modeled here. Pre-LLC: zero verified bookings; this is a planning tool, not a revenue commitment. Projections are illustrative, not guarantees — the full set of assumptions is listed above.
What hosts get caught by
Big Bend Chisos Basin road is closed to RVs over 24 ft (or trailers > 20 ft) — and 2026 construction reduces basin sites by ~40%
NPS rules at Big Bend National Park bar single units over 24 feet and trailers over 20 feet on the Chisos Basin Road. Two construction projects start May 1 2026 and run ~2 years, reducing campsites further. Hosts marketing Big Bend trips with rigs > 24 ft need to clearly disclose the basin restriction.
Primary source ↗(opens in new tab)Padre Island South Beach access is 4WD-only past mile 5 — NPS will not tow a stranded 2WD rental
South Beach at Padre Island National Seashore becomes soft sand past mile 5. NPS policy explicitly does not provide tow service. Hosts renting 2WD Class C rigs to Padre-bound guests should require a written acknowledgment of the 4WD-only zone — a Tex. Bus. & Com. Code §17.50 DTPA claim is possible if the host failed to disclose.
Primary source ↗(opens in new tab)Primary sources · 3 citationsShow
- Texas Comptroller — Sales and Use Tax ↗
No state income tax. State sales tax 6.25%; cities/counties add up to 2% for a max combined rate of 8.25% on RV rentals.
- TxDMV — Registration Fees ↗
Base registration $54.75 for passenger + light truck; heavier RVs scale to $145. Commercial vehicle band $110-$1500/yr by GVWR.
- Texas Dept of Insurance — Auto Insurance Basics ↗
Minimum liability 30/60/25. Commercial-rented vehicle requires garage-keepers + non-owned auto endorsements per TDI rules.
Last verified: 2026-06-04. State law changes at budget cycle (typically Jan 1 / Jul 1). PickRV refreshes this dataset annually. Not legal or tax advice — consult a state-licensed CPA before high-volume operation.
Frequently asked
Do I owe Texas sales tax on an RV rental?+
Yes. Texas taxes RV rentals as either tangible-property sales (most states) or accommodation services. The combined effective rate is ~10%. PickRV collects and remits via the marketplace facilitator law, so you don't file separately.
What's the marketplace facilitator law in Texas?+
Texas's marketplace facilitator law (effective post-Wayfair) requires platforms like PickRV to collect and remit sales tax on behalf of owners and renters. Tex. Tax Code § 152.026 (10% Motor Vehicle Gross Rental Receipts Tax for rentals ≤ 30 days) · § 152.0261 (rate) · § 151.0242 (marketplace facilitator).
Are there any per-day surcharges on Texas RV rentals?+
No per-day flat surcharge. Standard sales tax + local option only.
Can I get the tax refunded if I cancel?+
Yes. Per PickRV's cancellation policy (default flexible: full refund up to 48 hours before pickup), the entire tax-inclusive total auto-refunds. Owner-set strict cancellation may retain a portion of subtotal but state-collected tax is generally refunded per each state's rules if booking is voided.
Texas rules · last verified 2026-05-10
- · Tax: 11.25%
- · Min driver age: 18+ standard, 21+ Class A
- · Gravel roads: Allowed — disclosure required
- · Generator quiet: 22:00-08:00
Ready to roll?
Texas is waiting.
Flat 15% commission · 48h free cancel. Owners + companies + tour operators all welcome.