State · LIHTC 2026
LIHTC in Texas: 2026 allocations, QAP and data
Texas Department of Housing and Community Affairs (TDHCA) allocates Texas's housing tax credits. The population-based part of Texas's 2026 9% credit ceiling, before carryforwards and returned credits, is $108,320,749. That is $3.416 times 31,709,821 residents. Its 2026 private activity bond cap, which 4% deals compete for, is $4,280,825,835 ($135 per person).
Agency and qualified allocation plan
| Allocating agency | Texas Department of Housing and Community Affairs (TDHCA) |
|---|---|
| Tax credit program page | TDHCA LIHTC page |
| Current QAP | 2026 Qualified Allocation Plan (10 TAC Chapter 11) (2026) |
| QAP status | 2026 QAP approved by Governor Dec 1, 2025: tdhca.texas.gov link . Proposed 2027 QAP out for public comment: tdhca.texas.gov link . Bond cap is allocated by the Texas Bond Review Board. |
Agency and QAP links checked 2026-10-30.
2026 credit ceiling and bond cap
| Item | 2026 | Per resident |
|---|---|---|
| Population (IRS Notice 2026-22) | 31,709,821 | 2nd of 52 |
| 9% ceiling, population amount | $108,320,749 | $3.42 |
| Formula | greater of $3.416 × pop or $3,953,600 | per-capita applies |
| Private activity bond cap | $4,280,825,835 | $135.00 |
| Formula | greater of $135 × pop or $397,625,000 | per-capita applies |
Sources: IRS Rev. Proc. 2025-32 secs. 4.08 and 4.19 (the 9% amounts already include the 12% increase from Pub. L. 119-21 sec. 70422); IRS Notice 2026-22 (2026-15 I.R.B.). Computed by us and rounded to the dollar; agencies may round differently.
Only the population amount is shown. The full 2026 ceiling adds credits unused from 2025, credits returned by projects and any share of the national pool, which the agency reports in its allocation materials. See every state side by side on the 2026 ceilings and bond caps table.
Basis boost areas: 2027 QCTs and DDAs
HUD's 2027 lists, which apply from January 1, 2027, put 1,341 Texas census tracts in qualified census tracts, spread across 120 counties. 27 nonmetropolitan counties are difficult development areas. In metro areas, 183 ZIP code areas (ZCTAs) are Small Area DDAs. A building in either can take 130% of eligible basis. Check an address with the QCT and DDA lookup.
| County | 2027 QCT tracts |
|---|---|
| Harris County | 325 |
| Dallas County | 202 |
| Bexar County | 110 |
| Tarrant County | 103 |
| El Paso County | 45 |
Nonmetro DDA counties: Anderson County, Andrews County, Bee County, Brown County, Burnet County, Concho County, Dallam County, Dawson County, DeWitt County, Erath County, Franklin County, Frio County, Gillespie County, Hood County, Howard County, Karnes County, Kleberg County, Matagorda County, Parmer County, Polk County, Reeves County, Scurry County, Uvalde County, Walker County, Ward County, Washington County, Wharton County.
Metro areas with Small Area DDAs: Abilene, TX MSA; Austin-Round Rock-San Marcos, TX MSA; Bosque County, TX HUD Metro FMR Area; Brazoria County, TX HUD Metro FMR Area; Brownsville-Harlingen, TX MSA; Corpus Christi, TX HUD Metro FMR Area; Dallas, TX HUD Metro FMR Area; El Paso, TX HUD Metro FMR Area; Falls County, TX HUD Metro FMR Area; Fort Worth-Arlington, TX HUD Metro FMR Area; Houston-The Woodlands-Sugar Land, TX HUD Metro FMR Area; Hudspeth County, TX HUD Metro FMR Area; Laredo, TX MSA; Medina County, TX HUD Metro FMR Area; Odessa, TX MSA; San Angelo, TX MSA; San Antonio-New Braunfels, TX HUD Metro FMR Area; San Jacinto County, TX HUD Metro FMR Area; Sherman-Denison, TX MSA; Tyler, TX MSA; Victoria, TX MSA; Wichita Falls, TX MSA; Wise County, TX HUD Metro FMR Area.
Every Texas qualified census tract, with its population, poverty rate and median income, is on the Texas QCT list by county.
Source: HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).
Tax credit properties in Texas
HUD's database lists 2,362 Texas properties financed with housing tax credits that the allocating agency still monitors, with 230,616 income-restricted units. The largest city totals are below; see all cities on the Texas apartments page.
| City | Properties | Restricted units |
|---|---|---|
| Houston | 242 | 34,610 |
| Austin | 142 | 19,760 |
| San Antonio | 136 | 19,353 |
| Dallas | 132 | 17,846 |
| Fort Worth | 89 | 13,200 |
| El Paso | 106 | 8,770 |
| Corpus Christi | 31 | 3,070 |
| Brownsville | 27 | 2,410 |
| Arlington | 21 | 2,285 |
| Mckinney | 15 | 2,265 |
| County | Properties | Restricted units |
|---|---|---|
| Harris County | 312 | 42,931 |
| Dallas County | 188 | 25,952 |
| Travis County | 147 | 20,059 |
| Bexar County | 141 | 20,019 |
| Tarrant County | 151 | 19,844 |
| El Paso County | 126 | 9,915 |
| Hidalgo County | 79 | 5,288 |
| Williamson County | 44 | 5,015 |
| Denton County | 35 | 4,549 |
| Collin County | 37 | 4,537 |
For buyers and lenders: the Texas Year 15 and Year 30 list shows which of these properties reach the end of the compliance period or the 30-year extended use minimum from 2022 to 2034, by county.
Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). City pages cover cities with at least five properties; county links go to that county's 2026 income and rent limits.
Financing a LIHTC deal in Texas
A 9% deal in Texas competes for TDHCA's 2026 ceiling of $108,320,749 (population amount) under the 2026 Qualified Allocation Plan (10 TAC Chapter 11). A 4% deal needs an award from the state's $4,280,825,835 private activity bond cap: tax-exempt bonds must finance 50% of the aggregate basis of the building and land, or at least 25% if one or more of those bonds, from an issue dated after December 31, 2025, together finance at least 5% of that basis (the 25% bond test, for buildings placed in service in taxable years beginning after December 31, 2025). Sites in Texas's 1,341 qualified census tracts for 2027 can take the 130% basis boost.
On HUD's records for the 1,690 Texas properties on this site's city pages, 14% of those reporting the field were financed with tax-exempt bonds and 62% took 9% (70% present value) credits; 468 received allocations in 2015 or later.
Sources: IRS Rev. Proc. 2025-32; HUD 2027 QCT list; HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024), bond and credit-type fields. What to read in a QAP: state LIHTC programs. Sizing a Texas deal: get a financing quote.
State housing tax credit
No state LIHTC found. Texas has no state income tax and TDHCA lists no state housing tax credit program.
More Texas data
- Texas 2026 income and rent limitsby county
- Texas tax credit apartmentsby city
- Texas QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in Tennesseeprevious
- LIHTC in U.S. Virgin Islandsnext
- All statescompare
Questions people ask
How much 9% LIHTC does Texas get in 2026?
The population part of Texas's 2026 housing credit ceiling is $108,320,749: the greater of $3.416 per resident or $3,953,600, applied to the 31,709,821 population in IRS Notice 2026-22. The agency's actual 2026 authority also adds unused and returned credits and any national pool share, so its own published figure can be higher.
Who allocates housing tax credits in Texas?
Texas Department of Housing and Community Affairs (TDHCA). It awards 9% credits under its qualified allocation plan (2026 Qualified Allocation Plan (10 TAC Chapter 11), 2026) and sets the rules 4% bond deals must meet to receive credits.
Does Texas have a state low-income housing tax credit?
Not a state LIHTC as of October 2026. Texas has no state income tax and TDHCA lists no state housing tax credit program.
Financing a Texas tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for Texas 4% and 9% deals.