Tax Incentives

Freeport Exemptions

A freeport exemption is a property tax exemption. Freeport property includes various types of property that are detained in Texas for a short period of time (175 days or less) to be transported out of Texas. The goods must be in Texas for certain purposes.

Property tax exemption offered by specific cities, counties, and school districts.

  • The exemption applies to goods, wares, ores, and merchandise other than oil, gas, and petroleum products (defined as liquid and gaseous materials immediately derived from refining petroleum or natural gas) and to aircraft or repair parts used by a certificated air carrier.
  • The freeport goods qualify if they leave Texas within 175 days from the date they are brought into or acquired in the state.
  • Goods must be in Texas for assembling, storing, manufacturing, repair, maintenance, processing or fabricating purposes.

For application materials, click here.

The freeport exemption is administered through the Comptroller of Public Accounts. For more detailed information, click here.



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