State Compliance Pack

Texas

Region:

Texas replaces the traditional annual report with a yearly Franchise Tax filing, required by May 15 every year even if your LLC owes nothing.

Compliance Snapshot

Annual / Periodic Report Annual (Due: May 15 each year: Franchise Tax Report (or Public Information Report / Ownership Information Report if no tax is due))
Report Fee $0 if revenue is below the no-tax-due threshold (VERIFY ANNUALLY, threshold adjusts periodically)
Franchise / Privilege Tax Applies

Texas imposes a franchise tax (sometimes called the "margin tax") on LLCs with annualized total revenue above the no-tax-due threshold. Even LLCs below the threshold must still file the required report.

Registered Agent Required by state law
Sales / Use Tax Registration Register ↗
State Income Tax Texas has no state personal income tax. The franchise tax serves as the primary entity-level tax and is based on margin/revenue, not net income.
Official Business Portal Visit Portal ↗

Additional Notes

Required even at $0 owed: Texas has no traditional “annual report,” but every LLC (even those owing $0 in franchise tax) must file a Franchise Tax Report (or, below the no-tax-due threshold, a Public Information Report / Ownership Information Report) with the Comptroller by May 15 each year. Skipping this filing can lead to forfeiture of the LLC’s right to do business in Texas.

Compliance data last verified: June 12, 2026. Always confirm current fees and deadlines with the official filing agency before filing.