Texas LLC Franchise Tax Report (2026)

Understand the main recurring Texas LLC filing or compliance task for 2026, including deadlines, fees, good standing, and how it differs from federal taxes.

Texas LLCs do not file a simple annual report with the Secretary of State the way some states do. The recurring Texas filing issue is usually with the Texas Comptroller: franchise tax reporting and a Public Information Report.

Educational note: This guide is for general informational purposes only. It is not legal, tax, accounting, or financial advice. Confirm current reporting requirements with the Texas Comptroller.

Quick answer

Annual report vs. Comptroller filings

2026 no-tax-due threshold

For reports originally due in 2026, the Texas Comptroller lists a $2.65 million no-tax-due threshold.

Important distinction:

• If revenue is below the threshold, franchise tax money may be $0.
• Texas no longer requires a No Tax Due Report for qualifying reports.
• Required information reports, such as the Public Information Report, can still apply.

What to prepare

Prepare:

• Texas taxpayer number
• Federal EIN
• Accounting records
• Total revenue
• Officer/member/manager information for PIR
• Mailing address and principal office information
• Registered agent information

Common mistakes

Thinking no tax due means no filing

The No Tax Due Report may not be required, but information reports still matter.

Looking only at Secretary of State

Texas annual compliance often goes through the Comptroller, not only SOSDirect.

Missing May 15

Calendar franchise tax and PIR deadlines early.

Confusing sales tax and franchise tax

Sales tax permit returns and franchise tax reports are separate.

Annual report FAQ

Does Texas have an LLC annual report?

Texas LLCs do not file a simple Secretary of State annual report like many states. They generally handle Comptroller franchise tax and information reporting.

What is the Texas franchise tax due date?

The common annual due date is May 15.

What is the 2026 no-tax-due threshold?

$2.65 million in annualized total revenue for reports originally due in 2026.

Does a Texas LLC file a Public Information Report?

Texas LLCs commonly file a PIR as part of Comptroller reporting.

Official resources

• Texas Comptroller franchise tax reports
• Texas Comptroller franchise tax rates and thresholds
• Texas franchise tax forms
• Texas Public Information Report form
• Texas Secretary of State SOSDirect