LLC annual reports › Texas
Texas LLC Annual Report: Fee, Due Date and Penalties
What a Texas LLC files to stay in good standing, what it costs and when it's due.
Verified October 2026 against official state sources.
- Report fee
- $0 (no filing fee)
- How often
- Every year
- When it's due
- Franchise tax report plus Public Information Report due by May 15 each year. There is no SOS annual report.
- First report
- By May 15 of the year after formation.
- Late penalty
- $50 late-filing penalty per franchise tax report, even if no tax is due. Late tax: 5% if 1 to 30 days late, 10% if more than 30 days late, plus interest. There is no penalty for a late PIR alone.
Other recurring Texas requirements
Recurring state costs
- Franchise Tax: varies. Due May 15. 2026-2027 report years: no tax due if annualized total revenue <= $2,650,000 (was $2.47M for 2024-2025). Above that: 0.75% (0.375% retail/wholesale) of taxable margin, or EZ computation 0.331% if revenue <= $20M. Since 2024 report year, entities under the threshold no longer file a No Tax Due Report. $50 late-filing penalty per report.
Deadlines
- Texas franchise tax report (No Tax Due threshold $2.65M for 2026 and 2027): By May 15 each year (next business day if May 15 falls on a weekend or holiday).
If you miss a deadline
The right to transact business is forfeited 45 days after the Comptroller's notice. The SOS can later forfeit the charter.
Getting reinstated: $75 state fee, plus any back reports, taxes and penalties.
Filing yourself, a Texas LLC costs $300 in the first year and $0 a year after, plus taxes that vary.
Full Texas cost breakdown →Sources
- https://www.sos.state.tx.us/corp/forms/806_boc.pdf
- https://www.sos.state.tx.us/corp/forms/205_boc.pdf
- https://comptroller.texas.gov/taxes/franchise/
- https://comptroller.texas.gov/taxes/file-pay/penalties.php
- https://www.sos.state.tx.us/corp/instructions/801.shtml
- https://www.sos.state.tx.us/corp/termreinfaqs.shtml
Questions
›How much is the Texas LLC annual report fee?
Texas's required report has a $0 state fee and is filed every year. Other recurring state costs: Franchise Tax: varies.
›When is the Texas LLC annual report due?
Franchise tax report plus Public Information Report due by May 15 each year. There is no SOS annual report. First report: By May 15 of the year after formation.
›What happens if I file the Texas annual report late?
$50 late-filing penalty per franchise tax report, even if no tax is due. Late tax: 5% if 1 to 30 days late, 10% if more than 30 days late, plus interest. There is no penalty for a late PIR alone. The right to transact business is forfeited 45 days after the Comptroller's notice. The SOS can later forfeit the charter.
›How much does it cost to reinstate a Texas LLC?
Texas charges a $75 reinstatement fee, plus any back reports, taxes and penalties.
Estimates are for planning only and are not legal or tax advice. States change fees and deadlines; check the official source before you file.