The Texas annual report at a glance
| Texas | |
|---|---|
| What it's called | Franchise tax report. |
| Annual tax | Franchise tax (none due at or below $2.65 million in revenue for 2026-2027). |
| Due | May 15 each year, or the next business day when May 15 falls on a weekend or holiday. |
| Reminder | The Comptroller may email a reminder before mailing its official notices, a chance to file before forfeiture begins. |
| No tax due | An LLC at or below the no-tax-due threshold files only its Public Information Report or Ownership Information Report. |
| Filing late | $50 for each report filed after the due date. Tax paid 1 to 30 days late adds a 5% penalty, and later than that 10%. Interest starts 61 days after the due date. |
| Filed with | Texas Comptroller of Public Accounts |
Changing the LLC's details
The registered agent and office are changed at the Secretary of State, not on the franchise report.
How to file it
- Look up the LLC's record in the Texas business entity search on our sister site or the state's own search: its exact name, status and registered agent.
- File it. Texas has no annual report at the Secretary of State: an LLC files the Comptroller's franchise tax report and a Public Information Report (or Ownership Information Report), through Webfile, approved software or paper forms.
- Need more time? A federal extension doesn't extend the Texas report. Ask the Comptroller for an extension by the due date, paying 100% of last year's tax or 90% of this year's.
- Keep the confirmation with the LLC's records, and note next year's due date.
If the report is late or isn't filed
Once the report is filed and the amount due paid, Form 89-224 asks the Comptroller to waive the penalties. A delinquency left unresolved leads to forfeiture of the right to do business, after the Comptroller's notices on Forms 05-211, 05-212 and 05-213. To reinstate, the LLC must first meet every state tax filing requirement.
Other Texas filings
The report brings the record up to date; changing the LLC itself takes its own filing. Our Texas LLC guide has the state's forms and fees, from the formation filing to the registered agent. Changing an LLC's name and registering in another state list Texas' amendment and foreign filing, and how to dissolve an LLC in Texas covers closing it, which ends the reports. Once the report is filed, a Texas certificate of good standing proves the LLC is current. Our sister site's Texas franchise tax guide has the rates, the no tax due threshold and which report to file.
Sources
Read on October 10, 2026. Fees and dates change, so the office's own page has the final word before you file.
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Common questions
When is the Texas LLC annual report due?
May 15 each year, or the next business day when May 15 falls on a weekend or holiday.
Can I file the Texas annual report online?
Texas has no annual report at the Secretary of State: an LLC files the Comptroller's franchise tax report and a Public Information Report (or Ownership Information Report), through Webfile, approved software or paper forms.
What happens if a Texas LLC doesn't file?
A delinquency left unresolved leads to forfeiture of the right to do business, after the Comptroller's notices on Forms 05-211, 05-212 and 05-213. To reinstate, the LLC must first meet every state tax filing requirement.
Does a Texas LLC with no tax due still file?
Yes. An LLC at or below the no-tax-due threshold files only its Public Information Report or Ownership Information Report.