Texas annual reports, deadlines, and fees
Start with your entity type below. Texas reporting schedules can differ for LLCs and corporations; a report may be annual, biennial, or not required for a particular entity type.
Open Texas filing agency ↗Texas LLC reports
Texas LLCs generally do not file an SOS annual report; they file annual franchise-tax and Public Information Report/Ownership Information Report materials through the Comptroller. For 2026, the no-tax-due threshold is $2.65 million, but qualifying entities still file PIR/OIR unless an exception applies; use the Comptroller's current due date and instructions.
Texas corporation reports
Texas corporations likewise file annual franchise-tax reports or required PIR/OIR reports with the Comptroller rather than a routine SOS annual report. For 2026 the no-tax-due threshold is $2.65 million; entities at or below it generally avoid the No Tax Due Report but still file PIR/OIR unless exempt.
Texas franchise and business taxes
Texas franchise tax applies to taxable entities. For 2026/2027 the rates are 0.375% of taxable margin for retail/wholesale businesses and 0.75% for other businesses; the EZ Computation rate is 0.331% for eligible entities with revenue of $20 million or less, and the no-tax-due threshold is $2.65 million. Margin calculations can use revenue-minus-COGS, compensation, 30% of revenue, or apportioned taxable margin subject to statutory limits.
A registry report and a tax filing can have different deadlines and payment recipients. Check both before considering the year complete.
Late fees and missed-report penalties
Texas franchise-tax reports are due under Comptroller schedules, generally May 15, and late tax reports can incur penalties and interest under Tax Code rules. Unauthorized foreign activity also creates late registration fees based on years of delay times the $750 registration fee, plus civil penalties and tax exposure.
Administrative dissolution and notices
The Texas Secretary of State may involuntarily terminate an entity for failure to maintain a registered agent/office, and the Comptroller can forfeit corporate privileges or charter for tax/reporting failure. Notices and cure periods depend on the default; a forfeiture can affect the right to transact business and the liability protection of governing persons.
Reinstate a Texas business
Search SOS and Comptroller status, file delinquent franchise-tax/PIR/OIR reports and pay tax, interest, and penalties, restore the registered agent and Texas office, obtain a Comptroller certificate or clearance when required, file SOS reinstatement/withdrawal/termination cure documents, pay fees, and verify active status. Foreign entities must also cure late-registration or authority defects.
Reinstatement costs and back taxes
Reinstatement totals vary by forfeiture cause and form and include SOS filing fees, all delinquent reports, franchise taxes, penalties, interest, and possible late foreign-registration fees. A foreign entity's late registration can add $750 for each whole or partial calendar year of unauthorized activity, subject to the statutory rules.
Check the entity’s current Texas status →Before submitting your report
- Match the legal name and entity number to the official record.
- Confirm the reporting period, current addresses, and agent information.
- Save the accepted filing and receipt, then check that the record reflects the update.
Need formal proof after filing? See Texas certificate fees and ordering options.