1. Is There a Texas LLC Annual Report?
For most LLCs, Texas does not require a normal Secretary of State “annual report” like many other states. Instead, Texas compliance is handled through the Texas Comptroller’s franchise tax reporting . Most taxable entities file an annual franchise tax report, and many must also file a Public Information Report (PIR) or an Ownership Information Report (OIR).
2. What Texas LLCs Must File Each Year
Texas yearly compliance for many LLCs comes down to this checklist. Exact forms depend on your situation, but most entities should plan for:
Annual compliance checklist
- Texas Franchise Tax Report : the annual state-level franchise tax reporting with the Texas Comptroller
- PIR or OIR: file a Public Information Report (PIR) or Ownership Information Report (OIR) as required
- Pay any tax due: if your taxable margin results in tax, pay by the deadline
- Registered Agent renewal (if using a service): keep a valid agent and address to receive legal notices
- Local filings: local permits, sales tax permits, or industry-specific filings (if applicable)
3. Key Numbers: Thresholds, Rates & EZ Computation
The Texas Comptroller publishes the key numbers for each report year—especially the No Tax Due threshold and tax rates. Below is a founder-friendly summary you can keep on your compliance checklist.
Common report-year numbers (high level)
| Item | 2025 Report Year (commonly used reference) | 2026 & 2027 (published numbers) |
|---|---|---|
| No Tax Due Threshold | $2,470,000 | $2,650,000 |
| Tax Rate (retail/wholesale) | 0.375% | 0.375% |
| Tax Rate (other entities) | 0.75% | 0.75% |
| EZ Computation Total Revenue Threshold | $20,000,000 | $20,000,000 |
| EZ Computation Rate | 0.331% | 0.331% |
| Compensation Deduction Limit | $400,000 | $450,000 |
If you only remember one thing: May 15 + PIR/OIR. Even if you owe no tax, the information report requirement can still apply.
4. Texas Franchise Tax Due Dates
For many taxable entities, Texas franchise tax reports are generally due May 15 each year. If you file online, your submission and payment must be completed by the Comptroller’s deadline time on the due date to be considered timely.
Typical due date rule
- Annual franchise tax reports: commonly due May 15
- Online filing: file through Comptroller systems (Webfile)
- Keep proof: save confirmations/receipts after filing
What can change timing?
- Official deadline adjustments (rare, announced by the Comptroller)
- Mailing delays (if filing by paper)
- Waiting until the last day (portal traffic + missing info)
STAY COMPLIANT
Click the button below and our team will guide you through Texas franchise tax reporting and PIR/OIR filing—fast and correctly.
Get Compliance Help5. Where to File + What You’ll Need
Texas franchise tax reporting is filed with the Texas Comptroller , often through the online system Webfile . Before you start, keep your business details ready to avoid errors.
What you should keep ready
- Legal LLC name and taxpayer number
- Your Webfile number (for online filing)
- Principal address and registered agent details
- Total revenue / totals needed for the report year calculation
- Ownership / officer details for the PIR/OIR (as applicable)
Why founders use a compliance service
- Avoid missed deadlines and penalties
- Reduce rejections from missing or inconsistent data
- Keep clean records for banks and payment processors
| Feature | FormLLC | Provider A | Provider B |
|---|---|---|---|
| Built for non-US founders | ✅ Deep non-resident focus | ➖ Limited support | ➖ Generic templates |
| End-to-end compliance guidance | ✅ State + federal clarity | ➖ Partial | ➖ DIY-heavy |
| Transparent pricing | ✅ No surprise upsells | ⚠️ Hidden add-ons | ⚠️ Tiered upsells |
| Human support (WhatsApp / email) | ✅ Dedicated support | ➖ Ticket-based | ➖ Slow response |
*Sample stats for illustration. Add your real numbers and link to verified reviews.
Most issues happen when founders ignore the PIR/OIR or wait until the last day. File on time, save proof, and keep entity info consistent across banks and filings.
6. How to File Texas Franchise Tax (Step-by-Step)
Step 1: Confirm if you are under the No Tax Due threshold
Start by checking whether your annualized total revenue is at or below the No Tax Due threshold for the report year. This determines whether tax is due and what reporting applies.
Step 2: Identify what you must file (Franchise Tax Report + PIR/OIR)
Many entities file a franchise tax report and also submit either a Public Information Report (PIR) or an Ownership Information Report (OIR). For certain report years, entities under the threshold may not need a No Tax Due Report, but still must file PIR/OIR.
Step 3: File online via Webfile (recommended)
Most businesses file using the Comptroller’s online system (Webfile). Online filing is faster and gives a clean confirmation record you can keep for banks and compliance tracking.
Step 4: Pay any tax due and keep proof
If tax is due, submit payment on time and save proof (confirmation/receipt and a copy of the submitted report). If paying online, ensure payment is submitted by the deadline time shown for the due date.
Step 5: Save confirmations + keep ownership info consistent
Keep a “Compliance Folder” with: reports, PIR/OIR confirmations, and receipts. Consistent data helps avoid verification problems with banks and payment processors.
7. Tips to Stay Compliant
- Set a reminder for May 15 (file earlier to avoid last-day portal issues)
- Don’t forget the PIR/OIR requirement
- Save proof (PDF/confirmation/receipt) in one compliance folder
- Keep registered agent, address, and ownership data consistent across filings
8. Penalties, Notices & Good Standing
- Late filing: late returns can trigger penalties (including a commonly referenced $50 late filing penalty)
- Failure to file electronically: if you’re required to e-file, additional penalties may apply
- Good standing impact: noncompliance can create issues with banks, payment gateways, vendors, and contracts
| Compliance Item | Typical Timing | Notes |
|---|---|---|
| Franchise Tax Report | Annually (commonly May 15) | File via Comptroller (Webfile recommended) |
| Public Information Report (PIR) / Ownership Information Report (OIR) | Annually (alongside franchise reporting) | Often required even when no tax is due |
| Tax Payment (if due) | By due date time | Online payments must be submitted by the due date deadline time |
| Registered Agent Renewal | Annually | Keep agent active to receive legal notices |
9. Federal Compliance That Impacts Texas LLCs
1. Federal tax return (IRS)
Your federal filing depends on classification (single-member, partnership, S-corp election, etc.). Good bookkeeping makes both federal filings and Texas reporting smoother.
2. EIN (Employer Identification Number)
Most LLCs use an EIN for banks and payment processors. Keeping EIN confirmation records helps with compliance documentation.
3. BOI updates (Corporate Transparency)
If ownership or key info changes, BOI updates may be required (where applicable). This is separate from Texas franchise tax reporting but often comes up during annual compliance reviews.
4. Other recurring federal obligations
- Payroll filings if you have employees
- Information returns (e.g., 1099s) when required
- Clean bookkeeping for audits, banking, and compliance checks
10. Conclusion
The biggest takeaway: most Texas LLCs don’t file a typical SOS annual report. Your yearly compliance is usually handled through Texas Comptroller franchise tax reporting plus the PIR/OIR requirement.
With FormLLC, you can stay compliant without confusion—our team helps you follow the right schedule, file the right reports, and keep your business in good standing.
11. Frequently Asked Questions
Most Texas LLCs don’t file a classic SOS “annual report.” Instead, annual compliance is typically handled through Texas Comptroller franchise tax reporting and a required PIR/OIR.
Texas franchise tax reports are generally due May 15 each year. If you pay online, your payment must be submitted by the Comptroller’s deadline time on the due date to be considered timely.
Depending on the report year, entities at or below the No Tax Due threshold may not be required to file a No Tax Due Report, but they are still required to file a Public Information Report (PIR) or Ownership Information Report (OIR).
The PIR is an annual information report filed with the Texas Comptroller that captures certain entity details. Some entities file an OIR instead, depending on structure.
Late filing can trigger penalties and interest and can eventually impact good standing. Compliance issues often lead to problems with banks, payment processors, vendor onboarding, and contracts.
Yes. Many businesses file through the Texas Comptroller’s Webfile system using their taxpayer number and Webfile number.
Yes. If paying by electronic methods through the Comptroller’s system, the payment must be submitted by the due date deadline time to be considered timely. Always submit early to be safe.
