Obligare / States / Texas
Texas

Texas business compliance calendar

What Texas asks of a company or a nonprofit registered or doing business there, beyond the federal filings every organization owes. Pick your entity type for the full calendar with dates.

LLC 2026LLC 2027C corporation 2026C corporation 2027S corporation 2026S corporation 2027partnership 2026partnership 2027sole proprietorship 2026sole proprietorship 2027nonprofit 2026nonprofit 2027

Registration and franchise filings

EntityFilingFeeIf missed
CorporationsFranchise tax report and Public Information Report, by May 15 each year, with the Texas Comptroller of Public AccountsNo tax below the no tax due threshold, $2,650,000 in annualized revenue for 2026 and 2027 (indexed every two years); 0.375% or 0.75% of margin above it$50 late filing penalty plus 5% of the tax, rising to 10% after 30 days; forfeiture of the right to do business after continued failure
LLCsFranchise tax report and Public Information Report, by May 15 each year, with the Texas Comptroller of Public AccountsNo tax below the no tax due threshold, $2,650,000 in annualized revenue for 2026 and 2027 (indexed every two years); 0.375% or 0.75% of margin above it$50 late filing penalty plus 5% of the tax, rising to 10% after 30 days; forfeiture of the right to do business after continued failure
PartnershipsFranchise tax report and Public Information Report, by May 15 each year, with the Texas Comptroller of Public AccountsNo tax below the no tax due threshold, $2,650,000 in annualized revenue for 2026 and 2027 (indexed every two years); 0.375% or 0.75% of margin above it$50 late filing penalty plus 5% of the tax, rising to 10% after 30 days; forfeiture of the right to do business after continued failure
NonprofitsPeriodic report, with no fixed date, with the Texas Secretary of State$5Forfeiture of the right to do business if the requested report is not filed within 120 days

Taxes and employers

Corporate income tax
None. Texas has no corporate income tax; the franchise tax applies instead.
Personal income tax
None. Owners of pass through entities owe no Texas income tax, and employers withhold none.
Employers
Register for unemployment insurance and file wage reports every quarter.
Sources
Texas Secretary of State, Texas Comptroller of Public Accounts

All Texas rules in the pack

Your company's compliance calendar

Three answers to start. Refine it after.

An LLC's tax treatment decides which federal return it files. Choose the line that matches yours. Nonprofits are covered too.
Count everyone on payroll. An S corporation's working owners are employees: they are paid a salary.
A company based outside its state of formation is registered in both and files in both.
More about the company: other states, payroll, dates, abroad
Other states where you have employees or an office
Other states where you have employees or an office
Each one adds that state's registration, employer and tax filings. A state where you only keep inventory or make sales belongs under sales tax states below, not here.
Date registered in each other state
Optional. Some states key their report to the day you registered there rather than your date of formation; without it, the formation date stands in and the calendar says so.
States where you collect sales tax
States where you collect sales tax
Needed for states that key filings to the anniversary of formation.
Some taxes start at a revenue threshold.
Outside the United States
Each adds the FinCEN or IRS form that comes with it: the FBAR, Form 5472, Form 5471, Forms 1042 and 1042-S.

No account needed. Nothing is stored until you save it.