Texas annual report & compliance · Reviewed November 2026
Texas Annual Report Filing
Texas does not require a Secretary of State annual report. Most entities file a franchise tax report and Public Information Report with the Texas Comptroller by May 15. The Public Information Report itself has no filing fee, but franchise tax may apply above the no-tax-due threshold.
At a glance
Who must file in Texas
Most Texas corporations, LLCs, limited partnerships, and other taxable entities. A Public Information Report can be required even when no franchise tax is due.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
Texas annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | May 15 | $0 PIR; franchise tax may apply | — |
| LLC | May 15 | $0 PIR; franchise tax may apply | — |
| Nonprofit corporation | May 15 | Depends on exemption status; confirm with the Comptroller | — |
How to file the Texas annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the Texas Comptroller of Public Accounts; Texas Secretary of State. Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the Texas report is late?
A late Texas franchise tax report can result in penalties, interest, and loss of good standing. The Comptroller can also revoke the entity’s right to do business in Texas.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
Texas filing notes
Texas has no traditional annual report with the Secretary of State. The annual compliance filing is the franchise tax report and Public Information Report filed with the Comptroller. A business can owe no franchise tax and still have a filing obligation.
The no-tax-due threshold for the 2026 report is $2.65 million in total revenue. The calculation is complex and depends on margin, apportionment, and ownership, so it should be prepared by the entity’s tax adviser.
Texas annual report questions
Official Texas resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the Texas Comptroller of Public Accounts; Texas Secretary of State or your professional adviser before filing.