Texas · Limited liability company
What an LLC costs in Texas
$300 in your first year. That's $300 to file with Texas Secretary of State / Texas Comptroller of Public Accounts, plus the ongoing report obligation below.
First-year breakdown
- State filing fee $300 One-time, paid when you form the LLC
- Total, first year $300
Don't file on this alone. We're still verifying figures state by state. Open the source link below and confirm before you pay anything or rely on a deadline.
Keeping it alive
Your public information report (pir, form 05-102) or ownership information report (oir, form 05-167), filed with the comptroller alongside the franchise tax report
| Filing | Public Information Report (PIR, Form 05-102) or Ownership Information Report (OIR, Form 05-167), filed with the Comptroller alongside the franchise tax report |
|---|---|
| How often | annual |
| Fee | No fee |
| When it's due | 2026 franchise tax reports (including PIR/OIR) due 15 May 2026. Since the 2024 report year, entities at or below the no-tax-due threshold no longer file a 'No Tax Due Report' but MUST still file the PIR or OIR annually, regardless of revenue. No fee for the PIR/OIR itself. |
| If you're late | $50 penalty per late report; additional 5% penalty if tax paid 1-30 days late, 10% if more than 30 days late; interest begins accruing 61 days after the due date. |
| If you keep ignoring it | Failure to file/pay results in the entity's registration being forfeited by the Secretary of State. Reinstatement requires filing the delinquent report/PIR/OIR, paying tax, penalty and interest, and reinstating with the SOS. |
State tax: Texas franchise tax. No tax due if annualized total revenue is at or below the no-tax-due threshold: $2,650,000 for report years 2026-2027 (up from $2,470,000 for 2024-2025). Above the threshold, tax is on margin at 0.375% (retail/wholesale) or 0.75% (other). No flat minimum dollar tax.
What we're less sure about
Caveats on this page
- $300 + $0 PIR/OIR + $0 franchise tax (below threshold) = $300.
- CONTENT HOOK: highest formation fee, but zero recurring cost for most small LLCs - counterintuitive and worth explaining.
- No-tax-due threshold raised to $2,650,000 for 2026-2027 - many competitor pages will still show $2,470,000.
Ready to file?
You can file directly with Texas Secretary of State / Texas Comptroller of Public Accounts yourself — that's always the cheapest route, and we link to the form above. If you'd rather someone handle the paperwork and act as your registered agent, we compare the services that do it.
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