Texas
When your Texas report is 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.
- FilingPublic Information Report (PIR, Form 05-102) or Ownership Information Report (OIR, Form 05-167), filed with the Comptroller alongside the franchise tax report
- Frequencyannual
- FeeNo fee
- If you miss it$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.
Confirm this deadline yourself. Missing a filing can get your LLC administratively dissolved. We're still verifying dates state by state — check the source below before you diarise anything.