Reference · Texas
Texas LLC requirements
Every requirement we've verified for a domestic LLC in Texas, with the source for each. For the plain-English cost answer, use the cost calculator.
| Filing agency | Texas Secretary of State / Texas Comptroller of Public Accounts |
|---|---|
| Formation filing fee | $300 |
| Filing fee notes | Confirmed via the Texas SOS SOSDirect fee schedule: certificate of formation for a Texas entity (Forms 201, 203, 205, 206) = $300. Notably higher than most states. |
| Standard processing | Not confirmed. |
| Expedited options | Not confirmed (Texas SOS offers expedited processing for an additional fee; amount unverified). |
| Periodic report | Public Information Report (PIR, Form 05-102) or Ownership Information Report (OIR, Form 05-167), filed with the Comptroller alongside the franchise tax report |
| Report frequency | annual |
| Report fee | No fee |
| Report deadline | 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. |
| Late penalty | $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. |
| Administrative dissolution | 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. |
| Minimum state tax | None |
| Newspaper publication | Not required |
| Registered agent required | Yes |
| First-year minimum | $300 |
Confidence
What we're less sure about
Verified against the official state 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.
Provenance
Sources
Every figure above traces to one of these. If a state changes a fee and we haven't caught it, tell us — we log corrections publicly.
- direct.sos.state.tx.us — https://direct.sos.state.tx.us/help/help-corp.asp?pg=fee
- comptroller.texas.gov — https://comptroller.texas.gov/taxes/franchise/
- comptroller.texas.gov — https://comptroller.texas.gov/taxes/franchise/filing-requirements.php