Every Texas LLC must complete two mandatory annual filings: a Franchise Tax Report and a Public Information Report (PIR), both due to the Texas Comptroller by May 15 each year. Miss this deadline and you'll owe a $50 penalty immediately — and sustained non-filing can forfeit your LLC's right to do business in Texas and expose its members to personal liability for company debts.
Step 1: Understand What "Annual Requirements" Means for a Texas LLC
Unlike most states, Texas does not have a traditional "annual report" filed with the Secretary of State. Instead, Texas LLCs have two Comptroller-level annual obligations that function as your recurring state compliance:
- Franchise Tax Report — a tax filing based on your LLC's total revenue
- Public Information Report (PIR) — a disclosure listing your LLC's officers and registered agent
Both are due on May 15 every year and are filed together through the Texas Comptroller's WebFile system. They are separate documents but submitted in the same session.
Common mistake: Many Texas LLC owners search for a Texas "annual report" and find nothing, then assume no annual filing is required. This is wrong — the franchise tax report and PIR are your annual report, they're just filed with the Comptroller, not the Secretary of State.
Step 2: File Your Franchise Tax Report by May 15
The Texas Franchise Tax is a privilege tax for the right to do business in Texas. Every LLC, corporation, limited partnership, and professional association with Texas formation or Texas nexus must file.
Which form to use:
- Form 05-169 (EZ Computation Report): For LLCs with annualized total revenue of $20 million or less — this is the correct form for the vast majority of small businesses
- Form 05-158-A/B (Long Form): For LLCs with annualized total revenue over $20 million
The no-tax-due threshold for 2026: $2,650,000 in annualized total revenue. If your LLC's revenue is below this amount, you owe $0 in franchise tax — but you still must file.
Tax rates (if above the threshold):
- 0.375% for retail and wholesale businesses
- 0.75% for all other businesses
How to file:
- Go to comptroller.texas.gov/taxes/franchise
- Log in to your WebFile account (or create one with your 11-digit Texas taxpayer number)
- Select "File a Franchise Tax Report" and choose the correct form
- Enter your total revenue for the prior calendar year
- Submit by May 15
Common mistake: Many new LLCs believe "no tax due" means "no filing required." This is incorrect. If your LLC was active in any part of the prior year, you must file even if you owe $0. Failure to file — not just failure to pay — triggers penalties and eventual forfeiture.
This should take about 20–30 minutes for straightforward returns.
Step 3: File Your Public Information Report (PIR) by May 15
The PIR is filed alongside your Franchise Tax Report. It is a disclosure document — not a tax form — that identifies your LLC's current officers, directors, registered agent, and principal office address.
Form: 05-102 (Public Information Report for LLCs and corporations)
Fee: Free. There is no charge to file the PIR.
What the PIR requires:
- Legal name and taxpayer number of the LLC
- Principal office address
- Names and addresses of all managing members or managers
- Name and address of the registered agent
How to file: The PIR is submitted through the same WebFile session as your Franchise Tax Report. After you complete the franchise tax form, WebFile will prompt you to file the PIR before you can finish the submission.
Consequence of not filing: Failure to file a completed and signed PIR can trigger forfeiture of your LLC's privileges even if you paid all taxes owed. Under Texas Tax Code §§ 171.251, 171.252, and 171.255, officers and members can become personally liable for the LLC's debts if the entity is forfeited.
Common mistake: Assuming that paying your franchise tax automatically satisfies the PIR requirement. The PIR is a separate legal document that must be completed and signed — even if your franchise tax is $0.
Step 4: Keep Your Registered Agent Active Year-Round
While not a one-time "annual filing," maintaining a valid registered agent is an ongoing annual obligation enforced through your PIR. Every Texas LLC must have a registered agent with a physical Texas street address at all times.
What this means in practice:
- If your registered agent moves or resigns, you must update the record with the Secretary of State using Form 401 ($15 filing fee)
- Check your registered agent's status once a year when you file your PIR — confirm the name and address on file are still accurate
- If you use a registered agent service, verify your annual subscription is current and the service is still operational
How to verify your registered agent on record: Search your LLC at sos.state.tx.us to see what address is currently on file.
Why this matters: If your registered agent is unavailable at the address on file when a lawsuit is served, you may receive a default judgment without ever knowing a suit was filed.
Step 5: Meet Conditional Annual Requirements (If They Apply to Your LLC)
Depending on how your LLC operates, you may have additional annual obligations:
If your LLC sells taxable goods or services — Sales Tax Returns: Texas sales tax returns are due on the 20th of the month following each reporting period (monthly, quarterly, or annually, depending on volume assigned by the Comptroller). You must file zero-dollar returns during periods with no taxable sales.
If your LLC has W-2 employees — UI Tax Quarterly Reports: Quarterly Unemployment Insurance (UI) wage reports are due to the Texas Workforce Commission the last day of the month after each quarter ends: April 30, July 31, October 31, and January 31.
- Source: twc.texas.gov
If your LLC has W-2 employees — New Hire Reporting: Each new or rehired employee must be reported to the Texas Attorney General within 20 days of their start date. This is a per-hire obligation, not annual, but must be maintained throughout the year.
- Source: portal.cs.oag.state.tx.us
Quick Reference
| Detail | Info |
|---|---|
| Franchise Tax Report | Due May 15; Form 05-169 (EZ) or 05-158-A/B (Long Form) |
| Public Information Report | Due May 15; Form 05-102; free to file |
| No-Tax-Due Threshold (2026) | $2,650,000 annualized total revenue |
| Tax Rates | 0.375% (retail/wholesale); 0.75% (other) |
| Late Penalty | $50 immediately + 5% (1–30 days late) or 10% (30+ days late) on tax owed |
| Where to File | comptroller.texas.gov via WebFile |
| Consequence of Not Filing | Forfeiture of LLC privileges; personal liability for members |
| Registered Agent | Must be active at all times; update via Form 401 ($15) |
Frequently Asked Questions
What are the annual requirements for a Texas LLC?
Every Texas LLC must file a Franchise Tax Report and a Public Information Report (PIR) with the Texas Comptroller by May 15 each year. These two filings serve the function that most states call an "annual report." If your LLC has employees, quarterly UI tax filings and new hire reports are additional ongoing requirements. If you sell taxable goods or services, periodic sales tax returns are also required.
Does a Texas LLC have an annual fee?
Texas does not charge a flat annual fee or renewal fee for LLCs. The Public Information Report is free to file. If your LLC's revenue exceeds the no-tax-due threshold ($2,650,000 in 2026), you will owe franchise tax at 0.375% or 0.75% of taxable margin. Most small LLCs owe $0 in tax but still must file the required reports.
What happens if I miss the Texas LLC annual filing deadline?
Missing the May 15 deadline triggers a $50 late penalty immediately. If you owe franchise tax, an additional 5% penalty applies for returns filed 1–30 days late, and 10% for returns filed more than 30 days late. Continued non-filing leads to forfeiture — your LLC loses the right to transact business in Texas, and officers and members can be held personally liable for company debts under Texas Tax Code §§ 171.251–171.255.
Does my Texas LLC need to file if it made no money?
Yes. If your LLC was active during any part of the prior calendar year, you must file a Franchise Tax Report and PIR by May 15 — even if your revenue was $0. The filing obligation is separate from the tax owed. There is no minimum revenue threshold for the filing requirement; only the tax owed is reduced to $0 for LLCs below the $2,650,000 no-tax-due threshold.
When is the Texas LLC annual filing deadline?
The standard deadline is May 15 each year. If May 15 falls on a weekend or holiday, the deadline moves to the next business day. If you need more time, you can request an extension, but the extension only applies to the tax payment — the Public Information Report must still be filed by May 15 to avoid forfeiture consequences. See Ortholo's guide to the Texas franchise tax extension for details.
Not sure what else your Texas LLC owes?
Most business owners are surprised by how many filing obligations they have. Ortholo's free compliance checker shows you everything you owe, when it's due, and what happens if you miss it — personalized to your entity.
Disclaimer: This page is for general informational purposes only and does not constitute legal or tax advice. Laws, thresholds, and deadlines change — verify all requirements with the official state sources listed below before taking action.
Last verified: 2026-05-19
Sources:
- Texas Comptroller Franchise Tax: https://comptroller.texas.gov/taxes/franchise/
- Texas Comptroller PIR Filing Requirements: https://comptroller.texas.gov/taxes/franchise/pir-oir-filing-req.php
- Texas Secretary of State (Entity Search): https://www.sos.state.tx.us/corp/