Every business holding a Texas Sales Tax Permit must file a sales tax return by the 20th of each reporting period — even if you collected zero dollars in sales tax that period. Miss the deadline and you face a $50 penalty immediately, plus 5–10% of any tax owed. This guide lists every 2026 due date for monthly, quarterly, and annual filers, explains which dates shift when the 20th lands on a weekend, and covers what happens if you file late.

Step 1: Know your assigned filing frequency

The Texas Comptroller assigns each permit holder one of three filing schedules based on expected annual sales tax liability:

• Monthly — if your annual liability is expected to exceed $1,500 per month. Returns cover the prior calendar month and are due by the 20th of the following month.
• Quarterly — for lower-volume filers. Returns cover January–March, April–June, July–September, and October–December.
• Annually — for very low-volume businesses. One return per year covering all of January–December, due January 20 of the following year.

Your assigned frequency appears on your original permit approval letter and inside your eSystems account at comptroller.texas.gov/taxes/sales/. Log in and confirm your frequency before you plan your filing calendar — the Comptroller can change it as your business grows, and they will send a notice when they do.

Common mistake: New LLC owners often assume they are quarterly filers. Some businesses are assigned monthly status from day one based on projected volume. Check eSystems rather than guessing.

This step should take about 2 minutes.

Step 2: Monthly sales tax due dates for 2026

Monthly filers must submit a return for every calendar month, due by the 20th of the following month. When the 20th falls on a Saturday, Sunday, or Texas legal holiday, the deadline moves to the next business day.

Three months in 2026 have shifted deadlines: May sales (due June 22), August sales (due September 21), and November sales (due December 21). Mark these on your calendar now — eSystems does not automatically alert you to adjusted dates.

This step should take about 5 minutes to add all dates to your calendar.

Step 3: Quarterly sales tax due dates for 2026

Quarterly filers have four reporting periods per year. All four 2026 quarterly deadlines fall on weekdays and are not shifted.

Annual filers covering the full 2025 calendar year have a single deadline: January 20, 2026. Annual filers covering calendar year 2026 are due January 20, 2027.

Common mistake: Quarterly filers sometimes confuse the quarter they are filing for with the month the return is due. Your Q2 2026 return (covering April, May, and June) is not due until July 20, 2026 — not June 30. The 20th of the month after the quarter ends is the deadline.

Step 4: When the 20th falls on a weekend or holiday

Texas Tax Code provides that when a filing deadline falls on a Saturday, Sunday, or Texas legal holiday, the deadline automatically moves to the next business day. You do not need to request an extension — the new date applies automatically.

For 2026, three monthly deadlines shift:

• June 20 → June 22, 2026: June 20 is a Saturday. The deadline moves to Monday, June 22.
• September 20 → September 21, 2026: September 20 is a Sunday. The deadline moves to Monday, September 21.
• December 20 → December 21, 2026: December 20 is a Sunday. The deadline moves to Monday, December 21.

No quarterly deadlines shift in 2026 — all four fall on weekdays.

Watch for Texas state holidays that might further shift a Monday deadline. Texas observes holidays like Columbus Day (second Monday in October) and Veterans Day (November 11, when it falls on a weekday). Verify any shifted deadline in eSystems or by calling the Comptroller's office at 1-800-252-5555 if there is any doubt.

This step should take about 3 minutes to verify your adjusted dates.

Step 5: Penalties for missing a Texas sales tax deadline

Missing a Texas sales tax due date — even by one day, even on a zero-dollar return — triggers automatic penalties:

• $50 per late return assessed immediately on any return not received by the deadline
• 5% of tax owed if the return and payment are received within 30 days of the due date
• 10% of tax owed if more than 30 days past the due date
• Daily interest on any unpaid tax balance

A first-time late filer who was otherwise compliant may request a penalty waiver by contacting the Comptroller's office, but approval is not guaranteed and the underlying tax and interest must still be paid.

To avoid penalties entirely: file through eSystems before the deadline, even if you owe nothing. A zero-dollar return submitted on time costs you nothing. A zero-dollar return submitted one day late costs you $50. For more on what the Comptroller does when businesses fall behind, see the Texas LLC compliance checklist.

Quick reference

Frequently asked questions

When is Texas sales tax due for monthly filers in 2026?

Monthly filers must submit their return by the 20th of the month following the reporting period. Three dates shift in 2026 because the 20th falls on a weekend: June 22 (covering May sales), September 21 (covering August sales), and December 21 (covering November sales). All other months keep the standard 20th deadline.

What are the quarterly Texas sales tax due dates for 2026?

Quarterly filers have four deadlines: January 20, 2026 (covering Q4 2025), April 20, 2026 (Q1 2026), July 20, 2026 (Q2 2026), and October 20, 2026 (Q3 2026). The Q4 2026 return is not due until January 20, 2027. All four 2026 dates fall on weekdays and are not adjusted.

What happens if I miss a Texas sales tax deadline?

The Comptroller assesses a $50 penalty per late return immediately. You also owe 5% of any tax due if you file within 30 days of the deadline, or 10% if you are more than 30 days late. Interest accrues daily on unpaid tax. Missing even a zero-dollar return triggers the full $50 penalty — there is no reduced penalty for zero-tax periods.

Do I have to file a Texas sales tax return if I had zero sales that period?

Yes. Texas requires a return for every assigned filing period, regardless of sales volume. If you had no taxable sales and owe nothing, log into eSystems and submit a zero-dollar return before the deadline. Skipping it triggers the same $50 late-filing penalty as missing a period with actual tax owed. The process for a zero return takes about two minutes.

How do I know if I am a monthly or quarterly sales tax filer in Texas?

The Comptroller assigns your frequency when you apply for your sales tax permit, based on your projected annual tax liability. Your current assignment appears in your eSystems account under your business profile. Log in and verify — the Comptroller can change your frequency as your business grows and will send a notice, but the safest approach is to check directly in eSystems at least once per year.

Not sure what else your Texas LLC owes?

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Last verified: 2026-05-15

Sources: Texas Comptroller — Sales Tax · Sales Tax Permit Application · eSystems Filing Portal