2026 Filing Calendar — Quick Reference
Here's every Texas LLC filing deadline for 2026 at a glance. Bookmark this table and check it quarterly.
| Date | What's Due | Filed With | Conditional? |
|---|---|---|---|
| Feb 1 – Apr 30 | Workers' Comp DWC-005 notice | TX Dept of Insurance | Only if employees + no coverage |
| Apr 20 | Sales Tax — Q1 return | TX Comptroller (Webfile) | Quarterly filers |
| Apr 30 | TWC Wage Report — Q1 | TX Workforce Commission | Only if employees |
| May 15 | Franchise Tax Report + PIR | TX Comptroller (Webfile) | All LLCs — mandatory |
| Jul 20 | Sales Tax — Q2 return | TX Comptroller (Webfile) | Quarterly filers |
| Jul 31 | TWC Wage Report — Q2 | TX Workforce Commission | Only if employees |
| Aug 15 | Franchise Tax 1st Extension deadline | TX Comptroller | Only if extension filed |
| Oct 20 | Sales Tax — Q3 return | TX Comptroller (Webfile) | Quarterly filers |
| Oct 31 | TWC Wage Report — Q3 | TX Workforce Commission | Only if employees |
| Nov 15 | Franchise Tax 2nd Extension deadline | TX Comptroller | Only if 2nd extension filed |
| Jan 20, 2027 | Sales Tax — Q4 return | TX Comptroller (Webfile) | Quarterly filers |
| Jan 31, 2027 | TWC Wage Report — Q4 | TX Workforce Commission | Only if employees |
No-tax-due threshold: $2.65M · EZ computation threshold: $20M · SaaS effective rate (8.25% area): 6.60% · Sales tax penalty: 5% → 10% → 20% · Interest rate: 7.75%
1. Texas Franchise Tax
What Is the Texas Franchise Tax?
Texas imposes a franchise tax (also called "margin tax") on all taxable entities doing business in the state. LLCs are taxable entities and must file annually with the Texas Comptroller of Public Accounts — even if they owe $0.
Key Thresholds (2026 Report Year)
| Threshold | Amount | Effect |
|---|---|---|
| No-Tax-Due | $2,650,000 | Entities at or below this annualized total revenue owe $0 in franchise tax |
| EZ Computation | $20,000,000 | Entities at or below this can use simplified EZ Computation method |
The no-tax-due threshold increased from $2.47M to $2.65M for the 2026 report year. Always verify the applicable threshold for the year you're filing.
Tax Rates
| Method | Rate | Who Qualifies |
|---|---|---|
| Standard — Retail/Wholesale | 0.375% of taxable margin | Entities primarily in retail or wholesale trade |
| Standard — Other | 0.75% of taxable margin | All other taxable entities (including most LLCs) |
| EZ Computation | 0.331% of apportioned gross receipts | Entities with ≤ $20M annualized total revenue |
Filing Deadlines
| Event | Date | Notes |
|---|---|---|
| Annual Report Due | May 15 | If May 15 falls on a weekend/holiday, next business day |
| First Extension | August 15 | Must file Form 05-164 or pay via Webfile by May 15 |
| Second Extension | November 15 | Must request by August 15 |
| Final Reports | 45 days after original due date | For entities ceasing business |
Extension Rules
To get an extension, you must pay by May 15 at least:
- 90% of the tax that will be due with the current year's report, OR
- 100% of the prior year's tax (only if the prior report was filed by May 14)
Extensions extend the time to file, NOT the time to pay. If your extension payment doesn't meet the 90%/100% threshold when the report is filed, penalties and interest apply retroactively from May 15.
Other extension rules:
- File via Webfile (preferred) or submit Form 05-164 by mail
- If paying online, do NOT also submit a paper Form 05-164
- The 100% option is unavailable if the entity became subject to franchise tax for the first time in the prior year
Applicable Forms (2026)
| Form | Name | When to Use |
|---|---|---|
| 05-102 | Public Information Report (PIR) | All LLCs — filed annually with franchise tax report |
| 05-169 | EZ Computation Report | Revenue ≤ $20M, no credits/deductions claimed |
| 05-158-A/B | Franchise Tax Report (Long Form) | Revenue > $20M or claiming deductions/credits |
| 05-170 | Payment Form | Accompanying payment with report |
| 05-164 | Extension Request | Requesting a filing extension |
| 05-165 | Extension Affiliate List | Combined group extensions |
No-Tax-Due Filing (2024+ Report Years)
Starting with the 2024 report year: Entities below the no-tax-due threshold are no longer required to file a No Tax Due Report. However, they must still file a Public Information Report (PIR) (Form 05-102) by May 15.
This means even if your LLC owes $0 in franchise tax, you must still file the PIR annually.
Penalties and Interest
| Violation | Penalty |
|---|---|
| Late filing (any report) | $50 flat fee — even if no tax is due |
| Late payment (1–30 days past due) | 5% of unpaid tax |
| Late payment (31+ days past due) | 10% of unpaid tax |
| Interest on past due amounts | Begins 61 days after due date; 7.75% for 2026 (prime + 1%) |
Margin Calculation Methods
Entities above the no-tax-due threshold can choose whichever method produces the lowest tax:
- Total Revenue minus Cost of Goods Sold (COGS)
- Total Revenue minus Compensation
- Total Revenue × 70% (automatic 30% deduction)
- EZ Computation (0.331% × Texas apportioned gross receipts) — only if revenue ≤ $20M
Payment Methods
| Tax Amount | Allowed Payment Methods |
|---|---|
| Less than $10,000 | EFT, credit card, TEXNET, check |
| $10,000 – $499,999 | EFT, credit card, TEXNET (no checks) |
| $500,000+ | TEXNET only (by 8 PM CT the business day before due date) |
2. Texas Sales Tax
Overview
Texas imposes a state sales and use tax of 6.25%. Local jurisdictions (city, county, transit, special purpose districts) can add up to 2%, for a maximum combined rate of 8.25%. The tax is collected by permit holders and remitted to the Texas Comptroller.
SaaS / Data Processing Services — Special Rule
Texas classifies SaaS as a data processing service, which is taxable. However, Texas Tax Code § 151.351 provides a 20% exemption — only 80% of the charge is subject to sales tax.
| Scenario | Calculation | Effective Tax |
|---|---|---|
| $1,000 SaaS (8.25% area) | $1,000 × 80% = $800 × 8.25% | $66.00 (6.60% effective) |
| $1,000 SaaS (7.25% area) | $1,000 × 80% = $800 × 7.25% | $58.00 (5.80% effective) |
If your SaaS is used in multiple states, the taxable amount can be further reduced by allocating usage between Texas and non-Texas locations.
Filing Frequency
The Comptroller assigns a filing frequency after your sales tax permit is approved, based on your monthly tax liability:
| Monthly Tax Liability | Frequency | Due Date Pattern |
|---|---|---|
| < $500/month (avg) | Quarterly | 20th of the month after quarter ends |
| ≥ $500 in any month or ≥ $1,500 in 3 consecutive months | Monthly | 20th of the following month |
| < $1,000/year (clean history) | Annual (by request) | January 20 of the following year |
2026 Quarterly Filing Due Dates
| Quarter | Reporting Period | Due Date |
|---|---|---|
| Q1 | January – March | April 20, 2026 |
| Q2 | April – June | July 20, 2026 |
| Q3 | July – September | October 20, 2026 |
| Q4 | October – December | January 20, 2027 |
Timely Filing Discount
Texas rewards on-time filers with a discount on the tax owed:
| Discount | Rate | Requirement |
|---|---|---|
| Timely filing | 0.5% of tax due | File and pay on or before the due date |
| Prepayment | 1.25% additional | Prepay a reasonable estimate by the prepayment deadline |
| Combined maximum | 1.75% | Timely file + prepay |
Prepayment deadlines: Monthly filers — 15th of each reporting month. Quarterly filers — 15th of the second month of each quarter. A "reasonable estimate" means at least 90% of the current period's tax or 100% of the same period's prior-year tax.
Penalties and Interest
| Violation | Penalty |
|---|---|
| Late filing (any return) | $50 flat fee |
| Late payment (1–30 days) | 5% of unpaid tax |
| Late payment (31+ days) | 10% of unpaid tax |
| Interest on past-due amounts | Begins 61 days after due date; 7.75% for 2026 |
| After Comptroller notice | Additional 10% (total can reach 20%) |
| Failure to file/pay (severe) | Collection agency, tax liens, permit suspension, criminal charges |
Sales tax returns cannot be extended — unlike franchise tax. The only exception is if the Comptroller declares a disaster in your area.
Economic Nexus Threshold
If your business makes $500,000 or more in eligible sales into Texas within a calendar year, you establish economic nexus and must collect and remit Texas sales tax — even without physical presence in the state.
Filing Methods
- Webfile (preferred): comptroller.texas.gov/taxes/file-pay
- EDI (Electronic Data Interchange)
- TeleFile (phone filing, for smaller filers)
- Paper forms (only if tax paid < $50,000 in prior fiscal year)
3. Annual Public Information Report (PIR)
Overview
The Public Information Report (PIR) is filed as part of the franchise tax filing — it is not a separate filing to a different agency.
- Form: 05-102
- Due Date: May 15 (same as franchise tax)
- Filed With: Texas Comptroller via Webfile or mail
- Cost: Free
Required Information
- Name, title, term expiration date, and address for each LLC manager/member
- Name and address of registered agent and registered office
- Principal office address
- Mailing address
- Address where entity records are maintained (must be within the U.S.)
Key Rules
- Must be filed even if no franchise tax is owed. Starting with the 2024 report year, the No Tax Due Report is eliminated, but the PIR is still mandatory.
- PIR information is public. Officer/member data from the PIR is displayed on the Comptroller's Taxable Entity Search tool.
- Must be signed by an authorized person (manager, member, or officer).
Consequences of Not Filing
| Consequence | Detail |
|---|---|
| $50 late filing fee | Assessed if not filed by May 15 |
| Forfeiture of right to transact business | The LLC loses its good-standing status in Texas |
| Denial of court access | The LLC cannot sue or defend itself in Texas courts while forfeited |
| Personal liability | Each member/manager becomes personally liable for certain debts of the LLC |
| Reinstatement | File the missing PIR + pay all penalties/fees + apply for reinstatement with the Comptroller |
4. Other Recurring TX State Obligations
Registered Agent
- Requirement: Every Texas LLC must continuously maintain a registered agent and registered office in Texas
- Cost: Free if a member/manager serves as agent; $99–$300/year for a professional service
- Updates: If your agent changes, file a change of registered agent form with the Texas Secretary of State (Form 401 or via SOSDirect)
- No annual renewal: The agent remains on file until changed — Texas does not require renewal filings
- Risk: If your registered agent resigns or becomes invalid, the SOS sends notice; failure to appoint a new one can lead to administrative forfeiture
Assumed Name Certificate (DBA)
- If your LLC operates under any name other than its legal name, file an Assumed Name Certificate with the county clerk and the Texas Secretary of State
- Duration: Valid for 10 years; must be renewed if still using the assumed name
- Cost: ~$25 (SOS) + county clerk fees vary
Texas Workforce Commission (TWC) — Employer Obligations
TWC obligations only apply if your LLC has employees. Solo owner-operators with no employees can skip this section.
| Obligation | Details |
|---|---|
| Unemployment tax registration | Register within 10 days of first employee via TWC online portal |
| Quarterly wage reports | Due by the last day of the month following each quarter |
| UI tax rate | New employers: 2.70% entry-level rate for 2026 on first $9,000 of each employee's wages |
| Member/officer wages | Wages paid to officers/members are reportable to TWC, regardless of IRS entity election |
2026 TWC Quarterly Due Dates
| Quarter | Reporting Period | Wage Report & Payment Due |
|---|---|---|
| Q1 | Jan – Mar 2026 | April 30, 2026 |
| Q2 | Apr – Jun 2026 | July 31, 2026 |
| Q3 | Jul – Sep 2026 | October 31, 2026 |
| Q4 | Oct – Dec 2026 | January 31, 2027 |
Workers' Compensation Insurance
Texas is the only state where private employers are not required to carry workers' compensation insurance.
If your LLC does NOT carry coverage and has employees:
| Obligation | Details |
|---|---|
| Annual DWC-005 notice | File with TX Department of Insurance between February 1 and April 30 each year |
| Workplace posting | Post "Notice of No Coverage" in a prominent location visible to employees |
| New hire notification | Provide written notice to each new employee during the hiring process |
If your LLC holds any government contracts, workers' comp coverage is mandatory for employees assigned to that project.
Business Licenses & Permits
- Sales Tax Permit: Free; must be obtained before collecting sales tax. No renewal — remains valid unless revoked or cancelled
- City of El Paso: No general business license required, but certain activities need permits
- Professional licenses: Renewed per the licensing agency's schedule, if applicable
Periodic Review Checklist
| Item | Frequency | Action |
|---|---|---|
| Registered agent current? | As needed | Update with SOS if changed |
| Operating agreement current? | As needed | Internal document — update for member/manager changes |
| Company information changed? | As needed | File amendment with SOS ($150 fee) |
| BOI Report (federal) | Exempt | As of March 2025, all U.S.-created entities are exempt from FinCEN BOI reporting |
| Workers' comp DWC-005 | Annually (Feb 1 – Apr 30) | Only if employees + no workers' comp coverage |
| TWC quarterly wage report | Quarterly | Only if employees — due last day of month after quarter end |
5. Annual Filing Calendar Summary
A consolidated view of every obligation and deadline for a Texas LLC in 2026:
| Deadline | Obligation | Form / Action | Filed With |
|---|---|---|---|
| Feb 1 – Apr 30 | Workers' Comp DWC-005 | DWC-005 annual notice | TX Dept of Insurance |
| Apr 20 | Sales Tax Q1 | Webfile return | TX Comptroller |
| Apr 30 | TWC Wage Report Q1 | Quarterly report + payment | TX Workforce Commission |
| May 15 | Franchise Tax Report + PIR | 05-169 or 05-158 + 05-102 | TX Comptroller (Webfile) |
| May 15 | Extension Request (if needed) | 05-164 or Webfile payment | TX Comptroller |
| Jul 20 | Sales Tax Q2 | Webfile return | TX Comptroller |
| Jul 31 | TWC Wage Report Q2 | Quarterly report + payment | TX Workforce Commission |
| Aug 15 | First Extension Deadline | File report or request 2nd extension | TX Comptroller |
| Oct 20 | Sales Tax Q3 | Webfile return | TX Comptroller |
| Oct 31 | TWC Wage Report Q3 | Quarterly report + payment | TX Workforce Commission |
| Nov 15 | Second Extension Deadline | File report | TX Comptroller |
| Jan 20, 2027 | Sales Tax Q4 | Webfile return | TX Comptroller |
| Jan 31, 2027 | TWC Wage Report Q4 | Quarterly report + payment | TX Workforce Commission |
| As needed | Registered Agent changes | Form 401 or SOSDirect | TX Secretary of State |
Frequently Asked Questions
-
The Texas franchise tax report and Public Information Report (PIR) are due May 15 each year. Extensions are available to August 15 (first) and November 15 (second), but you must pay at least 90% of the tax owed or 100% of the prior year's tax by May 15 to qualify.
-
Starting with the 2024 report year, LLCs below the no-tax-due threshold ($2.65M for 2026) no longer file a No Tax Due Report. However, you must still file the Public Information Report (PIR, Form 05-102) by May 15 every year. Missing the PIR can result in forfeiture of your LLC's good standing.
-
Yes. Texas classifies SaaS as a "data processing service," which is taxable. However, Tax Code § 151.351 provides a 20% exemption — only 80% of the charge is subject to sales tax. At the maximum combined rate of 8.25%, the effective tax rate on SaaS is 6.60%.
-
No. Texas is the only state where private employers are not required to carry workers' compensation insurance. However, if you have employees and do not carry coverage, you must file an annual DWC-005 notice with the Texas Department of Insurance between February 1 and April 30, post a workplace notice, and notify new hires in writing.
-
No. Sales tax returns cannot be extended, unlike franchise tax. The only exception is if the Texas Comptroller declares a disaster in your area. Always file and pay by the 20th of the month following the reporting period.
-
Failure to file the PIR can result in a $50 late fee, forfeiture of your LLC's right to transact business, denial of access to Texas courts, and personal liability for members/managers. To reinstate, file the missing PIR, pay all penalties, and apply for reinstatement with the Comptroller.
Sources
Franchise Tax
Sales Tax
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