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.

Verified Checked Source: direct.sos.state.tx.us All sources

Check it yourself

Where these figures come from

We publish a number only when we can point at the page that sets it. These are those pages — the statute and the agency, not someone else's article.

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Other deadlines worth knowing about

Deadlines are where an LLC quietly dies — miss enough of them and the state dissolves it administratively. If you file in more than one state, these are the ones to put in the calendar next.

Check another state