Texas Foreign Registration / Franchise tax and PIR
The yearly Texas filing for a registered foreign LLC
A foreign LLC registered in Texas files a franchise tax report and a Public Information Report (Texas Comptroller) with the Texas Comptroller by May 15 every year; there is no separate annual report to the Secretary of State. The franchise tax is a privilege tax on each taxable entity formed in Texas or doing business here, so registering brings the company into it.
The yearly filing in brief
- Filed with
- Texas Comptroller of Public Accounts
- Due
- May 15, or the next business day when it falls on a weekend or holiday
- Parts
- Franchise tax report, plus the Public Information Report (Texas Comptroller) or an Ownership Information Report
- No tax due threshold
- $2,650,000 in revenue (2026 and 2027 report years)
- Tax rate above it
- 0.375% retail or wholesale, 0.75% other businesses
- Late report
- $50 per report
Below the threshold you still file
For the 2026 and 2027 report years, a company with total revenue at or below $2,650,000 owes no franchise tax and does not file the tax computation itself. It still files its Public Information Report (Texas Comptroller) or Ownership Information Report, which lists who governs the company on the filing date. Skipping it because no tax is owed can lead to the forfeiture notices described below.
Above the threshold
The tax is figured on margin. The current figures are a 0.375% rate for retail and wholesale businesses, 0.75% for others, a compensation deduction limit of $480,000 and an EZ computation for companies with total revenue up to $20,000,000. The Comptroller publishes the figures for each report year; use the ones for the year you are filing. We do not prepare franchise tax reports.
Extensions
An extension is tentatively granted if requested on time, online or on the Comptroller's form, with a payment of at least 90% of the tax that will be due, or 100% of the prior year's tax where that option applies. The extended report is due November 15. A company in its first year of franchise tax cannot use the prior-year option.
What lateness costs
| Problem | Charge |
|---|---|
| Report filed after the due date | $50 per report |
| Tax paid 1 to 30 days late | 5% penalty |
| Tax paid more than 30 days late | 10% penalty |
| Interest | Starts 61 days after the due date |
Forfeiture and revocation
Ignore the Comptroller long enough and two notices arrive: Form 05-211, the notice of intent to forfeit the right to transact business, and later Form 05-213, the notice of forfeiture of registration. Resolving them means filing the missing reports and paying tax, penalty and interest; a company at or below the threshold files the missing information reports.
The Secretary of State has its own lever. If a required report or fee is missed and not fixed before the 91st day after its notice, it can revoke the registration (BOC 9.101). Reinstatement stays available for 3 years, and taxable entities need the Comptroller's tax clearance letter to get it.
Keeping your details current between reports
The information report captures the governing persons once a year. Other changes go to the Secretary of State as they happen: a new registered agent or office on Form 401, and a new principal office address by amending the registration on Form 406. Keeping both agencies in step avoids notices going to an address the company has left.
Partnerships and nonprofits
Foreign nonprofit corporations, and limited partnerships that file no Public Information Report, report to the Secretary of State instead, at most once every 4 years when it sends a notice to the registered office. Missing that report leads to revocation as well.
Leaving Texas
When the company ends its Texas nexus, the final franchise tax report and payment are due within 60 days, and the Comptroller's certificate of account status is what lets it file Form 608 to withdraw.
Yearly filing questions
Does the Texas Secretary of State send an annual report for foreign LLCs?
No. The yearly obligation is the Comptroller's franchise tax and information report.
Our first year was short. Do we still file by May 15?
The first report follows the same May 15 due date.
Will you file our PIR?
No. We file the registration; the yearly report belongs with your accountant or the Comptroller's own tools.
One price for the whole filing
Register in Texas
Delaware or any stateTexas
$199
+ $750 state fee
- Form 304 for an LLC or Form 301 for a corporation, prepared from your answers
- Name check against Texas designator rules
- Filed with the Secretary of State through SOSPortal
- Our Texas registered agent, or one you name
- The approved registration sent to you
- Renewal: after the first year, the agent service renews at $149 a year
The state fee is passed through at cost. Checkout shows every line before payment. $199 plus the state fee, including your first year of registered agent service; after that the agent service renews at $149 a year.
Official sources
- Texas Secretary of State, Form 806 fee schedule (rev. 09/26)
- Texas Secretary of State, Form 304 instructions
- Texas Secretary of State, foreign entity FAQs
- Texas Secretary of State, Texas Express expedited filings
- Texas Comptroller, franchise tax
- Texas Comptroller, franchise tax extensions
- Texas Business Organizations Code, Chapter 9 (foreign entities)
- Texas Secretary of State, Form 412 instructions (amended registration, foreign LP)
- Texas Secretary of State, Form 306 instructions (foreign limited partnership)
Ready to register in Texas?
Order online in a few minutes. We take it from there and send you the approved registration.