Texas LLC: fees, how to start and deadlines

Texas charges $300 to file an LLC Certificate of Formation (Form 205). Each year after that, the LLC files a franchise tax report with the Comptroller by May 15.

Filing fee$300

Ongoing state feeNo tax due at or below $2.65M (report still required) yearly

DeadlineDue May 15 (next business day if it falls on a weekend or holiday).

How to start an LLC in Texas

Pick a name and check it is available with the Texas Secretary of State.
Choose a registered agent. Texas requires one, and the LLC cannot be its own agent. The agent needs a Texas street address where it can be served in person during business hours (not only a mailbox service) and must consent to serve.
File the Certificate of Formation (Form 205) with the Secretary of State and pay the $300 filing fee. Paying by card adds a convenience fee of $0.25 + 2.25%.
Get an EIN from the IRS. It is free.
Each year, file the franchise tax report and a Public Information Report (PIR) or Ownership Information Report (OIR) with the Comptroller by May 15.

Formation filing: Certificate of Formation (Form 205) with the Texas Secretary of State. Sources: sos.state.tx.us: 205, comptroller.texas.gov: franchise, comptroller.texas.gov: 2026-franchise

Texas franchise tax for LLCs

Texas LLCs file a franchise tax report with the Texas Comptroller. For 2026 and 2027, no tax is due at or below the $2.65M no-tax-due threshold, but the LLC still has to file its Public Information Report (PIR) or Ownership Information Report (OIR).

The report is due May 15 (the next business day if that falls on a weekend or holiday). Passive entities are treated differently under some rules, so check the Comptroller's pages for your situation. The late penalty amount was not stated on the official pages checked.

Sources: Texas Comptroller: franchise tax, 2026 franchise tax forms

Registered agent in Texas

Required (Texas Business Organizations Code §5.201). The agent can be a Texas resident or an entity allowed to do business in Texas, but not the LLC itself. Changing the agent or office uses Form 401, with a $15 state filing fee.

Sources: Form 205 instructions, Form 401 instructions

Texas LLC fees and deadlines Cited (official pages)

Filing office: Secretary of State (formation); Comptroller (franchise tax)
Formation fee details: $300 Certificate of Formation (Form 205). Card convenience fee $0.25 + 2.25%.
Year-1 state total: $300
Ongoing filing: Franchise Tax Report + Public Information Report (PIR) or Ownership Information Report (OIR)
Ongoing fee: No tax due at or below the $2.65M threshold (2026-2027). The PIR/OIR is still required.
Deadline: Due May 15 (next business day if it falls on a weekend or holiday).
Late penalty: Not stated on the official pages checked
Newspaper publication: None found
Registered agent: Yes (BOC §5.201)
Notes: Passive entities are excepted from some rules.
Official sources: sos.state.tx.us: 205, comptroller.texas.gov: franchise, comptroller.texas.gov: 2026-franchise

Checked November 12, 2026. Fees can change; confirm on the state's site before filing.

Questions

How much does it cost to start an LLC in Texas?

The state filing fee for the Certificate of Formation (Form 205) is $300. A card convenience fee applies if you pay by card.

Do Texas LLCs pay franchise tax?

Texas LLCs file a franchise tax report by May 15 (passive entities are treated differently under some rules). For 2026 and 2027, no tax is due at or below the $2.65M threshold, but the information report is still required.

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