Texas LLC Annual Report 2026: PIR & Franchise Tax Due May 15

Due Date and Frequency: May 15

This is an annual obligation — filed once per year. Every LLC, regardless of size, revenue, or activity level, must file both the franchise tax report and the PIR every year to stay in good standing. Even an LLC that earned no revenue, or one that has never been active, still has to file.

The Comptroller typically mails or emails notices to the address on file, but receiving a notice is not a prerequisite for the filing obligation. It is your LLC's responsibility to file on time regardless of whether a reminder arrives. Mark May 15 on your business calendar every year.

The Two Filings: Franchise Tax Report + PIR

What people call the "Texas annual report" is really two separate documents filed together with the Comptroller:

Both are due the same day (May 15) and are filed through the same Comptroller system. For most small LLCs, the franchise tax report is a No Tax Due report and the PIR is a short confirmation — together they take only a few minutes. Filing one without the other does not satisfy your obligation; you must complete both.

The No Tax Due Threshold ($2.47M)

The reason most Texas LLCs pay $0 is the No Tax Due threshold. An LLC owes no franchise tax if its total annualized revenue is under $2.47 million. The overwhelming majority of small businesses fall below this line, which is why franchise tax is effectively $0 for them — though they still have to file the report and the PIR.

Even if your LLC is comfortably under $2.47 million, you must still file the franchise tax report as a No Tax Due report and submit the Public Information Report. Filing is mandatory regardless of whether any tax is owed. Thresholds and rates can change year to year, so always confirm the current figures at comptroller.texas.gov before you file.

What the Public Information Report Requires

The Public Information Report keeps your LLC's public record accurate. You confirm or update the following:

• Members or Managers: The names and addresses of your LLC's members (for member-managed LLCs) or managers (for manager-managed LLCs). This is how the state keeps the ownership and management record current.
• Registered Agent: The name and Texas address of your registered agent. If your agent or their address has changed, the PIR is where you reflect it for Comptroller purposes.
• Principal Office and Mailing Address: The main business address of your LLC, used by the Comptroller for correspondence.

The PIR does not require financial statements or detailed operational data — it is an administrative confirmation filing. Keeping the members/managers and registered agent accurate matters because this is the public-facing record people and agencies rely on to identify and contact your LLC.

How to File With the Comptroller (Webfile)

Texas LLCs file the franchise tax report and PIR electronically through the Comptroller's online system. Here is the general process:

1. Go to comptroller.texas.gov
   Navigate to the Texas Comptroller of Public Accounts website and locate the franchise tax / Webfile section for online filing.
2. Log in with your Webfile information
   Use your LLC's Webfile number (sent by the Comptroller) and taxpayer details to access your account.
3. Complete the franchise tax report
   If your total annualized revenue is under the No Tax Due threshold, file the No Tax Due report. If you are above the threshold, enter your revenue and margin figures to calculate the tax owed.
4. Complete the Public Information Report
   Confirm or update your members/managers, registered agent, and addresses. Both filings are typically handled in the same session.
5. Submit before May 15 and save confirmation
   Review everything, submit, and pay any franchise tax due (most LLCs owe $0). Save the confirmation as proof of filing for your records.

Because thresholds, forms, and the exact Webfile steps can change, confirm the current process and figures at comptroller.texas.gov before filing.

What Happens If You Miss the Deadline

Missing the May 15 deadline triggers escalating consequences:

The simplest way to avoid all of this is to file both reports on time. Set a calendar reminder for early May each year as a prompt to complete your franchise tax report and PIR before the May 15 deadline.

How to Revive a Forfeited LLC in Texas

If your Texas LLC's right to transact business has been forfeited for missed franchise tax filings, reviving it is generally possible. The process typically involves:

1. File all overdue reports
   Bring every missed franchise tax report and Public Information Report current with the Comptroller.
2. Pay all tax, penalties, and interest
   Pay any franchise tax owed plus the accrued penalties (5% / 10%) and interest so your account is fully current.
3. Request reinstatement
   Once the account is current, request reinstatement of your LLC's right to transact business. The Comptroller can then restore the entity once it confirms compliance.
4. Confirm registered agent is current
   Make sure your registered agent and member/manager information are accurate as part of bringing filings current.

During the period of forfeiture, your LLC could not legally transact business or maintain standing in Texas, and liability protection may have been compromised. Confirm the exact, current reinstatement requirements and any associated fees at comptroller.texas.gov. If significant business was conducted during forfeiture, consult a Texas business attorney about potential exposure.

For more on staying in compliance, see: Texas LLC Taxes and Fees 2026, Texas Registered Agent Requirements 2026, and Texas LLC Late Filing Penalties 2026. You can also compare due dates across states with our annual report deadlines for every state, or see the full Texas LLC compliance hub.