Key figures
Texas compliance
2026, with sources
Registering and staying registered
A Delaware corporation doing business in Texas registers with the Secretary of State on Form 301 and keeps a registered agent with a Texas street address. Texas has no Secretary of State annual report for a corporation; the yearly filing that keeps it in good standing is the Public Information Report, filed with the Comptroller alongside the franchise tax report each May 15.
A company that misses the franchise report can have its right to transact business forfeited by the Comptroller, and the Secretary of State can follow by forfeiting the registration. Reinstatement means filing every missing report and paying what’s due.
The rest of the calendar
Sales tax returns follow the frequency the Comptroller assigns: monthly on the 20th, quarterly on the 20th after the quarter, or yearly on January 20. TWC wage reports are quarterly. Unclaimed property — uncashed payroll and vendor checks, customer credit balances — is reported to the Comptroller by July 1 for property past its dormancy period as of March 1, with owner notices due no later than 60 days before the deadline.
Deadlines
- May 15Annual franchise tax reportFranchise Tax Report or Public Information Report
- May 15Extends the franchise report to Nov 15 (Aug 15 for EFT payers, who can then extend to Nov 15); the tax is estimated and paid by May 15Extension request
- Jul 1Unclaimed property report and remittance
- Apr 20, Jul 20, Oct 20, Jan 20Sales tax return (quarterly filers)Sales and Use Tax Return
The federal baseline
This page covers what Texas adds. The federal rules underneath it apply here too.
Common questions
When is our first Texas franchise tax report due?
The first report is due May 15 of the year after the company became subject to the tax in Texas, usually the year after it registered. It covers the period from that start date to the end of the prior accounting year.
We owe nothing. Do we still have to file?
Yes. Being under the no-tax-due threshold removes the tax, not the filing. The Public Information Report lists officers, directors and the registered agent, and leaving it unfiled can cost the company its right to do business in Texas.
Can we extend the May 15 franchise report?
Yes. A request filed by May 15 extends the report to November 15, but only if the company pays an extension amount by May 15, generally 90% of the current year’s tax or 100% of the prior year’s. Companies required to pay by electronic funds transfer get an extension to August 15 first, then can extend again to November 15. A company under the no-tax-due threshold still files its information report on time or extends it.
Compliance next door
- NMNew Mexico complianceA certificate of authority, an initial report within 30 days, a $25 biennial report, and the CIT-1 with its $50 franchise tax each year.
- OKOklahoma complianceQualify with the Secretary of State (minimum $300), pay the $100 registered agent fee by July 1 each year, and file Form 512 30 days after the federal deadline.
- ARArkansas complianceQualify with the Secretary of State, then file the franchise tax report by May 1, the corporate return by April 15 and a negative-if-empty unclaimed property report by November 1.
- LALouisiana complianceQualify with the Secretary of State ($155 from Oct 1, 2026), file a $35 annual report each anniversary, and file the CIFT-620 by May 15. The franchise tax is gone for 2026 periods.
More of the Texas guide
- AccountingAccounting and state tax in TexasCorporate tax, conformity to federal rules, apportionment and what it does to your books
- ReceivablesReceivables and sales tax in TexasSales tax registration, economic nexus, whether SaaS is taxable, and collecting from customers
- PayablesPayables and contractors in TexasPaying vendors and contractors: 1099 filing, use tax, contractor tests and withholding
- PayrollPayroll taxes and employer rules in TexasWithholding, unemployment insurance, paid leave, minimum wage and the rules on paydays
- AdvisoryAdvisory: credits and decisions in TexasCredits, incentives and the decisions that are cheaper to get right the first time
Sources
Checked against each agency’s own page on . Rates and thresholds change, usually on January 1.
General information for US companies, not tax, legal or accounting advice for yours. Rules and thresholds change; confirm the specifics with a CPA or the agency before you act on them.