What is the exact late fee for a Texas LLC annual report?

Texas has no Secretary of State annual report. Instead, LLCs file with the Texas Comptroller by May 15. If your LLC is below the $2.65M no-tax-due threshold, you only file a Public Information Report (PIR), and Texas doesn't charge the $50 late-filing penalty on a late PIR. The $50 penalty applies to late franchise tax reports (even when no tax is owed), which below-threshold LLCs aren't required to file since 2024. So the common claim that every below-threshold filer owes $50 for filing late is wrong. The typical small LLC doesn't. If your LLC is above the threshold, it must file the Franchise Tax Report, and a late franchise tax report does trigger the $50 penalty even at $0 tax due. If tax is actually owed, additional penalties apply on the tax itself: 5% if paid 1 to 30 days late, 10% if more than 30 days late, plus interest that begins accruing roughly 61 days after the due date. And for any LLC, continued non-filing leads the Comptroller to forfeit your right to transact business in Texas. That's the real risk for a small LLC, not a flat fee. File your PIR (and Franchise Tax Report if above the threshold) through the Comptroller's eSystems portal at comptroller.texas.gov, and verify current thresholds and penalty amounts with the Texas Comptroller before relying on them.

Can you reinstate a Texas LLC after it loses good standing?

Yes. When an LLC misses its required Comptroller filings, the Comptroller first forfeits the LLC's corporate privileges and, if non-compliance continues, forfeits its registration or charter. To reinstate, you must file every past-due report, the Public Information Report and, for above-threshold LLCs, the Franchise Tax Report, pay any franchise tax owed plus the $50-per-report penalty on any late franchise tax reports and any interest, and obtain a tax clearance letter (Form 05-391) from the Comptroller. You then file an Application for Reinstatement (Form 811) with the Secretary of State along with the $75 reinstatement fee. Once processed, your LLC's good standing is restored. Note that Texas doesn't charge the $50 penalty for a late PIR, so a below-threshold LLC that only owed PIRs won't accumulate $50-per-year report penalties. Its exposure is the forfeiture itself and the reinstatement process, not the penalty. Confirm the exact past-due amounts and current fees with the Texas Comptroller and Secretary of State before filing.

How do I check if my Texas LLC is in good standing?

Check your LLC's franchise tax standing using the Texas Comptroller's free Certificate of Account Status search at comptroller.texas.gov, or search the Secretary of State's records via SOSDirect. The Comptroller's tool shows whether your franchise tax account is active or whether corporate privileges or registration have been forfeited for missed filings. Remember that Texas has no separate Secretary of State annual report. Your annual obligation is the Public Information Report (and a Franchise Tax Report only if you're above the $2.65M no-tax-due threshold), both due May 15. If your account shows as delinquent, file the overdue report immediately. A below-threshold LLC that only owes a late PIR doesn't face the $50 late-filing penalty (that applies to late franchise tax reports), but it should still file to protect its good standing. File the overdue reports through eSystems, and confirm your exact balance and current thresholds directly with the Texas Comptroller.

Can you negotiate or waive the Texas late-filing penalty?

First, check whether a penalty even applies. If your LLC is below the $2.65M no-tax-due threshold, you only file a Public Information Report, and Texas doesn't charge the $50 late-filing penalty on a late PIR, so there may be nothing to waive. The $50 penalty applies to late franchise tax reports (even when no tax is owed), which below-threshold LLCs aren't required to file since 2024. Where a penalty does apply, a late franchise tax report or percentage penalties on unpaid franchise tax. Those amounts are set by statute, and the Texas Comptroller generally doesn't waive them as a matter of routine. In limited circumstances the Comptroller may consider a penalty waiver request if you can show reasonable cause, but there's no guarantee, and interest on unpaid tax is generally not waivable. The reliable way to avoid all of it's to file your Public Information Report (and Franchise Tax Report if above the threshold) on or before May 15 each year. Filing costs $0 for LLCs at or below the no-tax-due threshold ($2,650,000 for 2026). File through the Comptroller's eSystems portal at comptroller.texas.gov, and verify current penalty, waiver, and threshold rules directly with the Texas Comptroller.

LLC Guide

Texas LLC Annual Report Late Penalty: No $50 Fee on a Late PIR for Small LLCs

Texas LLCs file no Secretary of State annual report. They file with the Comptroller by May 15. A below-threshold LLC files only a Public Information Report (PIR), and Texas doesn't charge the $50 late-filing penalty on a late PIR. The $50 penalty applies to late Franchise Tax Reports, which only LLCs above the $2.65M no-tax-due threshold must file.

By Edmond Hui · Last updated: August 2026

Texas LLC annual reports are due May 15 (Public Information Report, plus a Franchise Tax Report only if above the no-tax-due threshold, filed with the Texas Comptroller. Texas has no separate Secretary of State annual report). Missing the deadline adds a No $50 penalty for a late Public Information Report (typical small LLCs); the $50 late penalty applies to franchise tax reports, required only above the $2.65M threshold. The $50 franchise-tax-report penalty applies even when $0 tax is due; if franchise tax IS owed, add 5% (1 to 30 days late), 10% (more than 30 days late), plus interest late fee with a None for the franchise-tax-report $50 penalty above the threshold; a below-threshold LLC filing its PIR late owes no $50 penalty, but should still file promptly to protect its good standing grace period. See details below.

Read this guide for another state:

Step diagram for fixing a late LLC annual report in Texas, No $50 penalty for a late Public Information Report (typica… late penalty, report due May 15 (Public Information Report, plus…. — How to cure a late Texas annual report, and what the state charges for missing it. Source: Texas Secretary of State.

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Go directly to the Texas Secretary of State portal.

File at Texas SOS →

Late Fee Facts at a Glance

📅

annual report due

May 15 (Public Information Report, plus a Franchise Tax Report only if above the no-tax-due threshold, filed with the Texas Comptroller. Texas has no separate Secretary of State annual report)

💵

base fee

$0 filing fee; LLCs at or below the $2,650,000 (2026) no-tax-due threshold owe $0 franchise tax and, since 2024, aren't required to file a franchise tax report. They file only the Public Information Report

⚠️

late penalty

No $50 penalty for a late Public Information Report (typical small LLCs); the $50 late penalty applies to franchise tax reports, required only above the $2.65M threshold. The $50 franchise-tax-report penalty applies even when $0 tax is due; if franchise tax IS owed, add 5% (1 to 30 days late), 10% (more than 30 days late), plus interest

⏱

grace period

None for the franchise-tax-report $50 penalty above the threshold; a below-threshold LLC filing its PIR late owes no $50 penalty, but should still file promptly to protect its good standing

🚨

dissolution timeline

Continued non-filing (of either report) leads the Comptroller to forfeit the LLC's corporate privileges (the right to transact business in Texas) and, eventually, its registration. This non-monetary risk applies even to below-threshold LLCs that owe no penalty

📋

note

Verify current thresholds and penalty amounts with the Texas Comptroller (comptroller.texas.gov) before relying on them. Figures are adjusted periodically.

What Happens If You Miss the Deadline

Stage 1

Immediately after May 15 deadline

Your annual filing is delinquent. If your LLC is below the $2.65M no-tax-due threshold, you only file a Public Information Report, and Texas doesn't charge the $50 late-filing penalty on a late PIR. The $50 penalty applies to late franchise tax reports (even when no tax is owed), which below-threshold LLCs aren't required to file since 2024. If your LLC is above the threshold and its franchise tax report is late, the $50 penalty applies, plus a 5% penalty on any tax owed.

✓ Fix:Yes. File the overdue PIR (and, if above the threshold, the Franchise Tax Report) through the Comptroller's eSystems portal right away and pay any franchise tax and $50 report penalty that applies.

Stage 2

About 30 to 60 days after deadline

If franchise tax is owed and paid more than 30 days late, the penalty rises to 10% of the tax, and interest begins accruing (roughly 61 days after the due date). The Comptroller sends notices warning of forfeiture for continued non-compliance. This applies to any LLC that hasn't filed its required report, including a below-threshold LLC that skipped its PIR.

✓ Fix:Yes. File all overdue reports and pay any tax, penalties, and interest to stop escalation before forfeiture.

Stage 3

Continued non-filing

The Comptroller forfeits the LLC's corporate privileges (loss of the right to transact business and to sue or defend in Texas courts, and possible personal liability for members/managers), and ultimately forfeits the LLC's registration/charter, with loss of good standing and liability protection. This is the real risk for a below-threshold LLC: not a $50 fee, but forfeiture for chronic non-filing.

✓ Fix:Yes. But you must file every past-due report, pay any franchise tax, the $50-per-report penalty on any late franchise tax reports, and interest, obtain a Comptroller tax clearance letter, and complete reinstatement with the Secretary of State.

How to Fix It: Step-by-Step

File the Overdue Public Information Report (and Franchise Tax Report if Above the Threshold)

Log into the Texas Comptroller's eSystems portal at comptroller.texas.gov and file the delinquent Public Information Report (PIR, Form 05-102). Texas has no Secretary of State annual report. These Comptroller filings are the state's annual LLC requirement. A below-threshold LLC files only the PIR; since 2024 it's not required to file a franchise tax report. If your LLC is above the $2.65M no-tax-due threshold, also file the Franchise Tax Report.

Pay Any Franchise Tax and the $50 Report Penalty (Only If Above the Threshold)

If your LLC is below the threshold and files only a late PIR, Texas doesn't charge the $50 late-filing penalty. The $50 penalty applies to a late Franchise Tax Report, which only above-threshold LLCs must file, and it applies even if $0 tax is due. If your LLC owes franchise tax, also pay the 5% (1 to 30 days late) or 10% (more than 30 days late) penalty on the tax, plus interest.

Request Reinstatement if Privileges or Registration Were Forfeited

If the Comptroller forfeited your corporate privileges or registration, obtain a tax clearance letter (Form 05-391) once all reports and amounts are cleared, then file an Application for Reinstatement (Form 811) with the Texas Secretary of State along with the $75 reinstatement fee.

Confirm Your Standing

Use the Comptroller's free Certificate of Account Status lookup (or request a Certificate of Account Status / Good Standing) to verify your LLC is active and compliant, useful for banks, lenders, and contracts.

🚨 Reinstatement After Dissolution

Reinstatement Possible?: Yes
How Long Allowed: An LLC can generally reinstate after a franchise tax forfeiture once every past-due report, tax, penalty, and interest amount is cleared; confirm the current timing and any deadlines with the Texas Comptroller and Secretary of State
Reinstatement Fee: $75 Secretary of State reinstatement filing fee (Form 811), plus any past-due franchise tax, the $50-per-report late-filing penalty on any late franchise tax reports (above-threshold LLCs only), and any interest owed to the Comptroller
What You Lose During Dissolution: Good standing, and with it the certificate of good standing that banks, lenders and licensing bodies ask for. The LLC continues to exist for winding up, so this does not by itself void the liability shield, but the company cannot carry on ordinary business and its name protection is at risk until it is reinstated.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state publishes about filing deadlines, fees, and the consequences of missing them, with the sources this page cites. It cannot tell you what your own company owes: the date turns on when and where you formed, states change these rules between our reviews, and in several states an entity-level tax falls due in a year when no report does. Confirm your own dates with the filing office named on this page before you rely on one here, because the penalty for missing a deadline can be administrative dissolution of the company.

Frequently Asked Questions

: Texas has no Secretary of State annual report. Instead, LLCs file with the Texas Comptroller by May 15. If your LLC is below the $2.65M no-tax-due threshold, you only file a Public Information Report (PIR), and Texas doesn't charge the $50 late-filing penalty on a late PIR. The $50 penalty applies to late franchise tax reports (even when no tax is owed), which below-threshold LLCs aren't required to file since 2024. So the common claim that every below-threshold filer owes $50 for filing late is wrong. The typical small LLC doesn't. If your LLC is above the threshold, it must file the Franchise Tax Report, and a late franchise tax report does trigger the $50 penalty even at $0 tax due. If tax is actually owed, additional penalties apply on the tax itself: 5% if paid 1 to 30 days late, 10% if more than 30 days late, plus interest that begins accruing roughly 61 days after the due date. And for any LLC, continued non-filing leads the Comptroller to forfeit your right to transact business in Texas. That's the real risk for a small LLC, not a flat fee. File your PIR (and Franchise Tax Report if above the threshold) through the Comptroller's eSystems portal at comptroller.texas.gov, and verify current thresholds and penalty amounts with the Texas Comptroller before relying on them.
: Yes. When an LLC misses its required Comptroller filings, the Comptroller first forfeits the LLC's corporate privileges and, if non-compliance continues, forfeits its registration or charter. To reinstate, you must file every past-due report, the Public Information Report and, for above-threshold LLCs, the Franchise Tax Report, pay any franchise tax owed plus the $50-per-report penalty on any late franchise tax reports and any interest, and obtain a tax clearance letter (Form 05-391) from the Comptroller. You then file an Application for Reinstatement (Form 811) with the Secretary of State along with the $75 reinstatement fee. Once processed, your LLC's good standing is restored. Note that Texas doesn't charge the $50 penalty for a late PIR, so a below-threshold LLC that only owed PIRs won't accumulate $50-per-year report penalties. Its exposure is the forfeiture itself and the reinstatement process, not the penalty. Confirm the exact past-due amounts and current fees with the Texas Comptroller and Secretary of State before filing.
: Yes. Texas has no Secretary of State annual report, but if you miss the May 15 deadline and ignore the Comptroller's notices, the state forfeits your LLC's corporate privileges. You lose the right to sue or defend in Texas courts, and members or managers can become personally liable for debts the LLC incurs during the forfeiture period. That's the real risk, not a flat fee. On the money side: if your LLC is below the $2.65M no-tax-due threshold, you only file a Public Information Report, and Texas doesn't charge the $50 late-filing penalty on a late PIR. The $50 penalty applies to late franchise tax reports (even when no tax is owed), which below-threshold LLCs aren't required to file since 2024. Above the threshold, a late franchise tax report carries the $50 penalty, plus 5% to 10% penalties and interest on any franchise tax actually owed. To restore protection, file all overdue reports, pay any tax, penalties, and interest, obtain a Comptroller tax clearance letter, and file a reinstatement (Form 811, $75) with the Secretary of State. Verify current penalty and threshold figures with the Texas Comptroller.
: Check your LLC's franchise tax standing using the Texas Comptroller's free Certificate of Account Status search at comptroller.texas.gov, or search the Secretary of State's records via SOSDirect. The Comptroller's tool shows whether your franchise tax account is active or whether corporate privileges or registration have been forfeited for missed filings. Remember that Texas has no separate Secretary of State annual report. Your annual obligation is the Public Information Report (and a Franchise Tax Report only if you're above the $2.65M no-tax-due threshold), both due May 15. If your account shows as delinquent, file the overdue report immediately. A below-threshold LLC that only owes a late PIR doesn't face the $50 late-filing penalty (that applies to late franchise tax reports), but it should still file to protect its good standing. File the overdue reports through eSystems, and confirm your exact balance and current thresholds directly with the Texas Comptroller.
: First, check whether a penalty even applies. If your LLC is below the $2.65M no-tax-due threshold, you only file a Public Information Report, and Texas doesn't charge the $50 late-filing penalty on a late PIR, so there may be nothing to waive. The $50 penalty applies to late franchise tax reports (even when no tax is owed), which below-threshold LLCs aren't required to file since 2024. Where a penalty does apply, a late franchise tax report or percentage penalties on unpaid franchise tax. Those amounts are set by statute, and the Texas Comptroller generally doesn't waive them as a matter of routine. In limited circumstances the Comptroller may consider a penalty waiver request if you can show reasonable cause, but there's no guarantee, and interest on unpaid tax is generally not waivable. The reliable way to avoid all of it's to file your Public Information Report (and Franchise Tax Report if above the threshold) on or before May 15 each year. Filing costs $0 for LLCs at or below the no-tax-due threshold ($2,650,000 for 2026). File through the Comptroller's eSystems portal at comptroller.texas.gov, and verify current penalty, waiver, and threshold rules directly with the Texas Comptroller.

Sources

Each entry below is a document recorded in our verified Texas sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

sos.state.tx.us/corp/index.shtmlTexas Secretary of State: business entity filings
statutes.capitol.texas.gov/Docs/TX/htm/TX.171.htmTexas statute: Public Information Report
comptroller.texas.gov/taxes/franchise/pir-oir-filing-req.phpTexas agency guidance: Public Information Report
comptroller.texas.gov/taxes/franchise/Texas Comptroller of Public Accounts: file the Public Information Report

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.