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 for reports due in 2026 and 2027, 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.

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 Taxable Entity Search at comptroller.texas.gov, or search the Secretary of State's records via SOSDirect. The Comptroller's tool shows whether your LLC's right to transact business in Texas is active or has 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 for reports due in 2026 and 2027), 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, on a late franchise tax report or on franchise tax paid late, you can ask the Comptroller to waive it. File the report and pay the tax first, then send Form 89-224, Request for Waiver of Penalty for Late Report and/or Payment. The Comptroller says it will not grant a waiver unless all reports have been filed and all tax due has been paid, that a business that received a waiver in the past two years is not eligible unless there are extenuating circumstances, and that a waiver covers at most one annual report period. A waiver is not guaranteed. The reliable way to avoid all of it is 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.

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 for reports due in 2026 and 2027 must file.

By Edmond Hui · Last updated: October 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). What filing late costs depends on which filing is late and how late it is. See details below.

Ready to file?

Go directly to the Texas Comptroller of Public Accounts website.

File with the Texas Comptroller of Public Accounts →

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 for reports due in 2026 and 2027. 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 right to transact business in Texas, and if the problem is not fixed, the Texas Secretary of State can forfeit the LLC's certificate or 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.

Step diagram for fixing a late LLC annual report in Texas. — How to cure a late Texas annual report, and which charges apply when one is missed. Source: Texas Comptroller of Public Accounts.

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 for reports due in 2026 and 2027, 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 right to transact business in Texas. While that right is forfeited, the LLC is generally denied the right to sue or defend in a Texas court, and the Comptroller says each officer, director, partner, member or owner becomes liable for certain debts of the business. If the problem is still not fixed, the Texas Secretary of State can forfeit the LLC's certificate or registration. 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 for reports due in 2026 and 2027, 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

To come back from a tax forfeiture, file every missing report and pay what you owe, get a tax clearance letter from the Comptroller (requested through Webfile or on Form 05-391), then file Form 801 with the Texas Secretary of State with the $75 fee.

Confirm Your Standing

Use the Comptroller's free Taxable Entity Search to confirm that your LLC's right to transact business in Texas shows as active. The Comptroller says its Certificate of Account Status is needed only to end an entity and is not required by banks.

Reinstatement After Dissolution

Reinstatement Possible?: Yes
How Long Allowed: The Secretary of State says there is no deadline for reinstating after a tax forfeiture, as long as the LLC would otherwise still exist. Every past-due report, tax, penalty, and interest amount has to be cleared first
Reinstatement Fee: $75 Secretary of State reinstatement filing fee (Form 801), 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: The right to transact business in Texas. While it is forfeited, the LLC is generally denied the right to sue or defend in a Texas court, and the Comptroller says each officer, director, partner, member or owner becomes liable for certain debts of the business. If the problem is not fixed, the Texas Secretary of State can forfeit the LLC's certificate or registration.

Do You Need a Paid Service to Fix This?

No. You can file the overdue report yourself by following the How to Fix It steps above, and pay only what the state itself charges (the report fee, any late fee, and any reinstatement fee), with no service fee on top.

Hiring a registered agent service is a separate choice, and it is optional too. Every LLC must keep a registered agent, but in most states the LLC's owner, or another individual who qualifies, may serve as its registered agent themselves, generally subject to that state's rules on keeping a street address in the state and being available there during normal business hours. The Texas registered agent requirements set out what Texas itself asks.

Registered agent services for Texas LLCs

Affiliate disclosure: Northwest Registered Agent, Bizee, ZenBusiness and LegalZoom pay us a commission if you sign up through our link, at no extra cost to you. We list only the registered agent services we have an affiliate relationship with, so this is not a survey of the whole market.

This list is not scored. The four are listed cheapest annual renewal first, and every claim below is about the services listed here rather than the whole market.

Northwest Registered Agent$125/yr renewal
Best for: Privacy-focused owners and anyone who just needs an agent, not a formation bundle
Bizee$149/yr renewal
Best for: A free first year (some visitors are being shown shorter free periods, so confirm at checkout), renewing at $149/yr, if you're comfortable with the BBB caveat
ZenBusiness$199/yr renewal
Best for: First-time founders forming a new LLC who want phone, email and chat support
LegalZoom$249/yr renewal
Best for: Complex structures that want attorney consultations, which come with LegalZoom's $299 formation plan (and, in one version of its plans, the $249 plan) rather than this renewal price

Note: Bizee holds a C rating from the BBB and is not accredited. BBB's profile carries a live alert describing a pattern of complaints about unexpected charges, difficulty canceling and filing delays, and Bizee has posted a response to it. We flag this so you can make an informed choice.

Annual renewal is each provider's own standard published rate. Check the current terms at each provider before you buy. The scored ranking, and the formula behind it, is in our full formation services review →

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 missing a deadline can cost the company its good standing or, in many states, its existence.

Read this guide for another state:

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 for reports due in 2026 and 2027, 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 right to transact business in Texas and, if the problem is not fixed, the Texas Secretary of State can forfeit the LLC's certificate or registration. 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 from the Comptroller (requested through Webfile or on Form 05-391). You then file Form 801 with the Secretary of State along with the $75 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 Comptroller can forfeit your LLC's right to transact business in Texas. While that right is forfeited, the LLC is generally denied the right to sue or defend in a Texas court, and the Comptroller says each officer, director, partner, member or owner becomes liable for certain debts of the business. 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 for reports due in 2026 and 2027, 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 a 5% or 10% penalty and interest on any franchise tax actually owed. To come back from a tax forfeiture, file all overdue reports, pay any tax, penalties, and interest, obtain a Comptroller tax clearance letter, and file Form 801 ($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 Taxable Entity Search at comptroller.texas.gov, or search the Secretary of State's records via SOSDirect. The Comptroller's tool shows whether your LLC's right to transact business in Texas is active or has 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 for reports due in 2026 and 2027), 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, on a late franchise tax report or on franchise tax paid late, you can ask the Comptroller to waive it. File the report and pay the tax first, then send Form 89-224, Request for Waiver of Penalty for Late Report and/or Payment. The Comptroller says it will not grant a waiver unless all reports have been filed and all tax due has been paid, that a business that received a waiver in the past two years is not eligible unless there are extenuating circumstances, and that a waiver covers at most one annual report period. A waiver is not guaranteed. The reliable way to avoid all of it is 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

4 documents

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.

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