Texas business filing dates, 2027

State-level due dates for businesses filing in Texas. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.

Add to Google Calendar Add to Apple or Outlook Download .ics20 dated lines in the calendar file · sources last read 2026-09-23

Coverage · 3 of 5 fully dated

Income / franchise tax return1 date
Estimated taxnot applicable
Withholdingnot dated yet
Unemployment insurance1 date · 3 not dated yet
Sales and use tax17 dates
Annual report1 date

Income / franchise tax return

1 date

The annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Franchise tax reportany business except a sole proprietor or general partnership Source text “Annual Franchise Tax Reports The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day.”verbatim · comptroller.texas.gov · retrieved 2026-09-23 “The Texas franchise tax is a privilege tax imposed on each taxable entity formed or organized in Texas or doing business in Texas.”verbatim · comptroller.texas.gov · retrieved 2026-09-23 “Effective for reports due on or after Jan.1, 2024, an entity that has annualized total revenue less than or equal to the no tax due threshold is not required to file a No Tax Due Report. However, the entity is still required to file a Public Information Report (PIR) or an Ownership Information Report (OIR).”verbatim · comptroller.texas.gov · retrieved 2026-09-23	Applies toA taxable entity (corporation, LLC, limited partnership or LLP) the preparer attests is not passive, exempt or a new veteran-owned business, with annualized total revenue above the no-tax-due threshold: the franchise tax report is due May 15, moved to the next business day. At or below the threshold only the PIR or OIR is filed. Passive entities and general partnerships are not covered. The extended date depends on whether the entity pays by EFT.	Due ruleAnnual franchise tax report: May 15 of the year the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates May 17MonAnnual franchise tax report · moved from Sat May 15 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedcomptroller.texas.gov/taxes/franchise/ (official source, opens in a new tab)retrieved 2026-09-23comptroller.texas.gov/taxes/franchise/forms/2026-franchise.php (official source, opens in a new tab)retrieved 2026-09-23
Franchise tax extension (EFT payers) Source text “Entities required to pay franchise tax by EFT – FIRST Extension Entities that paid $10,000 or more in franchise taxes in the previous state fiscal year are required to pay using EFT. Entities that paid $10,000 to $499,999.99 can meet the EFT extension payment requirement by using franchise tax Webfile to make their payment on or before the due date. Entities that paid $500,000 or more in franchise taxes in the previous state fiscal year are required to pay using TEXNET. These entities will request an extension by making a timely TEXNET payment using tax type payment code 13080 (Franchise Tax Extension). The report year is the year the payment is due. Payment information must be completed by 8 p.m. (CT) on the business day prior to the due date. See the TEXNET Payment Instructions Booklet (PDF) for additional information. Do not submit Form 05-164, Texas Franchise Tax Extension Request, when using TEXNET and payment code 13080. Aug. 15 is the extended due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23 “Entities Required to Pay Franchise Tax by EFT – SECOND Extension Request a second extension by making a timely TEXNET payment, using tax type code 13080 (Franchise Tax Extension), or use franchise tax Webfile to make the second extension payment on or before Aug. 15. The payment should equal the balance of the amount of tax that will be reported as due on Nov. 15. If all of the tax due was paid with the entity's first extension, use franchise tax Webfile or submit Form 05-164, Texas Franchise Tax Extension Request, to request a second extension. Nov. 15 is the extended due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23 “Due Dates If a due date falls on a Saturday, Sunday or legal holiday, the next working day becomes the due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23	Applies toA taxable entity required to pay franchise tax by EFT ($10,000 or more paid in the previous state fiscal year): a timely first extension payment moves the report to Aug. 15; a second extension, by a TEXNET or Webfile payment on or before Aug. 15, moves it to Nov. 15. A weekend or legal holiday moves a due date to the next working day.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedcomptroller.texas.gov/taxes/franchise/filing-extensions.php (official source, opens in a new tab)retrieved 2026-09-23
Franchise tax extension Source text “An extension of time to file a franchise tax report and/or information report will be tentatively granted upon receipt of a timely online extension payment or request on a form provided by the Comptroller. Timely means the request is received or postmarked on or before the due date of the original report. If an online extension payment is made, the taxable entity should NOT submit a paper Extension Request (Form 05-164). Generally, for an extension to be valid, 100 percent of the tax paid in the prior year, or 90 percent of the tax that will be due with the current year’s report, must be paid on or before the original due date of the report.”verbatim · comptroller.texas.gov · retrieved 2026-09-23 “Due Dates If a due date falls on a Saturday, Sunday or legal holiday, the next working day becomes the due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23 “Annual reports for entities not required to pay franchise tax by Electronic Funds Transfer (EFT) Use franchise tax Webfile or file Form 05-164, Texas Franchise Tax Extension Request, along with the appropriate payment, on or before the original due date of the report. The extension payment must be at least 90 percent of the tax that will be due with the report filed on or before Nov. 15, or 100 percent of the tax reported as due on the prior franchise tax report (provided the prior report was filed on or before May 14 of the year for which the extension is requested). A taxable entity that became subject to the franchise tax during the previous year cannot use the 100 percent payment option to file an extension for its first annual report. Also, a separate entity that was included in a combined group report in the prior year cannot use the 100 percent payment option to file an extension for the current year report. If the extension request does not meet the payment requirements when the report is filed, penalty and interest will apply to any part of the 90 percent of the tax not paid by the original due date and to any part of the 10 percent of the tax not paid by the extended due date. Nov. 15 is the extended due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23	Applies toA taxable entity not required to pay franchise tax by EFT: request the extension by Webfile or Form 05-164, with the payment, on or before the original due date; the report is then due Nov. 15. The payment must be at least 90 percent of the tax due, or 100 percent of the prior year’s tax; the rest is due by the extended date. A weekend or legal holiday moves a due date to the next working day.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedcomptroller.texas.gov/taxes/franchise/filing-extensions.php (official source, opens in a new tab)retrieved 2026-09-23

Franchise tax reportany business except a sole proprietor or general partnership

Source text

“Annual Franchise Tax Reports The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day.”verbatim · comptroller.texas.gov · retrieved 2026-09-23

“The Texas franchise tax is a privilege tax imposed on each taxable entity formed or organized in Texas or doing business in Texas.”verbatim · comptroller.texas.gov · retrieved 2026-09-23

“Effective for reports due on or after Jan.1, 2024, an entity that has annualized total revenue less than or equal to the no tax due threshold is not required to file a No Tax Due Report. However, the entity is still required to file a Public Information Report (PIR) or an Ownership Information Report (OIR).”verbatim · comptroller.texas.gov · retrieved 2026-09-23

Applies toA taxable entity (corporation, LLC, limited partnership or LLP) the preparer attests is not passive, exempt or a new veteran-owned business, with annualized total revenue above the no-tax-due threshold: the franchise tax report is due May 15, moved to the next business day. At or below the threshold only the PIR or OIR is filed. Passive entities and general partnerships are not covered. The extended date depends on whether the entity pays by EFT.

Due ruleAnnual franchise tax report: May 15 of the year the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

May 17MonAnnual franchise tax report · moved from Sat May 15

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedcomptroller.texas.gov/taxes/franchise/retrieved 2026-09-23comptroller.texas.gov/taxes/franchise/forms/2026-franchise.phpretrieved 2026-09-23

Franchise tax extension (EFT payers)

Source text

“Entities required to pay franchise tax by EFT – FIRST Extension Entities that paid $10,000 or more in franchise taxes in the previous state fiscal year are required to pay using EFT. Entities that paid $10,000 to $499,999.99 can meet the EFT extension payment requirement by using franchise tax Webfile to make their payment on or before the due date. Entities that paid $500,000 or more in franchise taxes in the previous state fiscal year are required to pay using TEXNET. These entities will request an extension by making a timely TEXNET payment using tax type payment code 13080 (Franchise Tax Extension). The report year is the year the payment is due. Payment information must be completed by 8 p.m. (CT) on the business day prior to the due date. See the TEXNET Payment Instructions Booklet (PDF) for additional information. Do not submit Form 05-164, Texas Franchise Tax Extension Request, when using TEXNET and payment code 13080. Aug. 15 is the extended due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23

“Entities Required to Pay Franchise Tax by EFT – SECOND Extension Request a second extension by making a timely TEXNET payment, using tax type code 13080 (Franchise Tax Extension), or use franchise tax Webfile to make the second extension payment on or before Aug. 15. The payment should equal the balance of the amount of tax that will be reported as due on Nov. 15. If all of the tax due was paid with the entity's first extension, use franchise tax Webfile or submit Form 05-164, Texas Franchise Tax Extension Request, to request a second extension. Nov. 15 is the extended due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23

“Due Dates If a due date falls on a Saturday, Sunday or legal holiday, the next working day becomes the due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23

Applies toA taxable entity required to pay franchise tax by EFT ($10,000 or more paid in the previous state fiscal year): a timely first extension payment moves the report to Aug. 15; a second extension, by a TEXNET or Webfile payment on or before Aug. 15, moves it to Nov. 15. A weekend or legal holiday moves a due date to the next working day.

Due ruleNo date: see the source text

2027 dates—

Source · retrievedcomptroller.texas.gov/taxes/franchise/filing-extensions.phpretrieved 2026-09-23

Franchise tax extension

Source text

“An extension of time to file a franchise tax report and/or information report will be tentatively granted upon receipt of a timely online extension payment or request on a form provided by the Comptroller. Timely means the request is received or postmarked on or before the due date of the original report. If an online extension payment is made, the taxable entity should NOT submit a paper Extension Request (Form 05-164). Generally, for an extension to be valid, 100 percent of the tax paid in the prior year, or 90 percent of the tax that will be due with the current year’s report, must be paid on or before the original due date of the report.”verbatim · comptroller.texas.gov · retrieved 2026-09-23

“Due Dates If a due date falls on a Saturday, Sunday or legal holiday, the next working day becomes the due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23

“Annual reports for entities not required to pay franchise tax by Electronic Funds Transfer (EFT) Use franchise tax Webfile or file Form 05-164, Texas Franchise Tax Extension Request, along with the appropriate payment, on or before the original due date of the report. The extension payment must be at least 90 percent of the tax that will be due with the report filed on or before Nov. 15, or 100 percent of the tax reported as due on the prior franchise tax report (provided the prior report was filed on or before May 14 of the year for which the extension is requested). A taxable entity that became subject to the franchise tax during the previous year cannot use the 100 percent payment option to file an extension for its first annual report. Also, a separate entity that was included in a combined group report in the prior year cannot use the 100 percent payment option to file an extension for the current year report. If the extension request does not meet the payment requirements when the report is filed, penalty and interest will apply to any part of the 90 percent of the tax not paid by the original due date and to any part of the 10 percent of the tax not paid by the extended due date. Nov. 15 is the extended due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23

Applies toA taxable entity not required to pay franchise tax by EFT: request the extension by Webfile or Form 05-164, with the payment, on or before the original due date; the report is then due Nov. 15. The payment must be at least 90 percent of the tax due, or 100 percent of the prior year’s tax; the rest is due by the extended date. A weekend or legal holiday moves a due date to the next working day.

Due ruleNo date: see the source text

2027 dates—

Source · retrievedcomptroller.texas.gov/taxes/franchise/filing-extensions.phpretrieved 2026-09-23

Estimated tax

not applicable

Installments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.

Why: Texas has no state estimated franchise tax payments.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Estimated franchise tax payments Source text “Are quarterly estimated payments required? No.”verbatim · comptroller.texas.gov · retrieved 2026-09-22	Applies toTexas requires no quarterly estimated franchise tax payments.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedcomptroller.texas.gov/taxes/franchise/faq/reports-payments.php (official source, opens in a new tab)retrieved 2026-09-22

Withholding

Unsupported

Returns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.

Why no dates: Texas has no personal income tax, so no state income tax is withheld. No official source confirmed yet for this.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
State income tax withholding	Applies toShown once verified	Due ruleUnsupported	2027 datesNot yet verified against its official source; no date is shown until it is.	Source · retrievedNo verified source on file

Unemployment insurance

1 date · 3 not dated yet

Employer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.

Why no dates: No official source confirmed yet for some of these dates, so they are not shown.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
TWC annual domestic employer report and UI tax Source text “Due Dates for Annual Domestic Employer’s Report & Payment For domestic-only employers who have previously elected to report and pay taxes on an annual basis, quarterly reports and taxes become due on January 1 and are required to be reported and paid no later than January 31 on wages for employment paid in the preceding calendar year.”verbatim · twc.texas.gov · retrieved 2026-09-23 “Adjustments for Saturday, Sunday, or Legal Holidays If the due date for a report or tax payment falls on Saturday, Sunday or a legal holiday on which Texas Workforce Commission offices are closed, reports and payments are considered timely if they are received on or before the following business day.”verbatim · twc.texas.gov · retrieved 2026-09-23	Applies toA domestic-only (household) employer that elected to report and pay annually: the report and tax on the previous calendar year’s wages are due by January 31, moved to the next business day.	Due ruleAnnual domestic employer report and payment: January 31 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Feb 1MonAnnual domestic employer report and payment · moved from Sun Jan 31 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedtwc.texas.gov/programs/unemployment-tax/tax-report-payment-due-dates (official source, opens in a new tab)retrieved 2026-09-23
New-employer UI rate	Applies toA Texas employer the preparer attests is newly liable (still on its entry-level rate): for 2026 the entry-level rate is 2.70% for every industry group, kept until four chargeable quarters. An employer that acquired a previous employer’s experience may have a computed rate instead.	Due ruleUnsupported	2027 datesAuthority for 2027 not yet published; nothing is shown until it is.	Source · retrievedNo verified source on file
TWC quarterly wage report and UI tax	Applies toShown once verified	Due ruleUnsupported	2027 datesNot yet verified against its official source; no date is shown until it is.	Source · retrievedNo verified source on file
TWC reimbursing employer report and reimbursement	Applies toShown once verified	Due ruleUnsupported	2027 datesNot yet verified against its official source; no date is shown until it is.	Source · retrievedNo verified source on file

Sales and use tax

17 dates

Returns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Sales and use tax returnannual filer Source text “Due Dates Taxpayers will be notified by letter after their application for a sales tax permit has been approved whether they will file monthly or quarterly. If a due date falls on a Saturday, Sunday or legal holiday, the next working day is the due date. Quarterly Filers For quarterly filers, reports are due on: April 20 to report Jan. – March July 20 to report April – June Oct. 20 to report July – Sept. Jan. 20 to report Oct. – Dec. Monthly Filers For monthly filers, reports are due on the 20th of the month following the reporting month. For example, the April sales tax report is due May 20. Yearly Filers For yearly filers, reports of sales for the previous year are due on Jan. 20.”verbatim · comptroller.texas.gov · retrieved 2026-09-23	Applies toA Texas sales and use tax permit holder, on the frequency the Comptroller assigned: monthly by the 20th of the next month; quarterly on April 20, July 20, Oct. 20 and Jan. 20; yearly on Jan. 20. A weekend or legal holiday moves the date to the next working day.	Due ruleYearly return: January 20 of the year after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Jan 20WedYearly return State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedcomptroller.texas.gov/taxes/sales/ (official source, opens in a new tab)retrieved 2026-09-23
Sales and use tax returnquarterly filer Source text “Due Dates Taxpayers will be notified by letter after their application for a sales tax permit has been approved whether they will file monthly or quarterly. If a due date falls on a Saturday, Sunday or legal holiday, the next working day is the due date. Quarterly Filers For quarterly filers, reports are due on: April 20 to report Jan. – March July 20 to report April – June Oct. 20 to report July – Sept. Jan. 20 to report Oct. – Dec. Monthly Filers For monthly filers, reports are due on the 20th of the month following the reporting month. For example, the April sales tax report is due May 20. Yearly Filers For yearly filers, reports of sales for the previous year are due on Jan. 20.”verbatim · comptroller.texas.gov · retrieved 2026-09-23	Applies toA Texas sales and use tax permit holder, on the frequency the Comptroller assigned: monthly by the 20th of the next month; quarterly on April 20, July 20, Oct. 20 and Jan. 20; yearly on Jan. 20. A weekend or legal holiday moves the date to the next working day.	Due ruleQuarterly return: 20th day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Jan 20WedQuarterly return Apr 20TueQuarterly return Jul 20TueQuarterly return Oct 20WedQuarterly return State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedcomptroller.texas.gov/taxes/sales/ (official source, opens in a new tab)retrieved 2026-09-23
Sales and use tax returnmonthly filer Source text “Due Dates Taxpayers will be notified by letter after their application for a sales tax permit has been approved whether they will file monthly or quarterly. If a due date falls on a Saturday, Sunday or legal holiday, the next working day is the due date. Quarterly Filers For quarterly filers, reports are due on: April 20 to report Jan. – March July 20 to report April – June Oct. 20 to report July – Sept. Jan. 20 to report Oct. – Dec. Monthly Filers For monthly filers, reports are due on the 20th of the month following the reporting month. For example, the April sales tax report is due May 20. Yearly Filers For yearly filers, reports of sales for the previous year are due on Jan. 20.”verbatim · comptroller.texas.gov · retrieved 2026-09-23	Applies toA Texas sales and use tax permit holder, on the frequency the Comptroller assigned: monthly by the 20th of the next month; quarterly on April 20, July 20, Oct. 20 and Jan. 20; yearly on Jan. 20. A weekend or legal holiday moves the date to the next working day.	Due ruleMonthly return: 20th day of the month after the month endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates Jan 20WedMonthly return Feb 22MonMonthly return · moved from Sat Feb 20 Mar 22MonMonthly return · moved from Sat Mar 20 Apr 20TueMonthly return May 20ThuMonthly return Jun 21MonMonthly return · moved from Sun Jun 20 Jul 20TueMonthly return Aug 20FriMonthly return Sep 20MonMonthly return Oct 20WedMonthly return Nov 22MonMonthly return · moved from Sat Nov 20 Dec 20MonMonthly return State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedcomptroller.texas.gov/taxes/sales/ (official source, opens in a new tab)retrieved 2026-09-23
Sales tax filing frequency Source text “You will file a return monthly, quarterly or yearly based on how much tax you collect.”verbatim · comptroller.texas.gov · retrieved 2026-09-23 “Taxpayers will be notified by letter after their application for a sales tax permit has been approved whether they will file monthly or quarterly.”verbatim · comptroller.texas.gov · retrieved 2026-09-23	Applies toThe Comptroller assigns monthly, quarterly or yearly filing based on how much tax the permit holder collects and notifies it by letter; the account’s assignment governs.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedcomptroller.texas.gov/taxes/publications/96-211.php (official source, opens in a new tab)retrieved 2026-09-23comptroller.texas.gov/taxes/sales/ (official source, opens in a new tab)retrieved 2026-09-23
State and local sales and use tax collection Source text “When you sell taxable goods or services in Texas, or sell to Texas customers, you must collect the 6.25 percent state sales or use tax and the appropriate local sales or use tax. The local tax due cannot be more than 2 percent, so the most tax you can collect is 8.25 percent. Both state and local sales and use taxes are reported on your Texas Sales and Use Tax Return.”verbatim · comptroller.texas.gov · retrieved 2026-09-23	Applies toA Texas sales tax permit holder collects the 6.25% state sales or use tax and the applicable local tax (at most 2%), and reports both on the Texas Sales and Use Tax Return.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedcomptroller.texas.gov/taxes/publications/94-105.php (official source, opens in a new tab)retrieved 2026-09-23
Zero-sales returns and late-filing penalty Source text “If you have a sales tax permit, you must file a Texas Sales and Use Tax Return with the Comptroller’s office, even if you have no sales or no tax to report. You will file a return monthly, quarterly or yearly based on how much tax you collect. You can file online, respond on the preprinted form you receive through the mail, or download the forms from our website. Returns and payments are due by the 20th day of the month following the reporting period. For example, the return for the first quarter (January, February and March) is due April 20. A $50 late filing penalty is due on every return filed after the due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23 “A $50 penalty is assessed on each report filed after the due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23	Applies toEvery permit holder files each assigned period, even with no sales or no tax to report.	Due ruleNo date: see the source text	2027 dates—	Source · retrievedcomptroller.texas.gov/taxes/publications/96-211.php (official source, opens in a new tab)retrieved 2026-09-23comptroller.texas.gov/taxes/sales/ (official source, opens in a new tab)retrieved 2026-09-23

Annual report

1 date

The annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.

Obligation	Applies to	Due rule	2027 dates	Source · retrieved
Public Information Report / Ownership Information Reportany business except a sole proprietor or general partnership Source text “Public Information Report Each taxable entity formed as a corporation, limited liability company (LLC), limited partnership, professional association and financial institution that is organized in Texas or has nexus in Texas must file Form 05-102, Texas Franchise Tax Public Information Report (PIR) annually to satisfy their filing requirements. The PIR is due on the annual franchise tax report due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23 “Ownership Information Report Each taxable entity, other than a legally formed corporation, LLC, limited partnership, professional association or financial institution, that is organized in Texas or has nexus in Texas is required to file Form 05-167, Franchise Tax Ownership Information Report (OIR) annually to satisfy their filing requirements. The OIR is due on the date the annual franchise tax report is due”verbatim · comptroller.texas.gov · retrieved 2026-09-23 “IMPORTANT: The PIR or OIR is due even if the entity does not have to file a franchise tax report because its annualized total revenue is at or below the no tax due threshold.”verbatim · comptroller.texas.gov · retrieved 2026-09-23 “Annual Franchise Tax Reports The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day.”verbatim · comptroller.texas.gov · retrieved 2026-09-23 “Entities Not Required to File a PIR or an OIR Entities that are not organized in Texas and/or do not have nexus in Texas. Entities that are exempt from Texas franchise tax. Qualifying new veteran-owned businesses during their initial five-year period. Entities that qualify as passive.”verbatim · comptroller.texas.gov · retrieved 2026-09-23	Applies toA taxable entity organized in Texas or with Texas nexus that the preparer attests is not passive, exempt or a qualifying new veteran-owned business: corporations, LLCs and limited partnerships file the Public Information Report; other taxable entities (such as LLPs) file the Ownership Information Report. Due on the annual franchise report date (May 15, moved to the next business day), even at or below the no-tax-due threshold. General partnerships are not covered.	Due rulePIR or OIR: May 15 of the year the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.	2027 dates May 17MonPIR or OIR · moved from Sat May 15 State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.	Source · retrievedcomptroller.texas.gov/taxes/franchise/pir-oir-filing-req.php (official source, opens in a new tab)retrieved 2026-09-23comptroller.texas.gov/taxes/franchise/ (official source, opens in a new tab)retrieved 2026-09-23

Public Information Report / Ownership Information Reportany business except a sole proprietor or general partnership

Source text

“Public Information Report Each taxable entity formed as a corporation, limited liability company (LLC), limited partnership, professional association and financial institution that is organized in Texas or has nexus in Texas must file Form 05-102, Texas Franchise Tax Public Information Report (PIR) annually to satisfy their filing requirements. The PIR is due on the annual franchise tax report due date.”verbatim · comptroller.texas.gov · retrieved 2026-09-23

“Ownership Information Report Each taxable entity, other than a legally formed corporation, LLC, limited partnership, professional association or financial institution, that is organized in Texas or has nexus in Texas is required to file Form 05-167, Franchise Tax Ownership Information Report (OIR) annually to satisfy their filing requirements. The OIR is due on the date the annual franchise tax report is due”verbatim · comptroller.texas.gov · retrieved 2026-09-23

“IMPORTANT: The PIR or OIR is due even if the entity does not have to file a franchise tax report because its annualized total revenue is at or below the no tax due threshold.”verbatim · comptroller.texas.gov · retrieved 2026-09-23

“Annual Franchise Tax Reports The annual franchise tax report is due May 15. If May 15 falls on a weekend or holiday, the due date will be the next business day.”verbatim · comptroller.texas.gov · retrieved 2026-09-23

“Entities Not Required to File a PIR or an OIR Entities that are not organized in Texas and/or do not have nexus in Texas. Entities that are exempt from Texas franchise tax. Qualifying new veteran-owned businesses during their initial five-year period. Entities that qualify as passive.”verbatim · comptroller.texas.gov · retrieved 2026-09-23

Applies toA taxable entity organized in Texas or with Texas nexus that the preparer attests is not passive, exempt or a qualifying new veteran-owned business: corporations, LLCs and limited partnerships file the Public Information Report; other taxable entities (such as LLPs) file the Ownership Information Report. Due on the annual franchise report date (May 15, moved to the next business day), even at or below the no-tax-due threshold. General partnerships are not covered.

Due rulePIR or OIR: May 15 of the year the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled.

2027 dates

May 17MonPIR or OIR · moved from Sat May 15

State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day.

Source · retrievedcomptroller.texas.gov/taxes/franchise/pir-oir-filing-req.phpretrieved 2026-09-23comptroller.texas.gov/taxes/franchise/retrieved 2026-09-23

Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.

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