How to Form an LLC in Texas
Texas charges the highest mainstream filing fee in this guide, $300, and then largely leaves you alone: no annual report to the Secretary of State, and no franchise tax at all under $2.65 million in revenue. The catch is a yearly information report most guides forget to mention.
Texas at a glance
Filing fee: $300 for the Certificate of Formation (Form 205), filed with the Texas Secretary of State. Recurring: No Secretary of State annual report. Instead, a yearly franchise tax cycle with the Comptroller: an information report is due every year even when no tax is owed, and most small LLCs owe $0 under the $2.65 million threshold. Registered agent: required, with a physical address in Texas. Every figure on this page was checked against the Texas Secretary of State's and Comptroller's official sites on November 7, 2026.
On this page
The Texas filing steps
Check your name on the state's own search
Check name availability through SOSPortal, the Secretary of State's filing system (relaunched September 29, 2026, replacing SOSDirect and SOSUpload). Texas names must be distinguishable from existing entities and contain "Limited Liability Company," "LLC," or "L.L.C." The Secretary of State also offers a preliminary name check by phone at (512) 463-5555. The Comptroller's separate franchise tax account search is useful later; it is not the name authority.
Choose your registered agent
Your Certificate of Formation names a registered agent who has consented to serve. The agent is a Texas resident individual or an entity registered to do business in Texas, at a street address where process can be personally served during business hours. A mailbox service alone does not qualify, and the LLC cannot be its own agent. Texas is blunt about upkeep: failing to maintain an agent and office can end in involuntary termination of the LLC.
File the Certificate of Formation with the Secretary of State
File Form 205 through SOSPortal and pay the $300 fee. Paying by credit card adds a convenience fee of $0.25 plus 2.25% of the total, per the current Form 205 instructions. Paper filing by mail or in person in Austin also works. If a guide tells you to use SOSDirect or SOSUpload, it is out of date; SOSPortal replaced both in September 2026.
Get an EIN from the IRS
Free, online, and takes minutes once your Texas filing is approved. Never pay a service for this. See EIN for an LLC for the walkthrough and the one IRS rule (a real person as responsible party) that surprises people.
Write your operating agreement
Texas calls the operating agreement a company agreement. It does not get filed with the state. For multi-member LLCs it carries the ownership and management rules Texas courts will look at first, so write it at formation, not at the first disagreement.
Open the business bank account and handle licenses
Bring your approved formation document and EIN letter. Then check your city and county for a general business license and your industry for state permits. Texas issues no statewide general business license. Many occupations are licensed through the Texas Department of Licensing and Regulation, and cities and counties add their own permits for things like food and signage. Register for state taxes with the Comptroller as your activity requires (sales tax is the common one).
Filing details that trip people up
- The $300 is the state fee, full stop. We found guides quoting $357 and worse for a Texas LLC. The Secretary of State's Form 205 instructions state $300. Anything above that is a service fee or a stale number.
- Foreign LLCs pay $750 in Texas, the steepest in this guide. Registering an out-of-state LLC (Form 304) costs $750, and transacting business for more than 90 days before registering adds a late fee of $750 per year of delinquency. Form in Texas if you operate in Texas.
- No publication requirement. The Secretary of State's FAQ confirms newspaper publication is not required to form; the old publication rule was repealed in 2003, and Form 205 contains no publication step.
- You will hear from the Comptroller, not the Secretary of State. Texas runs LLC compliance through the franchise tax system. Even at $0 tax due, the yearly information report described on the report page is mandatory.
After your Texas LLC is approved
Get the EIN, open the bank account, and register with the Comptroller for the taxes your activity triggers. Then mark May 15 on the calendar: that is the franchise tax due date every year, and your Public Information Report rides with it even in years when you owe nothing. Keep your registered agent consent and address current with the Secretary of State, because that record is separate from the Comptroller's.
The full recurring picture for Texas, with fees and due dates, is on the Texas annual report and compliance page, and the money view is on the Texas LLC cost page.
Texas LLC questions
Does Texas have an annual report for LLCs?
Not with the Secretary of State. Texas LLCs report annually to the Comptroller through the franchise tax system instead, filing a Public Information Report every year even when no tax is due. See the Texas report page.
Will my small LLC owe Texas franchise tax?
Probably not. For 2026 and 2027 the no-tax-due threshold is $2.65 million in total revenue. Under it, you owe $0 and skip the full tax report, but the information report is still required every year.
Why do some sites say a Texas LLC costs $357 or more?
Stale numbers and bundled service pricing. The official fee for Form 205 is $300, confirmed in the Secretary of State's current instructions. Accuracy on exactly this number is why this site exists.
Does a Texas LLC file a BOI report?
No. US-formed companies are exempt under the federal final rule of August 14, 2026. See the BOI tracker.
General Information Only
LLCForming publishes general information about forming and running an LLC. It is not legal, tax, or accounting advice, and it does not create an attorney or advisor relationship. Rules vary by state and by your situation. For a decision that matters, talk to a licensed attorney or tax professional in your state.