The annual franchise tax report is due 15 May. If that day is a weekend or a holiday, the due date is the next business day.
That sentence is the whole date rule on the Comptroller franchise index. It was read on 29 September 2026. No other date is printed here as a substitute.
Read on the Comptroller franchise index, comptroller.texas.gov/taxes/franchise/, on 29 September 2026. 15 May is the day named for the yearly filing, and a weekend or holiday pushes that day forward to the following business day. For report years 2026 and 2027, tax begins above 2,650,000 dollars. Retail or wholesale is listed at 0.375 percent, every other activity at 0.75 percent, compensation is capped at a 480,000 dollar deduction, and the EZ rate of 0.331 percent is listed beside a 20 million dollar revenue band. For report years 2024 and 2025 the tax-begins figure is 2,470,000 dollars and the compensation cap is 450,000 dollars. Filing after the due date costs 50 dollars on the report. Paying in the first 30 days after the due date adds 5 percent of the tax. Paying after that window adds 10 percent. Unpaid tax starts accruing interest on day 61. Even when tax is zero, the index still wants a Public Information Report or an Ownership Report. Those lines were copied from the franchise index and nowhere else.
The same index links to a request for an extension. What that request moves, and what it leaves on the original day, is in the instructions for the request. Those instructions were not the page transcribed here, so this guide will not pretend to summarize them.
The payment penalties on the index are separate from the 50 dollar charge on a late report. They are quoted on the home page with the same source line.
| Report year | The year the threshold belongs to |
|---|---|
| Due date before any extensionmarked | 15 May, or the next business day |
| Extension requested | Yes or no, from the instructions you actually filed |
| Information report included | Still required under the threshold |
I want the May date on a calendar that also holds the federal return the figure comes from.
You will be talking to the Steven Palmieri practice.