For report years 2026 and 2027 the no-tax-due threshold on the Comptroller index was 2,650,000 dollars. Being under it does not end the filing.
Report years 2024 and 2025 showed 2,470,000 dollars. Report years 2022 and 2023 showed 1,230,000 dollars. Report years 2020 and 2021 showed 1,180,000 dollars. A number with no year attached is how a reader applies the wrong band.
The index has a heading for no-tax-due reporting for report years 2024 and later. The sentence this build will stand on is the one in the notices block. At or below the threshold, file the Public Information Report or the Ownership Report.
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.
| 2026 and 2027 | 2,650,000 dollars |
|---|---|
| 2024 and 2025 | 2,470,000 dollars |
| 2022 and 2023 | 1,230,000 dollars |
| Information reportmarked | Still filed at or below the line |
The report year you are filing, not the calendar year you happen to be standing in. The table above is what the index showed on 29 September 2026.
The tax can be zero and the information report can still be open. The forfeiture notices on the index are aimed at a missed filing, including that report.
I want the filing named from the report year and the revenue, including the case where the tax is zero.
You will be talking to the Steven Palmieri practice.