L
LexiState
Menu
taxesUpdated 2026-04-01

Does Texas Impose a Franchise, Margin, Gross Receipts, or Minimum Business Tax on LLCs?

Yes. Texas imposes a separate business tax on LLCs beyond ordinary pass-through treatment.

What the Current State Tax Profile Shows

Margin Tax (all businesses): Texas franchise tax applies to taxable margin at the current statewide rates, with a no-tax-due threshold currently shown at $2,650,000 in official small-business guidance. Due: May 15.

Why This Matters for LLC Owners

LLC owners often look only at federal pass-through treatment and miss the separate state layer. The checked-in tax profile for Texas is meant to reduce that risk by keeping the rate, election, registration, and source-link details in structured JSON that can be refreshed later.

Official Sources