File the Texas Certificate of Formation, Form 205, with the Secretary of State. Later franchise-tax and information reports go to the Comptroller.

This guide covers forming a new Texas LLC. If your LLC already exists in another state or country, use the foreign-registration process instead.

Texas LLC at a glance

Official filing website
Texas Secretary of State
Business name check
Open SOSPortal search optionsThe Secretary of State provides access to its current filing and search system here. Account access and search charges may apply.
Formation document
Certificate of Formation (Form 205)
State filing fee
$300The certificate filing fee is $300. The current instructions list an additional convenience charge for credit-card payments.
Processing time
Online13-15 business daysPaper4-8 weeks; add mail transitPublished guide estimate. Published guide estimate for a complete filing; not a state guarantee. Check the filing office before setting a deadline.
Ongoing report or tax
Franchise Tax / Information Report
Report / renewal charge
Variable; calculate using the linked ruleTax depends on the applicable rules, revenue and exemptions. Being below the no-tax-due threshold does not automatically remove the information-report requirement.
Frequency / due date
Annually, generally May 15
Sales tax base rate
6.25%Local rates may apply. July 1, 2026 snapshot; not an address-specific rate. General rate for ordinary taxable sales; exemptions, special products and local rules can change the result.Official tax agency ↗
Names in formation records
Management names requiredForm 205 lists each initial manager, or each initial member if there are no managers. At least one governing person is required. Other filings and private bank/tax records may identify owners.

Before you file in Texas

Get the registered agent’s consent and Texas office address. Prepare the LLC name, initial managers or members, mailing address and organizer details.

Open SOSPortal search options ↗

File the Certificate of Formation (Form 205)

Open Texas SOSPortal ↗

  1. Open SOSPortal and choose a domestic LLC Certificate of Formation, or use Form 205.
  2. Enter the agent and governing persons, then complete the purpose, mailing address and organizer sections.
  3. Sign, pay and save the accepted certificate and SOS file number.
Hand-drawn path from choosing a name to filing the LLC and organizing the next steps.
Prepare, file, then complete the post-approval tasks.

What to enter in the form

Agent consent
Get and keep the agent’s required consent before naming them.
Governing persons
List each initial manager. If the LLC has no managers, list each initial member instead. At least one governing person is required.
Organizer
The organizer signs the certificate. This is not the same as listing the people who will run the LLC.
Effective date
Choose the filing date for an immediate start. Use a delayed or conditional effective-date option only when you intend that later start and meet the conditions in Form 205.

Formation form or legal requirements ↗

After approval in Texas

  • Set up Comptroller Webfile access. Keep its taxpayer/account details separate from the SOS file number.

Franchise Tax / Information Report

2026 Texas report choices and forms ↗

  1. An ordinary, nonexempt Texas LLC files the Public Information Report (PIR, Form 05-102), generally by May 15. In Webfile, update its addresses, managers or members, and the ownership information requested.
  2. For the 2026 report, annualized total revenue at or below $2.65 million means no No Tax Due Report is required. The PIR is still required.
  3. Above $2.65 million, file a franchise-tax report as well. The 2026 E-Z Computation is available at annualized revenue of $20 million or less; otherwise use the Long Form, or use it when not electing E-Z.
  4. The PIR is not required for franchise-tax-exempt entities, qualifying passive entities or qualifying new veteran-owned businesses during their initial five-year period. Save the reports you file and their confirmations.

Compare the filing cycles in our annual report and recurring-fee table.

Next steps: operating agreement · get an EIN · starting checklist.

Sources and filing links

Sources checked . Confirm the state’s current fees and instructions before filing.

Research and walkthrough references

These references provide background and filing walkthroughs. Follow current state instructions if an older walkthrough differs.

See our editorial policy for the research process and contact page for correction information.