Free Tool

Texas Franchise Tax Calculator

Estimate your Texas franchise (margin) tax for 2026. Enter your revenue and costs to compare all four margin methods plus the E-Z Computation — instantly find the lowest tax.

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Used to validate the $480,000.00/person cap

Applied Tax Rate

0.750%

Other Entities rate

Tax Estimate

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Enter your total annualized revenue above to see your franchise tax estimate across all calculation methods.

How the Texas Franchise Tax Works

1

Determine Total Revenue

Total revenue includes all revenue from all sources, annualized for a 12-month period. If revenue is $2,650,000 or less, no tax is due.

2

Calculate Taxable Margin

Taxable margin is the lowest of four options: 70% of total revenue, revenue minus COGS, revenue minus compensation, or revenue minus $1M standard deduction.

3

Apply the Tax Rate

Multiply the taxable margin by 0.375% for retail/wholesale entities or 0.75% for all other entities.

4

Consider the E-Z Computation

If revenue is $20,000,000 or less, you may use the E-Z Computation: total revenue x 0.331%. Use whichever method yields the lower tax.

2026 Franchise Tax Rates at a Glance

Key thresholds and rates for the 2026 report year.

ItemValue
No-Tax-Due Threshold$2,650,000
Retail / Wholesale Rate0.375%
Other Entities Rate0.750%
E-Z Computation Rate0.331%
E-Z Revenue Limit$20,000,000
Compensation Cap (per person)$480,000
Standard Deduction$1,000,000
70% Revenue Multiplier70%

Understanding the Texas Franchise Tax

The Texas franchise tax, also known as the margin tax, is an annual tax imposed on most entities doing business in Texas. Unlike a traditional income tax, the franchise tax is based on an entity's taxable margin, which is calculated from total revenue minus certain allowable deductions.

All taxable entities — including LLCs, corporations, limited partnerships, professional associations, and business trusts — that are formed in Texas or do business in Texas are subject to the franchise tax. Sole proprietorships and general partnerships owned entirely by natural persons are exempt. Many business owners setting up shop in Texas find great housing options in Dallas or Fort Worth.

The tax is administered by the Texas Comptroller of Public Accounts. Entities calculate their taxable margin as the lowest of four options: 70% of total revenue, total revenue minus cost of goods sold (COGS), total revenue minus compensation, or total revenue minus $1 million (the standard deduction). The resulting margin is then multiplied by the applicable rate.

For report year 2026, entities with total revenue of $2,650,000 or less owe no franchise tax but must still file required reports. Entities with revenue of $20,000,000 or less may opt for the E-Z Computation, which simplifies the calculation to total revenue multiplied by 0.331%. If you are relocating your business to Texas, search for apartments near your new office or storefront.

Frequently Asked Questions

What is the no-tax-due threshold for the Texas franchise tax? +
For report year 2026, entities with total annualized revenue of $2,650,000 or less owe no franchise tax. However, they must still file a Public Information Report (PIR) or Ownership Information Report (OIR) by the annual deadline.
What is the E-Z Computation for Texas franchise tax? +
The E-Z Computation is a simplified method available to entities with annualized revenue of $20 million or less. Instead of calculating taxable margin, you simply multiply total revenue by 0.331%. This may result in a lower tax than the standard calculation, but it does not allow deductions for COGS or compensation.
When is the Texas franchise tax due? +
The Texas franchise tax annual report is due May 15 each year. If May 15 falls on a weekend or holiday, the deadline extends to the next business day. Extensions are available by filing Form 05-164 by the original deadline, granting an automatic extension to November 15.
Do LLCs pay franchise tax differently than corporations in Texas? +
No. The Texas franchise tax applies to all taxable entities regardless of legal structure, including LLCs, corporations, partnerships, limited partnerships, and professional associations. The same rates and margin calculations apply. The key distinction is between retail/wholesale entities (0.375% rate) and all other entities (0.75% rate).
What is the compensation cap per employee? +
The compensation cap is $480,000 per employee for report year 2026. This limit applies when using the revenue-minus-compensation method to calculate taxable margin and includes W-2 wages, benefits, and other compensation costs.
What qualifies as COGS for the Texas franchise tax? +
Cost of goods sold (COGS) for franchise tax purposes includes direct costs of acquiring or producing tangible personal property and real property sold during the period. This can include materials, direct labor, and certain overhead costs. Service-based businesses generally cannot use the COGS deduction and should use the compensation or standard deduction method instead.

Disclaimer: This calculator provides estimates based on publicly available franchise tax rules for the 2026 report year. Actual tax liability may differ based on apportionment factors, credits, and entity-specific circumstances. Always consult with a qualified tax professional and verify current rates with the Texas Comptroller of Public Accounts before making financial decisions.

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