Franchise tax rates, thresholds and deduction limits vary by report year.

The Employee Information System (EIS) application is no longer available effective May 31, 2025. Please contact your agency Human Resource or Payroll representative for any questions or inquiries · To expedite the processing of your tax returns, please file electronically or use our preprinted ...

November 12, 2025 - The State of Texas recently published revised Franchise (Margin) Tax rates, thresholds, and deduction limits for the 2024 and 2025 report years:

March 24, 2025 - Furthermore, Texas franchise tax is a statewide tax and there are no local franchise taxes. There’s a statewide sales tax too — the base state sales tax rate in Texas is 6.25% — but most jurisdictions add a local sales tax and/or a special ...

The Employee Information System (EIS) application is no longer available effective May 31, 2025. Please contact your agency Human Resource or Payroll representative for any questions or inquiries · To expedite the processing of your tax returns, please file electronically or use our preprinted ...

The EZ Computation multiplies the ... Total Revenue), by the EZ Computation Rate. In 2024 and 2025, the EZ Computation Rate is 0.331%....

November 1, 2025 - How is Franchise Tax Calculated in Texas for 2025? Learn about rates, exemptions, and filing with expert help from HoustonTax.

June 23, 2025 - As of 2008, the Texas franchise tax is calculated from an entity’s margin. Margin is computed in one of the following ways (unless filing with EZ computation): ... (Revenue is calculated by subtracting statutory exclusions from the revenue reported on your company’s federal income tax return.) That number is then taxed accordingly (for 2024 and 2025...

The Employee Information System (EIS) application is no longer available effective May 31, 2025. Please contact your agency Human Resource or Payroll representative for any questions or inquiries · To expedite the processing of your tax returns, please file electronically or use our preprinted ...

For purposes of determining qualification for the reduced franchise tax rate found in Section 171.002(b) [ENDNOTE 1] (Rates; Computation of Tax), as well as calculating eligible expenses under Section 171.1012 (Determination of Cost of Goods Sold), the terms “sale,” “selling,” and “sold” include arrangements that qualify as sales-type leases under Financial Accounting Standard (FAS) 13.

March 9, 2025 - The No Tax Due Threshold applies to Texas franchise taxes and determines whether a business is required to pay the tax. For 2025, businesses with total revenue below $1.23 million are not required to pay the franchise tax.

April 17, 2025 - These changes may impact your filing obligations and tax calculations. Franchise Tax Rates and Thresholds For 2025, the Texas franchise tax rates and thresholds are as follows: No Tax Due Threshold: $2.47 million

The Comptroller of Public Accounts of the U.S. state of Texas has published the tax rates, thresholds, and deduction limits for the state's franchise (margin) tax for 2026 and 2027. The rates are the same as for 2024 and 2025, while the no tax ...

2 weeks ago - If your annualized total revenue is at or below $2.47M, no franchise tax is due. (You must still file an information report—see Public Information Report (PIR) / Ownership Information Report (OIR) below.)

type leases as retail or wholesale sales for purposes of the Texas franchise tax. Recall that Texas imposes a · 0.375 percent tax rate (rather than 0.75 percent) on the taxable margin of taxpayers engaged primarily in retail or

I’ve posted two blogs that cover the first two steps in computing the Texas Franchise Tax – the computation of “taxable margin” and the computation of the appropriate “apportionment factor.”...

November 29, 2025 - This is starting from reports due in 2026 and 2027 (The threshold in 2025 was $2,470,000). This threshold is adjusted every two years as per the Texas Tax Code §171.006. Texas Tax Rates & No-Tax-Due Threshold.

1, 2026.26 A taxable entity is not eligible for and may not claim the new R&D credit if the taxable entity, or a member of the taxable entity’s combined group, received a sales tax exemption for property used in R&D activities during the period for which the report is based. ... Effective June 20, 2025, legislation amends the statute relating to the computation of COGS by television and radio broadcasters.27 The legislation clarifies that certain existing franchise tax provisions applicable to broadcasting apply not only to free, over-the-air, local television broadcasters licensed by the Federal Communications Commission (FCC), but also to similarly situated, free, over-the-air, local FCC-licensed radio broadcasters.

Franchise tax rates, thresholds and deduction limits vary by report year.

For businesses with revenue below $20 million, the franchise tax rate is 0.375% for most entities (as of 2024).