How to form an LLC in Texas (2026)

This walkthrough is for someone who lives and works in Texas. If you are still deciding whether you need an LLC at all, compare the structures on LLC vs sole proprietorship. If you live and work in another state, start with that state’s guide instead.

How much does it cost to form an LLC in Texas?

The Secretary of State charges $300 to file Form 205, the Certificate of Formation for a Texas LLC. Online card payments add a convenience fee of $0.25 plus 2.25 percent of total fees, per the Form 205 instructions revised 09/26. ACH, check, and money order are the other payment options. No newspaper publication or SOS annual-report fee applies.

Fees and thresholds re-checked on the Form 205 instructions and the Comptroller franchise-tax pages on 6 October 2026. This page does not quote expedite or certified-copy add-ons that are not printed on the Form 205 instructions. If the portal shows extra line items at checkout, pay what the state shows and keep the receipt.

How do I file a Certificate of Formation on SOSDirect or SOSPortal?

Texas is moving business filings from SOSDirect and SOSUpload to SOSPortal. The Form 205 instructions now point online filers to SOSPortal, and the Secretary of State says SOSDirect filings remain accepted for the foreseeable future. Either way, enter the Form 205 information online, pay the $300 fee, and the evidence of filing is emailed to the submitter.

Form 205’s instructions (revised 09/26; checked 6 October 2026) list what the certificate needs:

• A distinguishable company name with an organizational designation that satisfies chapter 5 of the Business Organizations Code (BOC).
• A registered agent who has consented to serve, at a Texas street address (details in the next section).
• Whether the LLC initially has managers. If it does, name and address of each initial manager; if it does not, name and address of each initial member. At least one person is required.
• An initial mailing address the Comptroller will use for tax correspondence. A P.O. box is allowed on that line.
• One organizer with capacity to contract. No residency requirement. The organizer signs; the certificate does not need to be notarized.

Name availability can be checked informally by calling (512) 463-5555 or emailing the Secretary of State. The instructions say a preliminary clearance is not a final determination and is not a reason to spend money on the name.

1. Choose a name and check availability. Pick a name that contains “limited liability company,” “limited company,” or an abbreviation of one of those phrases, and that is distinguishable from names already on file. The Secretary of State gives informal availability checks at (512) 463-5555, but that is not a final determination.
2. Gather Form 205 information. Have a distinguishable LLC name, a consenting Texas registered agent with a Texas street address (not solely a mailbox service; the LLC cannot be its own agent), initial managers or members, an initial mailing address for the Comptroller, and one organizer signature.
3. File Form 205 online. File the Certificate of Formation—Limited Liability Company online through the Secretary of State’s SOSPortal (SOSDirect filings are still accepted during the transition), or mail paper Form 205 to P.O. Box 13697, Austin, TX 78711-3697.
4. Pay the $300 filing fee. Pay the $300 certificate-of-formation fee printed on the Form 205 instructions. Online card payments add a convenience fee of $0.25 plus 2.25 percent of total fees. Keep the receipt.
5. Get an EIN after the certificate is filed. After the Secretary of State files the certificate of formation, obtain an Employer Identification Number free on IRS.gov. Form the state entity first.

Paper Form 205 can be mailed to P.O. Box 13697, Austin, TX 78711-3697, or delivered to 400 W. 15th St., Austin, TX 78701 — those are the state’s filing addresses, not an address for Formation Lane. Pay by check or money order on paper. The instructions now say not to include the instruction pages, duplicate copies, or personal identifying information; any of those may get the filing rejected.

A company already formed somewhere else that transacts business in Texas files an application for registration, not Form 205. Filing in Wyoming or Delaware does not move Texas work out of Texas; home-state filing is the cheaper default for a one-state operator. Overview: Foreign LLC and certificate of authority.

Texas LLC application online: SOSPortal click-path

The Secretary of State’s Business Filings user guide and SOSPortal account guide describe the online application this way:

1. Create an SOSPortal account. It is a new system, so an SOSDirect or SOSUpload login does not carry over. Enter your email, a password that meets the portal’s rules (8–64 characters), and a mailing address, then verify the code sent to your email.
2. Open Business Filings. Log in, enter the verification code, and select the Business Filings tile on the dashboard. It opens in a new browser tab.
3. Start the filing. Choose Create or Register an Entity, select Domestic, and pick Limited Liability Company from the entity-type list.
4. Complete the Form 205 screens. Name, registered agent and Texas street office, initial managers or members, the Comptroller mailing address, and the organizer.
5. Pay and submit. Pay $300 by ACH or card. The evidence of filing is emailed to the submitter; save it with your EIN letter later.

Questions about the portal go to the Secretary of State at CorpInfo@sos.texas.gov. Official guides: Business Filings user guide and SOSPortal account setup.

Do I need a Texas registered agent with a street address?

Yes. Form 205 needs a consenting registered agent — a Texas resident or an entity registered to do business in Texas — at a Texas street address where it can be served during normal business hours. The registered office may not be solely a mailbox service or telephone answering service, and the LLC cannot be its own agent.

The agent’s written or electronic consent is required but does not get submitted with the certificate. Naming an agent who has not consented is a false statement under the BOC. The Form 205 instructions also warn that failing to maintain a registered agent and registered office may lead to involuntary termination, so file a change with the Secretary of State if the agent or address changes. DIY versus commercial tradeoffs: Registered agent basics for a new LLC.

Does a Texas LLC owe franchise tax or file a report every year?

A Texas LLC files with the Comptroller every year, not an SOS annual report. Franchise-tax reports are due May 15 (next business day on a weekend or holiday). For report years 2026 and 2027, an LLC at or below $2,650,000 in annualized total revenue owes no tax but still files a Public Information Report (Form 05-102).

Form 205 itself notes that LLCs are subject to state franchise tax and points filers to the Comptroller. Beginning with 2024 reports, an entity at or below the no-tax-due threshold no longer files a No Tax Due Report — but the Comptroller says that regardless of revenue it must file a Public Information Report (Form 05-102) or Ownership Information Report (Form 05-167). LLCs file the Public Information Report. Above the threshold, the entity also files the EZ Computation or Long Form report and pays any tax.

Confirm the current-year threshold and forms on comptroller.texas.gov before the due date. This page does not compute anyone’s tax. Cross-state renewal comparison: LLC annual report and annual registration.

Form 205, article by article

Taken from Form 205 (revised 09/26) on the Secretary of State’s site. SOSPortal asks for the same items on screen.

Member-managed or manager-managed in Texas?

This is the choice you make in Article 3 of Form 205.

Write the same choice into your operating agreement so the two documents match.

Texas tax accounts after formation

• Sales and use tax permit. If you sell taxable goods or services, get a permit from the Texas Comptroller before you start selling.
• Employer account. If you hire employees, register for state unemployment tax with the Texas Workforce Commission.
• Franchise tax report and Public Information Report. Every year by May 15 with the Comptroller, even if no tax is owed (see the section above).

Do I get an EIN before or after the Texas LLC?

After. The IRS tells applicants to form the state entity first, so apply for the EIN once the Secretary of State has filed the certificate of formation. The application on IRS.gov is free. Use the EIN to open a separate business account so LLC money stays out of your personal checking from day one.

Walk through it on Get an EIN after the state entity exists. Then park operating cash and, if the work calls for it, open a brokerage: First business checking account and First brokerage — and which ones pay sites like this.

Formation with the Secretary of State is not a Comptroller account, a sales-tax permit, or a city license. Texas does not require an operating agreement to be filed with the Secretary of State, but a written agreement still matters between members. Basics: LLC operating agreement basics.

Texas LLC FAQ

How much does it cost to form an LLC in Texas?

The Secretary of State charges $300 to file Form 205, the Certificate of Formation for a Texas LLC. Online card payments add a convenience fee of $0.25 plus 2.25 percent of total fees, per the Form 205 instructions revised 09/26. ACH, check, and money order are the other payment options. No newspaper publication or SOS annual-report fee applies.

How do I file a Certificate of Formation on SOSDirect or SOSPortal?

Texas is moving business filings from SOSDirect and SOSUpload to SOSPortal. The Form 205 instructions now point online filers to SOSPortal, and the Secretary of State says SOSDirect filings remain accepted for the foreseeable future. Either way, enter the Form 205 information online, pay the $300 fee, and the evidence of filing is emailed to the submitter.

Do I need a Texas registered agent with a street address?

Yes. Form 205 needs a consenting registered agent — a Texas resident or an entity registered to do business in Texas — at a Texas street address where it can be served during normal business hours. The registered office may not be solely a mailbox service or telephone answering service, and the LLC cannot be its own agent. More: Registered agent basics for a new LLC.

Does a Texas LLC owe franchise tax or file a report every year?

A Texas LLC files with the Comptroller every year, not an SOS annual report. Franchise-tax reports are due May 15 (next business day on a weekend or holiday). For report years 2026 and 2027, an LLC at or below $2,650,000 in annualized total revenue owes no tax but still files a Public Information Report (Form 05-102). Confirm forms on comptroller.texas.gov.

Do I get an EIN before or after the Texas LLC?

After. The IRS tells applicants to form the state entity first, so apply for the EIN once the Secretary of State has filed the certificate of formation. The application on IRS.gov is free. Walkthrough: Get an EIN after the state entity exists. Then park operating cash in a dedicated account — see First business checking account.

Can I apply for a Texas LLC online?

Yes. Create an SOSPortal account (a separate login from SOSDirect), open the Business Filings tile, choose Create or Register an Entity, pick Domestic and then Limited Liability Company, and complete the Form 205 screens. Pay the $300 fee by ACH or card (cards add $0.25 plus 2.25%). Evidence of filing is emailed to the submitter.

What name endings can a Texas LLC use?

Form 205 says the name must contain the words “limited liability company,” “limited company,” or an abbreviation of one of those phrases (for example LLC or L.L.C.). It also has to be distinguishable from names already on Secretary of State records.

Does a Texas LLC need newspaper publication?

No newspaper-publication step appears on the Form 205 certificate-of-formation path. Skip any “Texas LLC publication” add-on that is not part of the Secretary of State’s online filing or the Form 205 instructions. New York LLCs do publish under a different statute — see How to form an LLC in New York.

Should I form in Wyoming or Delaware if I live and work in Texas?

For a one-state operator who lives and works in Texas, home-state (domestic Texas) filing is the honest default. A Wyoming or Delaware LLC that transacts business in Texas still needs Texas registration, a Texas registered agent, and Comptroller franchise-tax obligations — plus the formation state’s agent and report. Multi-state overview: Foreign LLC and certificate of authority.

Can I use a DBA (assumed name) for my Texas LLC?

Yes. An LLC that does business under a name other than its legal name files an assumed name certificate (Form 503) with the Secretary of State. The Form 503 filing fee is $25. More: LLC DBA / assumed name.

How do I register an out-of-state LLC in Texas?

An LLC formed in another state registers to do business in Texas with Form 304, the Application for Registration of a Foreign Limited Liability Company. The Secretary of State filing fee on Form 304 is $750, and late fees can apply if the LLC has done business in Texas for more than 90 days without registering. Overview: Foreign LLC and certificate of authority.

Can I form an anonymous LLC in Texas?

Not really. Form 205 asks for the registered agent and the name and address of each initial manager (or each initial member if there are no managers), and that filing is public. Using a commercial registered agent keeps your home address off the agent line, and a manager can be a company instead of a person, but the governing persons listed on Form 205 are on the record.

How do I get a certificate of good standing in Texas?

The Texas Comptroller issues a certificate of account status that shows whether the LLC is current on franchise tax; you can look it up on the Comptroller’s account status search. The Secretary of State also issues certificates of fact about the LLC’s filing status. You need the Comptroller’s tax clearance to close the LLC too: How to dissolve (close) an LLC.

Is the Certificate of Formation the same as an operating agreement?

No. The Certificate of Formation (Form 205) is the public filing that creates the LLC. The operating agreement (called a “company agreement” in Texas law) is the private contract between the owners about money, votes, and exits, and it is not filed with the state. Free template and clause list: LLC operating agreement.

What this page does not cover

• Professional LLCs (Form 206), series LLCs, conversions, or registration of an out-of-state company.
• Sales-tax permits, unemployment accounts, or local licenses.
• Whether an S corporation election is worth the payroll. That is a CPA conversation after there is real net income.
• Any promise that an LLC prevents a personal guarantee on a bank account or a business card. It usually does not.
• Telling a Georgia operator to file Texas as a sophistication upgrade.
• Voluntary dissolution, termination, or cancellation — see Dissolve or cancel an LLC.
• Expedite or certified-copy fees that are not printed on the Form 205 instructions page.