Historical rates
United States Franchise tax threshold history history
A year-by-year entry point for United States Franchise tax threshold history. The detail pages are optimized for queries like “what was the tax rate in [year]?”
Country
United States
Series
Franchise tax threshold history
Seed years
2
2024
Texas sharply increased the no-tax-due threshold for the 2024 and 2025 report years to $2.47 million while leaving the public rates at 0.375% for retail or wholesale entities and 0.75% for other taxable entities.
Legislation
Franchise Tax page
2026
For the 2026 and 2027 report years, Texas raised the public no-tax-due threshold to $2.65 million while keeping the 0.375% retail or wholesale rate and the 0.75% general rate.
Legislation
2026 franchise tax forms
Primary sources
- Texas franchise tax pageVerified 2026-05-02
- Texas 2026 franchise tax formsVerified 2026-05-02
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.