United States Franchise tax threshold history history
Historical year detail
United States Franchise tax threshold history in 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.
Country
United States
Series
Franchise tax threshold history
Year
2024
Rate structure
| Period | No tax due threshold | Retail/wholesale rate | Other entity rate |
|---|---|---|---|
| 2024-2025 | $2,470,000 | 0.375% | 0.75% |
Enacting authority
Texas Comptroller published threshold table
Franchise Tax page
Open legislation sourceInflation-adjusted brackets have not been loaded for this starter record yet.
Primary sources
- Texas franchise tax pageVerified 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.