United States Franchise tax threshold history history
Historical year detail
United States Franchise tax threshold history in 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.
Country
United States
Series
Franchise tax threshold history
Year
2026
Rate structure
| Period | No tax due threshold | Retail/wholesale rate | Other entity rate |
|---|---|---|---|
| 2026-2027 | $2,650,000 | 0.375% | 0.75% |
Enacting authority
Texas Comptroller 2026 forms and instructions
2026 franchise tax forms
Open legislation sourceInflation-adjusted brackets have not been loaded for this starter record yet.
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.