Texas - Franchise Tax Extension

No individual income tax in Texas  •  Franchise tax only
Form 05-164Not automatic1st: Aug 17 / 2nd (EFT): Nov 16
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An extension to file is not an extension to pay tax.

Texas has no state individual income tax, so there is no personal-return extension to discuss. The only extension that applies is for the Texas franchise tax, an entity-level tax on corporations, LLCs, partnerships, and most other taxable entities doing business in Texas.

Get the form: Download Form 05-164 (PDF, comptroller.texas.gov)  •  Franchise tax filing extensions (comptroller.texas.gov)  •  Webfile

How the extension works

ItemDetail
Form05-164, Texas Franchise Tax Extension Request
AutomaticNo - must be timely filed with the required payment
First extensionTo August 17, 2026
Second extension (EFT-mandated filers only)To November 16, 2026
Payment threshold100% of the tax due for the prior year, or 90% of the tax that will be due for the current year
Authority34 Tex. Admin. Code §3.585
Texas franchise tax extensions are not automatic and are not granted simply because a taxpayer filed a federal extension. Form 05-164, or an equivalent Webfile/TEXNET extension payment, must be submitted with the required percentage of tax by the original due date.
Related
All StatesBack to the states hub Federal Form 7004Business federal extension Master MatrixEvery jurisdiction, one table
Authority: 34 Tex. Admin. Code §3.585 (franchise tax report extensions). Source: comptroller.texas.gov/taxes/franchise/filing-extensions.php.
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