SCorpDesk / 2026 S-Corp & QBI Guides / Texas (TX) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Texas (TX) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Texas?
In Texas (TX), the 2026 S-Corporation election rule is: Recognizes Federal S-Corp (0% Personal Tax). For the Pass-Through Entity Tax (PTET) deduction: No State Income Tax (0%). Entity-level franchise/minimum tax: $0 Texas Franchise Tax if Annual Revenue Under $2,470,000!.
In Texas (TX), the 2026 S-Corporation election rule is: Recognizes Federal S-Corp (0% Personal Tax). For the Pass-Through Entity Tax (PTET) deduction: No State Income Tax (0%). Entity-level franchise/minimum tax: $0 Texas Franchise Tax if Annual Revenue Under $2,470,000!.
Open Texas 2026 S-Corp & 20% Permanent QBI Calculator
2026 Texas (TX) S-Corporation Statutory Tax Matrix
| Texas S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal S-Corp (0% Personal Tax) |
| Pass-Through Entity Tax (PTET) Election | No State Income Tax (0%) |
| Annual Minimum / Franchise Tax | $0 Texas Franchise Tax if Annual Revenue Under $2,470,000! |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Texas require a separate state S-Corp election in 2026?
For Texas (TX): Recognizes Federal S-Corp (0% Personal Tax).
What is the Texas S-Corp franchise or minimum tax for 2026?
In Texas: $0 Texas Franchise Tax if Annual Revenue Under $2,470,000!.