Texas Single-Member LLC (2026) (2026)
Texas is one of the best states to form a single-member LLC — no income tax, $300 to form, and strong liability protections.
Form Your Texas LLC — $149 →Forming a Texas Single-Member LLC
File a Certificate of Formation with the Texas Secretary of State ($300), designate a registered agent with a Texas address, and obtain an EIN. Corp Nation handles all of this for $149 + the $300 state fee.
Federal Tax Treatment
The IRS treats your Texas single-member LLC as a disregarded entity. All income and expenses are reported on Schedule C of your personal Form 1040. You pay federal income tax and self-employment tax (15.3%) on net profits — but no Texas state income tax.
Texas Franchise Tax
Your Texas single-member LLC must file an annual Franchise Tax Report by May 15. If your revenue is under $2.47 million, you file a No Tax Due Report for free. Above that threshold, you pay 0.75% of taxable margin.
Single vs Multi-Member Considerations
As a single owner, you have complete control over your Texas LLC. However, you still need a company agreement to establish your LLC as a legitimate separate entity. Banks will ask for it, and it’s essential for maintaining your liability shield.
Ready to form your Texas LLC?
Corp Nation handles everything so you can focus on your business.
Get Started for $149 →Solo Doesn’t Mean Unprotected. A Single-Member LLC Changes Everything.
You built this business alone. The least you can do is protect it properly.
Most single-member LLC owners started the same way: freelancing, consulting, selling something, building something — doing it on their own without a business partner. At some point, someone tells them they should “get an LLC.” So they Google it, find out it costs $100–$300 depending on the state, and wonder if it’s worth it.
It’s worth it. Here’s why, in plain language.
Right now, if someone slips and falls at a job site you’re working on, or a client claims you damaged their business with your work, or you get sued for any reason related to your business — that lawsuit is against you. Your personal bank account. Your car. Your home equity. Everything you own is on the table.
With a single-member LLC, that lawsuit is against the LLC. Your personal assets stay out of it, as long as you’ve maintained proper separation — separate bank account, operating agreement, clean records. The LLC takes the hit. You keep your savings.
That’s not hypothetical. That’s the entire point of the structure.
Now here’s what most people also don’t know about single-member LLCs: you still need an operating agreement. Even in states that don’t require it, an operating agreement is what establishes the LLC as a real, legitimate, separate entity. Without one, courts in Texas and elsewhere have found reasons to treat single-member LLCs as indistinguishable from their owner — which destroys the protection entirely.
Corp Nation fixes all of this in one step.
For $149 plus the Texas state filing fee, you get: Articles of Organization filed correctly, a registered agent with a Texas address, EIN obtainment, and a customized single-member operating agreement. Everything you need to open a business bank account, take on clients, sign contracts, and operate with genuine legal protection.
You built the business alone. You don’t have to navigate the legal setup alone.
Let Corp Nation handle the paperwork. You handle the work you’re actually great at.
More Texas LLC Resources
Frequently Asked Questions
How is a Texas single-member LLC taxed?
As a disregarded entity by default — income goes on Schedule C of your personal return. You can also elect S-Corp status for tax savings once profits exceed ~$40K.
Does a Texas single-member LLC need an operating agreement?
Not legally required in most states, but strongly recommended. It strengthens liability protection and is required by most banks when opening a business account.
What’s the difference between a single-member LLC and a sole proprietorship?
A sole proprietorship offers zero liability protection. A single-member LLC creates a legal wall between your personal assets and business liabilities. That wall is the entire point.